Stundenlohn and Holiday Supplement
Stundenlohn is the gross hourly rate you pay an employee, calculated from their annual salary divided by annual hours worked. In Switzerland, you must separately budget a holiday supplement (typically 5.6% or more) to cover paid vacation days—this is not included in the base hourly rate but is a mandatory employer cost.
Stundenlohn (hourly wage) is your employee's gross hourly rate, computed by dividing their annual salary by the number of hours they work yearly. It applies to all employment contracts, whether full-time, part-time, or on a specific Pensum percentage.
Holiday supplement is a mandatory top-up you pay to cover statutory vacation entitlement. Swiss law requires a minimum of 4 weeks' paid holiday annually for employees under 20, and 2 weeks for adults. This cost sits outside the base hourly rate and is typically 5.6% to 8.3% of salary, depending on your canton and industry GAV.
When This Comes Up
You encounter Stundenlohn whenever you hire someone on an hourly or part-time basis, or when you need to verify that your published rates meet canton-level minimums. It's also relevant when calculating overtime pay, which must be based on the correct hourly rate.
Holiday supplement becomes critical during contract drafting, payroll setup, and year-end budgeting. If you pay a lump-sum annual salary without explicitly carving out holiday coverage, you risk underpaying and owing back pay.
- Part-time and hourly contracts always require a clearly stated Stundenlohn
- Overtime, shift premiums, and bonuses are calculated from the base hourly rate
- Some cantons (e.g. Geneva, Basel-Stadt) publish sectoral minimum hourly rates
- Holiday supplement must be budgeted separately and paid alongside wages or as a lump sum
- Apprentices and trainees have lower legal minimums; check your canton's apprenticeship rules
- The Arbeitsgesetz (ArG) sets the legal framework; your industry may have a GAV (collective labour agreement) with higher standards
Your Obligation
You must document the Stundenlohn in the employment contract and ensure it is not below your canton's legal minimum. Pay it consistently and include it in every payslip. When calculating holiday supplement, use the gross Stundenlohn multiplied by the number of holiday hours your employee is entitled to (usually 20–25 days per year, depending on age and canton).
You may pay holiday supplement as a separate line item on the payslip monthly, or accrue and pay it as a lump sum at the end of the holiday year. Either approach is lawful, but you must be transparent and consistent. Some employers integrate it into the gross rate; this is acceptable only if the contract explicitly states so.
- State the Stundenlohn in writing at contract signature; any change requires written agreement
- Pay holiday supplement in full even if the employee does not take all holiday days in a calendar year
- Keep payslips showing both the hourly rate and any holiday accrual or payment
- Verify your canton's minimum wage—Geneva, Neuchâtel, and others enforce sector-specific floors
- If an industry GAV applies to your business, ensure your Stundenlohn + supplement meets its standard
- On termination, pay out any accrued but unused holiday in the final salary or separately, as required by canton law
Most Common Mistake
Employers often forget that holiday supplement is not optional—it is a separate legal cost. They quote or pay a "total" hourly rate that they believe covers everything, only to discover at audit or termination that they have underpaid by failing to set aside the 5.6%–8.3% needed for statutory vacation.
A second frequent error is treating holiday supplement as discretionary or as something that can be offset against unused leave. Swiss law does not allow this. If an employee does not take their full entitlement, you still owe them the accrued value in cash upon separation.
- Do not lump holiday supplement into the base Stundenlohn without explicit written consent and clear payslip disclosure
- Do not assume a "competitive hourly rate" covers both wages and holiday—budget them separately
- Do not withhold holiday pay or payout because an employee left mid-year; you must pay for days earned
- Do not rely on verbal agreements about Stundenlohn; always document in writing
- Do not forget to update rates if your canton raises its minimum wage—check annually
- Do not confuse holiday supplement with the 13. Monatslohn (13th-month bonus), which is separate and not legally required
Frequently asked questions
- How do I calculate Stundenlohn from an annual salary?
- Divide the gross annual salary by the number of working hours per year. For a full-time employee at 42 hours per week and 4.33 weeks per month (minus 20 holiday days and public holidays), use roughly 1,900–1,950 hours annually. For example, CHF 50,000 ÷ 1,950 hours ≈ CHF 25.64/hour. Check your canton and industry GAV for exact hour counts.
- Can I include holiday supplement in the Stundenlohn figure I quote to a candidate?
- Only if you are explicit in writing in the contract. For clarity and to avoid disputes, best practice is to show the base Stundenlohn and state separately how holiday is handled (monthly accrual, annual payout, or percentage top-up). This also makes payslips easier for the employee to understand.
- What happens if an employee leaves before taking all their holiday?
- You must pay out the cash value of all accrued but untaken holiday days in the final settlement. Swiss law treats unused holiday as a wage debt. If your contract or canton specifies a 'holiday year' that differs from the calendar year, make sure the employee's accrual is clear from day one of employment.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.