Insured Earnings (Versicherter Verdienst, UVG)
The insured earnings are the basis for calculating all cash benefits of Swiss compulsory accident insurance under Art. 15 UVG; they generally correspond to the salary subject to AHV contributions and are capped under Art. 22 para. 1 UVV at CHF 148,200 per year or CHF 406 per day (as of 2026).
Concept and maximum amount
Daily allowances and pensions of compulsory accident insurance are calculated on the basis of the insured earnings (Art. 15 para. 1 UVG). Insured earnings are in principle the salary that is relevant under AHV legislation, with a few deviations: salaries on which no AHV contributions are levied because of age, and family allowances customary in the locality or industry, are included, whereas severance payments are not; for working family members, partners and shareholders at least the salary customary for the occupation and locality is taken into account (Art. 22 para. 2 UVV). The Federal Council sets the maximum so that as a rule 92 to 96 percent of insured persons are insured for their full earnings (Art. 15 para. 3 UVG). Since 1 January 2016 the maximum has been CHF 148,200 per year and CHF 406 per day (Art. 22 para. 1 UVV, as of 2026); the same amount applies to unemployment insurance and military insurance.
Basis for daily allowance and pension
For the daily allowance the last salary received before the accident is decisive, including salary components not yet paid to which a legal entitlement exists (Art. 22 para. 3 UVV). For pensions the salary received from one or more employers within one year before the accident applies (Art. 22 para. 4 UVV); employment of less than a year is converted to an annual figure. Art. 23 and 24 UVV contain special rules, for example for apprentices, trainees, irregularly employed persons or where a pension starts more than five years after the accident. The insured earnings also form the premium basis, as the employer declares the payroll up to the maximum amount.
Practical relevance and country comparison
Salary components above the maximum – the so-called surplus salary – are not insured under the compulsory scheme and are customarily covered by a supplementary UVG insurance under the VVG up to an agreed maximum (frequently CHF 300,000). In Germany the counterpart of insured earnings is the annual earnings (Jahresarbeitsverdienst) under §§ 81 ff. SGB VII with minimum and maximum limits set by the insurer’s statutes; in Austria it is the assessment basis (Bemessungsgrundlage) under §§ 178 f. ASVG, which is capped by the maximum contribution basis.
Legal basis
- CH: Art. 15 UVG
- CH: Art. 22–24 UVV (maximum amount, basis for daily allowance and pensions)