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As a salaried employee, the intern must be registered with all mandatory social insurance schemes. In some circumstances, however, social insurance contributions are optional. If the intern's total income in a given calendar year is below CHF 2'300, social insurance contributions are deducted only if the intern requests it. Similarly, no social insurance payments are deducted if the intern has not yet entered their 18th year.
In principle, an intern's salary is subject to Occupational pension fund (BVG) contributions only when the contract is for longer than three months, the intern receives a monthly salary of more than CHF 1762 from the same employer, and the intern is over the age of 17.
Accident insurance: According to Article 1a of the Accident Insurance Act (UVG) all employees, including interns, apprentices and volunteers, must be insured by their employer for occupational and non-occupational accidents. Employers are required to register the intern with an accident insurance plan and pay the minimum premium defined by the accident insurance, even if the work performed by the intern is unpaid.
