Economic subjects | Social insurance » Rates and Social Security Contributions 2017

Source: http://www.doksinet Rates and social security contributions 2017 Information sheet New accounting regulations for family allowances as of 01.012017 Adjustment of the settlement and booking of the family allowances from a project settlement view. – Splitting of the family allowances: – Compulsory family allowances: new no imposition on the hiring fund – Additional ETH benefits to the family allowance: imposition furthermore on the hiring fund – Employer contributions to the Familienausgleichskasse (FAK contribution rate), basis = binding AHV salary sum: – Different rate according to canton, decisive is the canton of work ( Rate 2017 ZH: 1.1%)1: new imposition on hiring fund – Modification has no influence on salary slip Social security contributions for employers Employment and duration fixed-term ≤ 3 months fixed-term > 3 months fixed-term > 3 months indefinite Annual salary (in CHF) ≤ 21,150 > 21,150 AHV 5.1250% 5.1250% 5.1250% ALV 1

1.1000% 1.1000% 1.1000% ALV 2 0.5000% 0.5000% 0.5000% FAK contribution rate1 1.1000% 1.1000% 1.1000% BU 0.0898% 0.0898% 0.0898% 0.2870% 0.2870% 0.2870% Risk insurance 0.6500% PK standard plan3 9.40 - 2125% PK management plan I3 9.40 - 2310% PK management plan II plan for professors 11.25 2495% NBU 2 3 The FAK contribution rate depends on the canton of work (ZH: 1.1%; AG: 1.35%; BE: 135%; BS: 13%; GE: 245%; LU: 145%; TI: 2045%) 2  No non-occupational accident insurance (NBU) with an employment level < 19.51%, less than 8 hours/week 3  Basis for the calculation is the relevant annual salary less the coordination offset (insured salary) as well as the contribution rate pursuant to Publica plan and age group 1  Human Resources Rates family allowances Family allowance rates with workplace in the canton of Zurich (ZH) in CHF per month (12 times a year): Children 1st child (child allowance) 1st child (education allowance) additional child

under 12 yrs. additional child aged 12 to 16* additional child over 16 yrs. ETH Rate Supplerate canton of mentary contr. ZH* from ETH 369.60 369.60 238.65 250.00 269.75 200.00 250.00 200.00 250.00 250.00 169.60 119.60 38.65 none 19.75 * The allowances may also be higher from the second child onwards depending on age and place (canton) of work – e.g CHF 25000 from the age of 12 in the canton of Zurich Where employment is less than 50%, cantonal rates are applied. AHV Old age and survivors‘ insurance ALV 1 Unemployment insurance (≤ CHF 148,200) ALV 2 Unemployment insurance (> CHF 148,200) FAK contribution rate contribution to the Familienausgleichskasse BU Occupational accident insurance NBU Non-occupational accident insurance PK Pension fund PK standard plan fixed salary, lump sum, up to functional level 9 PK management plan I functional level 10 to 12 PK management plan II functional level 13 to 15 December 2016 Source: http://www.doksinet Scientific

employees – fixed salary The new salary rates for doctoral students, scientific assistant I and II and postdocs remain unchanged according to the decision of the Executive Board (in CHF at 100%): Doctoral students Rate 1st year 2nd year 3rd year Standard 47,040 48,540 50,040 2 52,855 55,230 57,610 3 58,670 61,920 65,180 4 64,485 68,610 72,750 5 70,300 75,300 80,320 BG 1st year 2nd year 3rd year 100% 70,300 75,300 80,320 Scientific assistants I Postdoctoral students and Scientific assistants II BG 1st year 2nd year 3rd year 100% 86,300 90,600 95,000 A table showing the rates can be found on the web: www.hrethzch/downloads > under «Infos» > New Year Budgeting Technical and administrative staff Precise pension fund data can be requested from Human Resources. Doctoral and postdoctoral students Percentage for budgeting the social insurance contribution, 14.50% employer‘s share doctoral students employer‘s share postdoctoral students

15.50% December 2016 ETH Zürich Human Resources Turnerstrasse 1 8092 Zürich www.hrethzch