IV and EO
IV and EO are the contributions to invalidity insurance and to the loss of earnings compensation scheme; they are levied on the same determinant salary as AHV and settled with it as a single deduction.
Definition
The loss of earnings scheme finances compensation for military and civil service, maternity and paternity leave. An employer with a member of staff on service reports the absence and receives the compensation — which they either pass on or offset against the salary they continue to pay.
On the payslip the three branches appear as one line. Whoever wants to show them separately has to configure that in the wage type; the compensation fund does not require it.
Where to read it
What the software must be able to do
What matters in practice is absence management: military service, maternity and paternity leave must be maintainable as absences with an entitlement to compensation, and offsettable in payroll.
Checked Aug 2026
More terms under Payroll, staff and expenses: Accident insurance (UVG) AHV contributions BVG and pension fund Collective agreement rules Construction agreement Coordination deduction Cross-border workers Employer’s payroll costs Expense flat rates Expense policy Extra-mandatory pension cover Family allowances Gross and net pay Holiday pay in cash Hospitality agreement Hospitality collective agreement Maternity allowance Owner’s salary Payslip Pension (BVG) deductions Pillar 3a Private share Salary statement Secondary employment Sickness daily allowance (KTG) Staff meals Swissdec ELM Thirteenth month salary Unemployment insurance (ALV) Withholding tax Work permits Working-hours recording (ArG)