Accident insurance in the Swiss system
Accident insurance (LAINF/UVG/LAA) is one of Switzerland's mandatory social insurances, in force since 1984. It covers all employees from their first day of work, regardless of employment duration or percentage. It is an absolute employer obligation, whose violation entails civil and criminal liability.
Unlike health insurance (LAMal), which is individual and borne by the individual, accident insurance is a collective system funded by premiums paid by the employer and employee. It covers occupational accidents, non-occupational accidents and occupational diseases, with benefits including medical care, daily allowances, disability pensions and survivors' benefits.
For Swiss employers — especially SMEs hiring their first employees — the LAINF represents a significant administrative and accounting obligation: choosing an insurer, declaring salaries, allocating premiums, managing claims and integration into the accounting system. This guide covers all these aspects practically.
Occupational (BU) and non-occupational (NBU) accidents
The LAINF distinguishes two fundamental categories of accidents, with different rules for coverage and premium funding:
Occupational accident (BU - Berufsunfall)
An accident occurring during work, at the workplace or during journeys directly connected to professional activity (e.g. client visits, transfers between offices). It also includes accidents during breaks if the worker is at the workplace or in its immediate vicinity. The BU premium is entirely borne by the employer.
Non-occupational accident (NBU - Nichtberufsunfall)
An accident occurring outside work: during leisure time, sport, holidays, commuting. NBU coverage is mandatory for workers employed at least 8 hours per week with the same employer. The NBU premium is generally borne by the employee (deducted from gross salary), unless the CLA provides otherwise.
Occupational diseases
Diseases caused exclusively or predominantly by professional activity are treated as occupational accidents. The list of recognised occupational diseases is in Appendix 1 of the Accident Insurance Ordinance (OAINF). Examples: asbestosis, noise-induced hearing loss, contact dermatitis from chemicals. The premium is included in the BU premium.
Part-time workers < 8 hours/week
Workers employed less than 8 hours per week with the same employer are not covered for non-occupational accidents (NBU), but are covered for occupational accidents (BU) and commuting accidents (which in this case are treated as occupational). These workers must cover non-occupational accidents through their own LAMal health insurance.
Benefits covered by the LAINF
Accident insurance offers significantly more generous benefits than health insurance, with no deductible or cost-sharing for the insured person. Here are the main benefits:
Medical care
The LAINF fully covers all medical costs related to the accident: doctor, hospital, medication, physiotherapy, auxiliary aids (crutches, prostheses). Unlike LAMal, there is no deductible (CHF 0), no cost-sharing (CHF 0) and no hospital contribution. The insured pays nothing out of pocket for accident-related treatment.
Daily allowance (80% of salary)
From the 3rd day after the accident, the insured receives a daily allowance of 80% of the insured salary (maximum CHF 148,200 per year in 2026). The first 2 days are borne by the employer (Art. 324a CO, salary continuation obligation). The allowance is paid until return to work or determination of a disability pension.
Disability pension
If the accident causes permanent disability with an earning capacity loss of at least 10%, the insured is entitled to a disability pension. The pension equals 80% of the insured salary multiplied by the degree of disability. For total disability (100%), the maximum pension is 80% of CHF 148,200 = CHF 118,560/year.
Integrity compensation (IPAI)
If the accident causes permanent impairment of physical or psychological integrity (e.g. loss of a finger, visible scars, permanent mobility limitation), the insured is entitled to a lump-sum compensation proportional to the degree of impairment. The maximum amount is CHF 148,200 (100% impairment).
Survivors' benefits
In case of the insured's death following an accident, survivors are entitled to pensions: the surviving spouse receives 40% of the insured salary, each child 15% (up to age 25 if in education). Total survivors' pensions cannot exceed 70% of the insured salary.
Salary declaration to the insurer
The salary declaration is an annual employer obligation towards the LAINF insurer. The declaration determines the definitive premiums for the past year and the provisional premiums for the current year.
- Deadline: the salary declaration must generally be submitted by 31 January of the following year (SUVA) or per the deadline indicated by the private insurer. Delays may result in an estimated assessment with increased premiums
- Content: total salary mass divided by risk class (if the business has heterogeneous activities), number of employees and hours worked. For SUVA, the declaration also includes temporary workers and trainees
- Calculation basis: the determinant salary includes gross salary, bonuses, commissions, holiday allowances and the 13th month salary. Excluded are family allowances, travel allowances and documented expense reimbursements
- Adjustment: based on the declaration, the insurer calculates the adjustment between provisional premiums paid during the year and definitive premiums based on actual salaries. If the salary mass increased, the employer must pay a supplement; if it decreased, they receive a refund
- Penalties: failure to declare or late declaration may result in an estimated salary mass assessment (generally increased by 10-20%) and an administrative surcharge. In case of intentional under-declaration, the employer is personally liable for uncovered benefits
SUVA vs private insurers
In Switzerland, LAINF insurance can be taken out with SUVA (public body) or a private insurer, depending on the business sector. The choice is not always free:
SUVA-insured businesses (mandatory)
SUVA mandatorily insures businesses in industrial, craft, construction, transport and catering sectors (complete list in Art. 66 LAINF). These businesses cannot choose a private insurer. SUVA is also the enforcement body for accident prevention in these sectors, with inspection and ordinance rights.
Businesses with free choice
Businesses in services, trade, finance, IT and liberal professions can choose between a private insurer (e.g. Zurich, AXA, Helvetia, Mobiliar) or, in some cases, a sector insurance fund. The choice is based on offered premiums, contractual conditions and claims service quality.
Premium and service comparison
SUVA operates on a non-profit basis and returns surpluses as premium reductions. Private insurers may offer more competitive premiums for low-risk businesses (offices, services) and more personalised claims management. It is advisable to request quotes from 2-3 insurers and compare not just the premium but also exclusions and surcharges.
Changing insurer
For businesses with free choice, changing LAINF insurer is possible with 3 months' notice before the end of the insurance year. The new insurer takes over from 1 January. During the transition, it is essential that there are no coverage gaps — the old and new insurers must be coordinated to ensure continuity.
Integration into business accounting
Correct accounting of LAINF premiums and received allowances is essential for personnel cost transparency and tax compliance. Here are the main entries:
- BU premiums borne by the employer: posted to account 5730 'Accident insurance BU premiums' (personnel cost). The annual premium payment should be periodised monthly for correct accrual accounting
- NBU premiums deducted from workers: the payslip deduction is recorded as a reduction of gross salary (credit to salary account, debit to NBU accrual account). Payment to the insurer closes the accrual account
- Daily allowances received from the insurer: posted as a reduction of personnel costs (credit to account 5700 'Salaries' or a dedicated account 5740 'Accident insurance reimbursements'), not as revenue. Salary paid during the accident period remains a cost, offset by the insurer's reimbursement
- Year-end accrual: estimate the difference between provisional premiums paid and definitive premiums based on the actual salary mass. If the salary mass has increased compared to the estimate, accrue the estimated difference as a liability (account 2300)
- Salary declaration: the salary mass declared to the LAINF insurer must match that declared to the OASI compensation fund and the tax office (salary certificates). Any discrepancies may trigger cross-checks between the different bodies
Tips for LAINF management
- Insure every employee from day one, including during the probation period: LAINF coverage is mandatory from the first day of employment and any gap exposes the employer to direct liability for treatment and allowances
- Verify that part-time workers with less than 8 hours per week are covered for non-occupational accidents through LAMal: inform them in writing of the NBU coverage exclusion
- For businesses with free insurer choice, renegotiate premiums every 3-5 years: the market is competitive and comparing offers can generate savings of 10-20% without reducing coverage
- Invest in prevention: a documented safety programme reduces claims, lowers premiums over time (bonus-malus) and limits indirect costs (absences, substitutes, productivity loss)
- Submit the salary declaration on time with accurate data: errors in the declaration generate unexpected adjustments and, in the most serious cases, retroactive increased premiums and administrative penalties
- AccountEX integrates LAINF premium management into business accounting: automatic NBU deduction calculation on payslips, BU premium periodisation, insurer reconciliation and annual salary declaration generation
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