News Salary Administration / Social Security Insurances

Nursery subsidies are subject to OASI

For what reasons are contributions to the nursery by the employer subject to OASI?

 

Due to the shortage of qualified employees, more and more employers try to present themselves as a modern and employee-friendly company. Therefore, employees are often offered the option of part-time work, home office or subsidies to a nursery after becoming parents. In the case of a subsidy to a nursery, it does not matter whether it is a subsidy to an in-house nursery or an external nursery.

 

If companies contribute to the costs of childcare for employees in company-owned or affiliated daycare centers, are these subject to OASI contributions, according to the Federal Court decision of October 17, 2022 (9C_466/2021).

 

What are reasons that such subsidies are not exempt from OASI?

 

  • According to the Federal Court, there is no legal basis
  • It is not a family allowance in the sense of the OASI regulation
  • No household allowance which is a fixed benefit independent of the salary level
  • Benefits only to employees who do not exceed a certain wage amount
  • Nursery subsidies also have an incentive effect in the recruitment and retention which go beyond a purely social purpose.

 

If you have any further questions on this topic, we will be pleased to help you. leisibach@fineac.ch

 

 

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Reto Leisibach, 3 May 2023

 

Keywords: Nursery subsidies, OASI