Can I hire someone at 20% Stellenprozent?

Yes, but verify your canton's rules. Some cantons and GAVs set a minimum Stellenprozent (e.g., 10% or 15%). Very low percentages (< 10%) may trigger special insurance rules or exclude the employee from certain benefits. Check with your payroll provider and canton social insurance office before offering a micro-role.

If an employee works extra hours beyond their Stellenprozent, do I owe overtime pay?

Yes, under ArG and cantonal law. Hours above the declared Stellenprozent (and the canton's legal maximum per week) become overtime and require compensation via pay, time-off, or both, depending on your GAV. Track actual hours carefully and discuss any regular overages with the employee in writing.

What happens if I declare 100% Stellenprozent but the employee works only 30 hours per week?

You are underreporting actual Stellenprozent. This exposes you to AHV audits, back-contributions, and potential penalties. The correct Stellenprozent should reflect actual contracted hours. If you want flexibility, write a flexible-hours clause in the contract and document the average with your payroll provider, not a false 100%.

Stellenprozent (FTE percentage)

Stellenprozent (or Pensum percentage) is the proportion of a full-time role your employee actually works, expressed as a percentage. A 80% role means 32 hours per week if your standard is 40 hours. You must state it explicitly in the employment contract, calculate social insurance contributions correctly, and track it against canton-specific overtime thresholds and GAV (collective labour agreement) rules where applicable.

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Stellenprozent is the percentage of a full-time position (Pensum) an employee works. If your standard week is 40 hours, a 60% Stellenprozent equals 24 hours per week. It directly affects salary, social insurance, overtime eligibility, and statutory benefits.

You set the Stellenprozent when hiring. It appears in the employment contract (Arbeitsvertrag) and determines how many hours the employee is obligated to work each week or month.

When it matters

You define Stellenprozent at contract signature. It affects gross salary calculation, AHV/IV/EO and accident insurance contributions (via your payroll provider), and eligibility for benefits like annual leave and 13. Monatslohn if your company pays one.

Stellenprozent also governs overtime rules. A 100% employee at 42 hours per week in a 40-hour canton may owe overtime pay; a 50% employee at 20 hours does not. Always cross-check your canton's legal maximum and your GAV.

State Stellenprozent as a percentage (50%, 75%, 100%) not hours—hours vary by contract type
Social insurance contributions scale with Stellenprozent; underdeclaring creates liability for back-contributions
Part-time roles (< 100%) still accrue statutory holiday and sick leave on a pro-rata basis
Changing Stellenprozent mid-employment requires written agreement and updated contract addendum
Apprentices and trainees also have a declared Stellenprozent in their training contract
Some cantons impose different overtime thresholds; verify your canton and GAV minimum standards

Your obligations

Include Stellenprozent explicitly in the Arbeitsvertrag. Vague references to 'part-time' or 'flexible hours' do not satisfy Swiss law. The contract must state the percentage and the corresponding weekly or monthly hours.

Report the correct Stellenprozent to your cantonal social insurance office and payroll processor. Under ArG (Arbeitsgesetz), employers must document actual working time. Misreporting can trigger AHV audits and back-payment demands plus penalties.

Write Stellenprozent in the employment contract before the first day of work
Pay social insurance contributions proportional to declared Stellenprozent
Track actual hours worked (ArG requires time records for part-time staff in some cantons)
Honour statutory leave pro-rata: a 50% employee earns half the annual leave days
If Stellenprozent changes, amend the contract and notify your payroll provider in writing
Keep copies of all Arbeitsvertrag versions and signed amendments for audit trail

Most common mistake

Employers often declare a higher Stellenprozent to payroll than the employee actually works, hoping to save on insurance contributions. This is underreporting and creates back-payment liability under the revDSG (data protection) and AHV law.

A second mistake: forgetting to pro-rate statutory leave and sick-leave days. A 60% employee does not take the same 20 days annual leave as a 100% colleague. Courts have awarded damages for unpaid pro-rata leave when employment ends. Confirm your canton's interpretation with a labour lawyer if uncertain.

Do not declare Stellenprozent lower than hours actually worked to reduce contribution costs
Do not assume part-time staff forgo statutory leave; calculate it proportionally
Do not change Stellenprozent verbally; always document in writing and update payroll
Do not confuse Stellenprozent (contract percentage) with flexible scheduling (which requires separate agreement)
Do not ignore cantonal or GAV overtime minimums when setting Stellenprozent
Do not delay updating your payroll system when Stellenprozent changes; back-contributions accrue quickly

Frequently asked questions

Can I hire someone at 20% Stellenprozent?: Yes, but verify your canton's rules. Some cantons and GAVs set a minimum Stellenprozent (e.g., 10% or 15%). Very low percentages (< 10%) may trigger special insurance rules or exclude the employee from certain benefits. Check with your payroll provider and canton social insurance office before offering a micro-role.
If an employee works extra hours beyond their Stellenprozent, do I owe overtime pay?: Yes, under ArG and cantonal law. Hours above the declared Stellenprozent (and the canton's legal maximum per week) become overtime and require compensation via pay, time-off, or both, depending on your GAV. Track actual hours carefully and discuss any regular overages with the employee in writing.
What happens if I declare 100% Stellenprozent but the employee works only 30 hours per week?: You are underreporting actual Stellenprozent. This exposes you to AHV audits, back-contributions, and potential penalties. The correct Stellenprozent should reflect actual contracted hours. If you want flexibility, write a flexible-hours clause in the contract and document the average with your payroll provider, not a false 100%.

General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.