Long-Term Sickness — Employer Pay Obligations

Art. 324a Swiss Code of Obligations + optional KTG sickness benefit insurance

Statutory obligation · All figures 2026

Coverage Timeline (days)

Employer statutory wage continuation (Art. 324a)

With KTG sickness benefit insurance (+720 days)

Full 720-day KTG coverage
Statutory days (Art. 324a)
—
Max salary exposure
—
With KTG — total covered
720 days
Statutory obligation only (Art. 324a)
KTG insurance cover (≥80% salary, 720 days)

Bern Scale Reference

Years of serviceWeeks continued≈ Days
Why adopt KTG insurance?

Voluntary daily sickness benefit (KTG/IJM) covers 80% of salary for 720–730 days within a 900-day window. It transfers long-absence financial risk beyond Art. 324a minimums. ~80% of Swiss employers carry it.

Equivalence requirements: covers ≥80% salary · 720+ day duration · employer pays ≥50% of premium · waiting period 30–90 days.

Quick employer checklist

  • ✅ Know your canton's scale (Bern / Zürich / Basel)
  • ✅ Track years of service per employee
  • ✅ Continue full salary during statutory period
  • ✅ Decide on KTG policy (highly recommended)
  • ✅ Ensure KTG meets equivalence criteria