Art. 44 Salary in kind and other items payable by employers
1 Employers are responsible for and must ensure that the following payments are made to the Swiss authorities and to the competent insurance institutions: - a.
- all compulsory social insurance contributions (for both employee and employer) and all administrative costs payable by the insured parties;
- b.
- all health insurance and accident insurance premiums (for both employee and employer) and any incidental costs.
2 In addition, employers are responsible for the payment of the following items: - a.
- the accommodation costs of private household employees, including service charges, in accordance with Article 30 paragraphs 1 and 4 hereof, or the accommodation allowance in accordance with Article 30 paragraph 5 hereof;
- b.
- the food costs of private household employees, including those meals which private household employees are not able to take at the home of the employer;
- c.
- the travel costs incurred by private household employees when travelling between their accommodation and the employer’s home when private household employees do not reside in the home of the employer;
- d.
- the costs of any special clothing required by the employer to be worn by private household employees;
- e.
- in the event that a private household employee was engaged abroad, the travel costs associated with the private household employee’s initial journey to Switzerland at the commencement of the work relationship, including any applicable visa costs;
- f.
- the travel costs associated with a private household employee’s return to his or her home country on termination of the work relationship. The employer may, through his or her institutional beneficiary, request Protocol or the Swiss mission to be released from this obligation in the event that a private household employee does not return to his or her home country on termination of the work relationship, in particular because the private domestic employer has found a new employer authorised to engage a private household employee under the provisions of this Ordinance or because he or she has not complied with his or her obligation to leave Switzerland;
- g.
- the participation costs of the insured party for services envisaged by the HIA17.
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