Clubs and associations with social security risks

Mitglieder eines Vereinsvorstands oder eines Organisationskomitees haften solidarisch und unbeschränkt mit dem Privatvermögen für Versicherungssituationen.
If a club or association pays wages, for example to a coach or trainer, wage slips must be issued and social security contributions paid.

Clubs and associations are subject to the same social security obligations as companies:

If wages are paid, wage slips must be issued and social security contributions paid. This also applies to small amounts of part-time work carried out for the club. If the salary exceeds CHF 2,300 per employee per year, contributions are due.

Many clubs try to circumvent these obligations through excessive expense payments. However, an AHV audit will flag this practice up – and the contributions will have to be paid in arrears.

In addition to social security contributions, accident insurance is necessary.

Despite the fact that most employees are likely to have another, main employer, the club or association is not exempt from its accident insurance obligations.

From an annual salary of CHF 2,300, the club or association is obliged to take out accident insurance. Organisations that fail to comply can be required to pay for up to five years of cover retrospectively – with massive penalty charges.

Sample calculation
If five people receive CHF 400 per year and one person gets CHF 6,800 per year, the total salary of CHF 8,400 is subject to insurance premiums under the Swiss Accident Insurance Act (UVG).

Incidentally, when it comes to their insurance obligations, members of an association’s board of directors or an organising committee have unlimited joint and several liability with regard to their personal assets.