Sick pay raises three separate questions: how long does the employer owe salary, does an insurer pay, and who bears a waiting period? A sick note does not answer any of them. In the case of accidents, the rules of compulsory accident insurance apply in addition. This guide explains the basic structure for private-law employment relationships. The policy, the employment contract and a collective employment agreement may contain more favourable rules and must be checked in addition for each case.
Basic rule for illness
If an employee is prevented from working through no fault of their own for reasons relating to the person, such as illness or an accident, the employer owes the salary attributable to the period for a limited time. The condition is that the employment relationship has lasted more than three months or was entered into for more than three months (Art. 324a, para. 1 CO). The two cases are alternatives. A fixed-term employment relationship of more than three months triggers the entitlement from the start. In an open-ended employment relationship with a notice period of no more than three months, according to the Federal Supreme Court the entitlement exists only from the first day of the fourth month (BGE 131 III 623 consideration 2.4); the contract, a collective employment agreement or a daily sickness allowance insurance can close this gap. In the case of pregnancy, salary is to be paid to the same extent (para. 3).
Where there is no agreement for a longer period, the employer owes salary for three weeks in the first year of service and thereafter for a longer period considered appropriate, depending on the length of the employment relationship and the particular circumstances (para. 2). According to SECO, salary is paid at 100 per cent from the first day of illness, with no waiting days. The entitlement is calculated per year of service and starts afresh with each year of service; several absences in the same year are added together. Salary also includes other components that would have accrued without the incapacity for work. Statutory continued payment of salary may not be excluded to the person’s disadvantage (Art. 362, para. 1 CO); equivalent substitute arrangements under Art. 324a, para. 4 CO remain reserved.
For processing, you therefore need the joining date, the year of service, the employment contract and the absences already counted. Do not assign a new notification in isolation to a fresh allowance. Continued payment of salary and protection against dismissal are separate topics; for protection after the probation period, see the guide on termination protection periods.
Duration: the courts’ scales
How long the longer period considered appropriate lasts is not stated in the law. The courts apply scales, provided that a collective employment agreement or standard employment contract contains no more favourable arrangement. The Zurich courts give the duration for the first years of service as follows:
| Year of service | Zurich scale | Bernese scale | Basel scale |
|---|---|---|---|
| 1 | 3 weeks | 3 weeks | 3 weeks |
| 2 | 8 weeks | 1 month | 2 months |
| 3 | 9 weeks | 2 months | 2 months |
| 4 | 10 weeks | 2 months | 3 months |
| 5 | 11 weeks | 3 months | 3 months |
The scales are case law and not federal law. In a dispute, what counts is which scale the competent court uses; if in doubt, calculate cautiously.
Daily sickness allowance instead of continued payment of salary
A daily sickness allowance insurance is not required by law. The employer can, however, make a different arrangement by written agreement, standard employment contract or collective employment agreement, if it is at least equivalent for the person (Art. 324a, para. 4 CO). According to SECO, most daily sickness allowance insurances give an entitlement to 80 per cent of salary for 720 or 730 days within 900 days; the policy and the general terms of insurance are always decisive. Such daily allowances are regarded as equivalent to statutory continued payment of salary if the employer pays at least half of the premium. According to case law, depending on the court, one to three waiting days without salary are permitted. Equivalence is assessed in general terms, not in the individual case of illness.
The name of an insurance therefore proves nothing. Check the start of benefits, scope of benefits, insured earnings, duration and reporting duties, and clarify who pays during a waiting period. A split of premiums does not say what amount the sick person receives. Health records go only to persons who need them for processing (see data protection in HR).
Accident: UVG daily allowance and waiting period
The UVG grants its benefits for occupational accidents, non-occupational accidents and occupational diseases (Art. 6, para. 1 UVG). If the insured person is wholly or partly unfit for work as a result of the accident, they are entitled to a daily allowance; the entitlement arises on the third day after the day of the accident (Art. 16, paras. 1 and 2 UVG). In the case of full incapacity for work, the daily allowance is 80 per cent of the insured earnings, and correspondingly less in the case of partial incapacity (Art. 17, para. 1 UVG). It is paid for all days, including Sundays and public holidays (Art. 25, para. 1 UVV). The insured earnings are capped: the maximum is CHF 148’200 a year and CHF 406 a day (Art. 22, para. 1 UVV).
Art. 324b CO applies to continued payment of salary under compulsory insurance. If the insurance benefits for the limited period cover at least four fifths of salary, the employer need not pay salary. If they are lower, the employer pays the difference up to four fifths. If the benefits are granted only after a waiting period, the employer owes at least four fifths of salary for that time (paras. 1 to 3). This too is mandatory in favour of employees (Art. 362, para. 1 CO).
The premiums for occupational accidents and occupational diseases are borne by the employer, the premiums for non-occupational accidents by the employee; deviating agreements in the employee’s favour remain reserved (Art. 91, paras. 1 and 2 UVG). Do not replace a confirmation of cover or a daily allowance statement with an assumption of your own.
Workload and insurance cover
Part-time employees whose weekly working time with one employer is at least eight hours are also insured against non-occupational accidents (Art. 13, para. 1 UVV). For fewer than eight hours, accidents on the way to work count as occupational accidents (Art. 13, para. 2 UVV, Art. 7, para. 2 UVG). The threshold therefore does not mean “below eight hours, no accident protection”. Check the actual weekly working time with the employer concerned; in the case of irregular work or several employers, closer clarification may be needed.
Practical example: Schreinerei Talweid
The Schreinerei Talweid is a fictitious business. Two cases show the difference between continued payment of salary and insurance benefits.
Case 1: illness without daily allowance insurance. A joiner in his second year of service earns CHF 5’200 a month. There is no daily sickness allowance insurance and no agreement for a longer period; there are no earlier absences in this year of service. He is unfit for work for ten weeks in a row, without a new year of service beginning in that time. As a calculation assumption, the weekly wage is twelve monthly salaries divided by 52: CHF 62’400 / 52 = CHF 1’200.
| Scale | Duration in the 2nd year of service | Continued payment of salary |
|---|---|---|
| Zurich | 8 weeks | 8 × CHF 1’200 = CHF 9’600 |
| Bernese | 1 month | CHF 5’200 |
| Basel | 2 months | 2 × CHF 5’200 = CHF 10’400 |
Depending on the scale, the ten weeks therefore attract between CHF 5’200 and CHF 10’400 in continued payment of salary. What counts is the scale the competent court applies. The Schreinerei clarifies this, records the scale applied and shows the time after that as time without a salary entitlement.
Case 2: accident. A joiner has an accident on Monday after work and is fully unfit for work from Tuesday up to and including the Monday of the following week. The insured annual earnings are assumed to be CHF 73’000, so the insured daily earnings are CHF 200 (73’000 / 365). Cover is confirmed.
| Day | Position | Who pays |
|---|---|---|
| Monday | Day of the accident, salary as usual | Employer |
| Tuesday, Wednesday | First and second day after the day of the accident, waiting period | Employer, at least four fifths of salary |
| Thursday | Third day after the day of the accident, start of the daily allowance | Insurer: 80% × CHF 200 = CHF 160 |
| Friday to Monday | Daily allowance also at the weekend | Insurer: CHF 160 each |
| Thursday to Monday | Total: five daily allowance days, 5 × CHF 160 | Insurance: CHF 800 |
The CHF 800 is the insurance benefit for these five days, neither a monthly salary nor the whole settlement of the case. The Schreinerei also checks the employer’s duty during the waiting period and any contractual top-up. In this way, insurance benefit, salary entitlement and the actual flow of money remain distinguishable.
Checking the settlement
Compare every benefit statement with the confirmed period and the degree of incapacity for work. Check whether the amount flows to the business or directly to the person, and do not pay out the same benefit again as salary. The basis of calculation belongs with the settlement documents; a payment received in the account does not constitute a payroll settlement. For shift planning, the current absence status is enough. The recording of these absences is described in the guide to managing absences, the settlement of contributions in the guide to payroll in Switzerland.
Checklist
- Year of service, joining date and contractual basis checked
- Illness and accident recorded separately
- Insurance cover (daily sickness allowance, UVG) confirmed
- Waiting period and top-up clarified on the basis of the documents
- Degree of incapacity for work and period aligned
- Applicable scale recorded where there is no insurance
- Insurance benefit and salary payment checked separately
- Earlier absences in the year of service counted
- Open legal or cover questions put to a specialist
How KMU | base helps
HR | base supports case handling, but does not calculate any duration of continued payment of salary and does not promise any daily allowance benefit. “Absence types” separates illness and accident (Time › Absences). HR | base stores comments on an absence encrypted: with “Confidential comments”, reasons such as illness or accident are shown only to authorised persons; in the team calendar, colleagues see only “Absent”.
With the “NBU/KTG split” (non-occupational accident / daily sickness allowance), you select in the employment contract (People › Contracts) how the premiums are divided for each contract. Non-occupational accident cover applies only from eight weekly hours; with fewer hours the notice “no NBU cover, as fewer than 8 hours per week” appears, and for management positions HR | base also points this out. Align the selection with the policy and the written agreement.
The guide to HR | base explains operation. Take a look at the Demo or open a test account. If you have questions, we will help you via the Contact page.
Sources
- Code of Obligations (OR, SR 220), Art. 324a, 324b and 362, para. 1, as at 1 October 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Federal Act on Accident Insurance (UVG, SR 832.20), Art. 6, para. 1, Art. 7, para. 2, Art. 16, 17 and 91, as at 1 January 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- Ordinance on Accident Insurance (UVV, SR 832.202), Art. 13, 22, para. 1 and 25, para. 1, as at 1 January 2026: fedlex.admin.ch (German original), accessed on 27.10.2026.
- SECO: FAQ on private employment law – Employee prevented from working (in German), accessed on 27.10.2026.
- Zurich Civil and Criminal Courts: Prevention from working (illness and accident, scales) (in German), accessed on 27.10.2026.
- Federal Supreme Court: BGE 131 III 623 (continued payment of salary in the first three months) (in German), accessed on 27.10.2026.
This guide does not replace legal or tax advice. Information as at 27.10.2026.