Why calculate the full cost of an apprentice
Hiring an apprentice in Switzerland is not simply a matter of «paying a reduced salary». The dual system — half training in the company, half at vocational school — generates visible costs (salary, contributions, materials) and hidden costs (trainer time, limited productivity in the early months, administrative burdens). For an SME, the decision should be made with figures in hand, not solely out of a sense of duty or reputation.
The good news: federal cost-benefit surveys show that more than 70% of apprenticeship contracts produce a net benefit for the training company. In the 2022/23 training cycle, the average balance stands at around CHF 4'500 per year per contract. But the outcome depends heavily on occupation, company size, and the ability to integrate the apprentice into day-to-day production.
This guide helps business owners, HR managers and fiduciaries estimate the full cost, meet the training obligations set out in the LFPr and the CO, and assess economic return in the Swiss accounting and tax context — with references updated to 2026.
Components of the full cost
The full cost of an apprenticeship position consists of fixed and variable items. The following table summarises the main line items an SME must budget for:
| Cost item | Paid by | Operational notes |
|---|---|---|
| Gross monthly salary | Training company | There is no federal minimum wage; amounts set by CBA or sector recommendations (e.g. commerce SIC 2026: CHF 830/month in year 1, 13 monthly payments). Several cantons (including Ticino and Zurich) have binding cantonal minimums |
| OASI/DI/IC contributions (10.6%) | Half employer, half apprentice | Mandatory from 1 January of the calendar year following the year in which the apprentice turns 17 |
| Unemployment insurance (2.2%) | Half employer, half apprentice | Same effective date as OASI; on salary up to CHF 148'200 per year (2026) |
| Occupational pension (BVG/LPP) | Generally not required | Threshold for mandatory enrolment: annual salary > CHF 22'680 (2026); typical apprentice salaries remain below this |
| Occupational accidents (UVG LAA) | Entirely employer | Not deductible from the apprentice's salary; premium varies by sector |
| Non-occupational accidents (UVG LAA) | Apprentice (if provided for) | Deduction from salary only if expressly provided for in the contract or CBA |
| Trainer time | Training company | Opportunity cost: hours of a qualified professional unavailable for clients or production |
| Vocational school and inter-company courses | Confederation/Canton + funds | The company pays salary during absences; course fees often covered by cantonal funds (IndLeist) |
| Materials, equipment, exams | Training company | Mandatory learning materials, PPE, share of qualification procedure (QP) costs |
| Cantonal IndLeist levy | All companies in the canton | Rate per mille on OASI salary mass; amount and benefits vary by canton |
Training obligations and legal requirements
Beyond monetary costs, the training company assumes specific obligations. Failure to comply may result in revocation of the training permit or cantonal sanctions.
Contract and training permit
The apprenticeship contract (Art. 344–346a CO, LFPr) must cover the entire duration of basic vocational training and obtain approval from the competent cantonal authority. The company must hold a valid training permit and employ a trainer with adequate professional skills and personal qualities.
The contract governs salary, duration, probation period, holidays and any permitted deductions. Sector CBA terms prevail where applicable.
Time for school-based training
The company must grant the apprentice, without reduction of salary, the time needed to attend vocational school, inter-company courses and sit final examinations (Art. 345a CO). These absences are paid as working time.
The apprentice may not be charged for the cost of school attendance, inter-company courses or the final qualification procedure.
Protection of young workers
Until the age of 20, the apprentice is entitled to at least five weeks of holiday per year of apprenticeship. Strict limits apply to night work, Sunday work and overtime (Labour Act, Ordinance on the Protection of Young Workers).
The company must ensure safety, health and protection of personality — an obligation strengthened compared with adult employees.
Supervision and training quality
The trainer must support the apprentice in developing skills, document progress and collaborate with the vocational school. The branch organisation (ORP) defines the training plan and monitors apprenticeship quality.
Work unrelated to the occupation or piece-rate work is permitted only if linked to training and does not compromise progress.
Social contributions: when they apply and how much they cost
The contribution structure for apprentices differs from that for adult employees. Understanding the timing avoids payroll errors and incorrect cost estimates.
| Age / situation | OASI/DI/IC + ALV | BVG/LPP | Additional employer cost (estimate) |
|---|---|---|---|
| Apprentice < 17 years | Exempt | No | UVG LAA only + possible IndLeist |
| From 17th birthday (1 January of the following calendar year) | 5.3% + 1.1% (employer share) | No (salary below threshold) | Approx. 6.4% of gross annual salary |
| Year 3, salary ~CHF 1'500/month | 5.3% + 1.1% (employer share) | Possible if exceeding CHF 22'680/year | 6.4% + BVG/LPP if subject to enrolment |
Benefits in kind (meals, accommodation) are subject to OASI from 1 January of the calendar year following the year in which the apprentice turns 17, as with cash salary. Deductions must be clearly shown on the payslip, with each item listed separately.
Productivity and economic return
Economic return should not be confused with margin on a single project. It is calculated as the difference between the productive value of the apprentice's work and the full cost of training over the same period. The fifth federal cost-benefit survey (SEFRI, 2022/23 data) documents an average net benefit of around CHF 4'500 per year per contract, with 71% of apprenticeships already in positive territory during training.
Productivity typically grows in stages: in year 1 the apprentice absorbs more trainer time than they produce; in years 2 and 3, especially in operational trades (electrician, logistics, hospitality, technician), contribution to billing or internal production often exceeds the direct cost of salary.
~71%
of contracts with positive net benefit during the apprenticeship
CHF 4'500
average annual net benefit per contract (2022/23 survey)
−30%
recruitment costs for post-apprenticeship hires (sector estimate)
Even when the training balance is negative during the three years, many SMEs recoup the investment at the end: the former apprentice knows processes, clients and internal tools, reducing onboarding, operational errors and turnover. This «deferred return» should be included in a strategic assessment, especially in cantons with a tight labour market.
Numerical example: commercial employee in an SME
Scenario: Ticino-based Sagl with 8 employees, three-year commercial apprenticeship (AFC), salaries per SIC 2026 recommendations (13 monthly payments; above the Ticino cantonal minimum), dedicated trainer at 15% of time (internal cost CHF 75/hour).
| Item | Year 1 | Year 2 | Year 3 |
|---|---|---|---|
| Gross annual salary | CHF 10'790 | CHF 13'520 | CHF 19'630 |
| Employer social contributions | CHF 690 | CHF 865 | CHF 1'260 |
| UVG LAA and materials | CHF 800 | CHF 600 | CHF 500 |
| Trainer time (15%) | CHF 11'700 | CHF 9'000 | CHF 6'750 |
| Estimated full cost | CHF 23'980 | CHF 23'985 | CHF 28'140 |
| Estimated productive value | CHF 8'000 | CHF 18'000 | CHF 32'000 |
| Annual net balance | −CHF 15'980 | −CHF 5'985 | +CHF 3'860 |
Over the full three-year period the balance may remain slightly negative (−CHF 18'105), but hiring the former apprentice at the end avoids an external recruitment process (typical cost CHF 8'000–15'000 for a junior profile) and months of ramp-up. With a retention rate of 80% after the apprenticeship, overall return becomes clearly positive already in the first year post-qualification.
Accounting and taxation
In Swiss ordinary accounting, apprenticeship costs are mainly recorded as personnel costs (account 6400 and sub-accounts for salaries, social contributions and allowances). Trainer time not paid separately is charged as qualified personnel cost or, if tracked, as an internal training item.
Learning materials, personal equipment and examination fees fall under training or administrative costs, depending on analytical relevance. The cantonal IndLeist levy (e.g. 0.95‰ of OASI salary mass in Ticino in 2026) is tax-deductible as a personnel cost or mandatory contribution, depending on cantonal accounting treatment.
Best practices with Accountex
- •Create a «Training» cost centre to isolate apprentice salaries, contributions and learning materials in analytical reports.
- •Configure payroll with automatic activation of OASI/ALV contributions on 1 January of the calendar year following the year in which the apprentice turns 17, avoiding retroactive corrections.
- •Record hours absent for school and inter-company courses as paid time, without deducting from holidays or salary.
- •Compare full cost and estimated productive value quarterly by occupation, using the same method as the SEFRI survey.
Checklist: is the SME ready to train?
Before advertising an apprenticeship position, check these points:
Training permit — Are the company and designated trainer authorised by the cantonal authority?
Productive capacity — Are there useful training tasks from year 1, compatible with the ORP plan?
Three-year budget — Is the full cost (salary + trainer + charges) covered by the financial plan, even if year 1 is loss-making?
Hiring prospects — Is it realistic to retain the apprentice at the end, maximising deferred return?
HR and accounting processes — Are payroll, school absences and cost centres configured before the contract starts?
Training apprentices remains one of the most effective ways for Swiss SMEs to build internal skills, reduce dependence on the external labour market and support the dual model. With rigorous full-cost calculation and orderly accounting management, the training investment becomes a measurable business decision — not an unplanned act of generosity.