Zürcher Skala: Continued Pay During Incapacity
The Zürcher Skala is a canton-specific wage continuation rule used primarily in Zurich that sets how much of an employee's salary an employer must pay during periods of incapacity for work (illness or accident). It applies automatically in Zurich unless a GAV or employment contract specifies otherwise, and determines employer liability based on length of service and income level.
The Zürcher Skala (Zurich continued-pay scale) defines what portion of an employee's salary you must pay when they cannot work due to illness or accident. It is not a national rule—it applies in Zurich canton and is embedded in local labour practice.
This scale matters because it directly affects your cash flow during an employee's sick leave and determines your legal obligations under cantonal norms. Most Swiss employers outside Zurich follow different rules; those in Zurich often find it referenced in payroll systems or collective labour agreements (GAV).
When the Zürcher Skala Applies
The Zürcher Skala applies automatically to employees in Zurich canton unless your employment contract or GAV explicitly says otherwise. It covers absences due to illness, accident, or other incapacity for work—but not planned leave or sabbaticals.
The scale is tied to your employee's length of service and sometimes their income level. Different service milestones (e.g., 1 year, 5 years, 10 years) trigger different payment percentages, creating a tiered system that rewards tenure.
- Applies by default in Zurich canton unless a contract or GAV says different
- Covers illness and accident-related incapacity only
- Payment percentage rises with years of service
- Often superseded by more generous GAV terms (check your collective agreement)
- Does not apply to planned absences or unpaid leave
- Some employers extend it voluntarily to other cantons
Your Obligation as an Employer
You must pay the employee according to the Zürcher Skala percentage for the applicable service bracket. For example, in year one of employment, you might owe 80% of gross salary; after five years, 90%; after ten years, 100%. The exact percentages depend on your payroll provider's interpretation or your canton's current published scale.
Document the absence and the calculation clearly in your payroll records. If your GAV or contract guarantees more, you pay the higher amount—the Zürcher Skala is a minimum floor. Insurance (accident or illness coverage) may offset your payment, but you remain the liable party until reimbursed.
- Pay the percentage corresponding to service length and income bracket
- Record the absence and calculation in payroll documentation
- If GAV or contract is more generous, pay the higher amount
- Check whether accident insurance (UVG) or illness insurance reimburses you
- Do not rely on memory—use a current published scale or payroll system
- Consult a payroll specialist if income spans multiple brackets
Most Common Mistake
Assuming the Zürcher Skala is the same across all Swiss cantons or that a national rule applies. Many employers new to Zurich pay only what they would in their home canton, then discover they owe back wages when an employee or tax authority checks the record.
The second frequent error is confusing the Zürcher Skala with mandatory accident or sickness insurance benefits. Your obligation is separate: you pay salary; insurance pays separately. Mixing these up can leave you or your employee short. Verify your payroll system uses the current scale and that your GAV terms are coded correctly.
- Treating it as a national rule when it is canton-specific to Zurich
- Paying less because you think insurance covers the full amount
- Not checking whether your GAV overrides it with higher percentages
- Failing to update the scale when Zurich's published rates change
- Applying the same percentage regardless of service length
- Not distinguishing Zürcher Skala from statutory accident/illness insurance
Frequently asked questions
- Does the Zürcher Skala apply if my company is in Zurich but the employee works remotely from another canton?
- Typically yes—Swiss employment law follows the employment contract location and the employer's registered seat. If you are registered in Zurich and the contract is governed by Zurich law, the Zürcher Skala applies. However, cross-canton remote work has grey areas; consult your payroll advisor or a labour lawyer to confirm.
- What if my GAV guarantees 100% pay for the entire first year, but the Zürcher Skala says 80%?
- Pay 100%. A GAV (collective labour agreement) that offers more generous terms always takes precedence. The Zürcher Skala is the legal minimum; your GAV cannot go below it, but it can exceed it. Ensure your payroll system applies the GAV rule, not just the scale.
- Does the Zürcher Skala cover a Pensum reduction if an employee returns part-time after illness?
- No—the Zürcher Skala applies during incapacity (you cannot work). Once an employee returns, even at reduced Pensum, they are no longer incapacitated; you pay their agreed part-time salary. If they become incapacitated again later, the scale reapplies based on their current service length and reduced salary.
General information for Swiss employers, not legal advice. Have a lawyer confirm anything with legal consequences.