Family allowances
Family allowances are child and education allowances paid out through the employer; federal law sets minimum amounts, the cantons may provide higher ones, and they are financed through contributions to the family allowance fund.
Definition
The responsible canton is the one of the workplace, not of residence — so for businesses with several sites it is not uniform. Where both parents are employed, an order of precedence decides who is entitled; the difference to a more generous canton can be claimed as a top-up.
On the payslip an allowance is an allowance and not salary: it is not subject to contributions but does appear on the salary certificate. Whoever payrolls it as a salary component pays contributions on it that are not owed.
Where to read it
What the software must be able to do
Check whether different cantonal amounts can be held per employee, whether the allowance is treated as contribution-free, and whether it appears in the filing to the family allowance fund.
Checked Aug 2026
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