Paid Sick Leave Requirements in Switzerland: Certificates, Salary Continuation & KTG Rules

Understanding paid sick leave requirements in Switzerland is one of the most common compliance challenges for employers operating in the Confederation. Under Article 324a of the Swiss Code of Obligations (CO), employers must continue paying wages during an employee’s illness for a limited period that increases with length of service, commonly 30, 90 or 180 days depending on tenure. Most employers manage this financial exposure through Krankentaggeldversicherung (KTG), a daily sickness allowance insurance that typically covers 80 % of insured salary for up to 720 or 730 days within a 900-day window. With payroll parameters and AVS contribution rates updated for 2026, HR teams across Switzerland are reviewing handbooks, medical-certificate policies and KTG administration processes.

This guide sets out the legal baseline, walks through medical-certificate timing and privacy rules, explains salary continuation and KTG mechanics, and provides an operational HR checklist with sample contract clauses, everything an employer needs to stay compliant.

Legal Baseline: CO Art. 324a and the Statutory Framework for Sick Leave

Article 324a of the Swiss Code of Obligations is the cornerstone of every employer sick leave policy in Switzerland. It establishes that where an employee is prevented from working through no fault of their own, including by illness, the employer must continue to pay the employee’s wage “for a limited period” once the employment relationship has lasted, or was entered into for, more than three months.

What CO Art. 324a Actually Requires

The statutory text does not fix a precise number of paid sick-leave days. Instead, it directs courts and practitioners to consider the duration of the employment relationship and the particular circumstances of the case. In practice, Swiss courts and cantons have developed recognised scales (known as Berner, Basler and Zürcher scales) that translate this general obligation into concrete day-counts. Employers are free to derogate from these scales only if they offer an arrangement that is at least equivalent, typically by taking out KTG insurance.

Key points for HR teams:

• Scope. CO Art. 324a covers illness, accident (where not covered by UVG accident insurance), pregnancy-related incapacity, military service and similar statutory duties.
• Eligibility threshold. The obligation arises once the employment relationship has lasted more than three months, or was entered into for a period exceeding three months.
• Full wage. During the applicable period, the employer owes the employee’s full contractual wage, not a reduced rate, unless a collective bargaining agreement (CBA) or an equivalent insurance solution provides otherwise.
• Per-incident vs. per-year. The entitlement is calculated per year of service rather than per absence event, meaning multiple short absences within one service year draw on the same allowance.

Interplay with Collective Bargaining Agreements and Cantonal Practice

Many industries in Switzerland are governed by CBAs (Gesamtarbeitsverträge) that set their own, often more generous, salary continuation rules. Construction, hospitality and healthcare CBAs, for example, frequently mandate KTG coverage and specify minimum benefit levels. Employers must check whether a generally binding CBA (allgemeinverbindlich erklärter GAV) applies to their sector before relying solely on the CO baseline. Where a CBA or an employment contract includes a KTG scheme that meets the equivalence test, it replaces, rather than supplements, the CO Art. 324a obligation.

Medical Certificates: Timing, Privacy and Control Exams

A sick leave certificate in Switzerland serves as evidence that the employee is medically incapacitated. While CO Art. 324a does not itself prescribe when a certificate must be submitted, established employer practice and case law have created widely followed norms.

When Is a Medical Certificate Required?

• Standard employer policy. Most employers require a medical certificate (Arbeitsunfähigkeitszeugnis) from the third or fourth calendar day of absence. Some sectors and CBAs allow a self-declaration for the first three days.
• Right to request earlier. Employers may contractually require a certificate from day one. This must be stated clearly in the employment contract or internal regulations.
• Ongoing absences. For longer absences, employers typically request renewed certificates at regular intervals, often every two to four weeks, to confirm continued incapacity.
• Telemedicine certificates. Certificates issued after a remote medical consultation are generally accepted, provided they comply with the same professional standards as in-person assessments.

Content of the Certificate and Employer Privacy Limits

A valid sick-leave certificate should state the degree of incapacity (full or partial, expressed as a percentage), the expected duration, and any work restrictions. Crucially, it must not disclose the diagnosis or the nature of the illness. The Federal Act on Data Protection (FADP) restricts how employers process health data. Employers may only collect the minimum information necessary to administer salary continuation and insurance claims. Sharing diagnostic details with managers who do not need them for operational planning creates a data-protection risk under the revised FADP.

Control Examinations (Vertrauensärztliche Untersuchung)

Where an employer has reasonable grounds to doubt the validity of a medical certificate, it may instruct an independent medical examiner, a Vertrauensarzt, to conduct a control examination. Key rules governing this process:

• Lawful basis. The right to request a control exam should be anchored in the employment contract, internal regulations or the applicable CBA.
• Cost. The employer bears the cost of the control examination.
• Scope of report. The examining physician may report on the degree and expected duration of incapacity, but must not reveal the diagnosis to the employer.
• Employee cooperation. Refusal to attend a lawfully requested control examination without valid reason may lead to suspension of salary continuation payments, although this must be handled cautiously and with legal advice.

Medical certificate policy checklist for employer handbooks:

• State the day from which a certificate is required (e.g., day 1, day 3 or day 4).
• Specify renewal intervals for ongoing absences.
• Reference the employer’s right to request a control examination.
• Confirm that diagnostic details will not be requested and that health data will be processed in compliance with the FADP.
• Name the HR contact responsible for receiving and filing certificates.

Salary Continuation in Switzerland: Employer Obligation vs. KTG Insurance

Under CO Art. 324a, the employer must continue paying the employee’s full wage during sickness for a limited period. In practice, the financial burden of long absences makes standalone compliance expensive. This is why the vast majority of Swiss employers take out KTG insurance, a daily sickness allowance policy that replaces or supplements the statutory obligation.

How KTG Insurance Works

KTG (Krankentaggeldversicherung) is not legally mandatory at federal level, unlike accident insurance (UVG), but it is required by many CBAs and is almost universally adopted. A standard KTG policy operates as follows:

• Benefit level. Typically 80 % of the insured salary, payable from the end of the waiting period.
• Waiting period. The employer continues to pay 100 % of wages during the waiting period (commonly 30, 60 or 90 days). The KTG policy then takes over at the agreed benefit rate.
• Benefit duration. Most policies pay benefits for 720 or 730 days within a 900-day reference period per claim.
• Premium sharing. Premiums are usually split equally between employer and employee (50/50), although the split can vary by contract or CBA.

For a KTG arrangement to satisfy the equivalence test under CO Art. 324a, and thus replace the statutory obligation, it must be at least as favourable to the employee overall. Swiss case law generally accepts an arrangement offering 80 % of salary for 720 days as equivalent, even though the statutory baseline requires 100 % for a shorter period.

HR and Payroll Workflow When an Employee Reports Sick

1. Receive notification. Record the absence, request or collect the medical certificate within the period specified by internal policy.
2. Continue full salary. Pay 100 % of contractual wages during the waiting period covered by the employer.
3. Notify the KTG insurer. File a claim with the insurer, attaching the medical certificate and employment details.
4. Coordinate payments. Once KTG benefits commence, adjust payroll so the employee receives the insured benefit (typically 80 %) from the insurer. Some employers top up the remaining 20 % voluntarily or as required by CBA.
5. Track benefit days. Monitor total benefit days consumed against the 720/730-day cap within the 900-day window.
6. Update social-insurance records. Ensure AHV/IV contributions are correctly calculated on KTG benefits. KTG benefits are subject to AHV contributions where the employer pays the benefit directly and is reimbursed by the insurer.

Interaction with Accident Insurance, IV and Other Benefits

KTG covers non-occupational illness. Occupational accidents and diseases fall under the mandatory UVG accident insurance, which provides 80 % of insured earnings from day three. Where an employee’s incapacity may give rise to invalidity-insurance (IV) benefits, the KTG insurer typically coordinates with the IV office. Employers managing cross-border workers should also review social-security coordination rules under the bilateral agreements, further detail is available in the guide to Switzerland cross-border worker rules (2026).

Duration and Typical Employer Scales for Paid Sick Leave Requirements in Switzerland

CO Art. 324a does not fix a universal number of paid sick-leave days. Instead, three cantonal scales have emerged as the dominant reference points across Switzerland. The table below reflects the most commonly applied scale, widely cited by the Swiss federal portal ch.ch and used by employers in many cantons.

Calculating pro-rata entitlement for part-time employees: a part-time employee working three days per week is entitled to the same proportional number of working days as a full-time employee. For example, if the applicable scale grants 90 working days in the third year of service, a 60 %-FTE employee would receive 54 paid sick days (90 × 0.6).

Where the employer has taken out a KTG policy that meets the equivalence test, these scales are replaced by the KTG benefit structure (typically 80 % of salary for up to 720 or 730 days). The contractual documentation should make clear which regime applies and how the KTG waiting period dovetails with the employer’s direct payment obligation.

Special Situations: Mental Health, Child Sick Leave, Partial Incapacity and Notice Periods

Mental Health and Long-Term Absence

Mental health sick leave in Switzerland, including burnout, depression and anxiety-related absences, follows the same legal baseline as physical illness under CO Art. 324a. The employee needs a medical certificate confirming incapacity, and the employer owes salary continuation on the same terms. In practice, however, mental-health cases present additional challenges:

• Confidentiality. The diagnosis must not be disclosed to line managers. HR should limit information sharing to the degree and expected duration of incapacity.
• Phased return. Partial incapacity certificates (e.g., 50 % capacity) allow gradual reintegration. Coordinate with the KTG insurer to adjust benefit payments proportionally.
• Reasonable adjustments. Industry observers expect the trend towards employer-supported return-to-work programmes, including workplace accommodations and case management, to continue strengthening as best practice.

Child Sick Leave in Switzerland

Under CO Art. 329h, employees are entitled to paid leave of up to three days per event to care for a sick or injured child, provided a medical certificate is presented. For serious health impairments, the entitlement may extend to up to 14 weeks of care leave under CO Art. 329i, funded through the income-compensation scheme (EO). Employers should document child sick leave separately from the employee’s own sickness entitlement, as the two draw on different legal bases.

Partial Incapacity and Payroll Treatment

Where a medical certificate attests to partial incapacity, for example, an employee certified as 50 % incapacitated, the employer pays wages for the hours worked and the KTG insurer covers the proportion attributable to incapacity. Payroll teams must split salary and benefit components accurately and ensure AHV contributions are calculated on both streams.

Sickness During Notice Period and Dismissal

Sickness during the notice period in Switzerland triggers important protective rules. Under CO Art. 336c, a dismissal issued during a period of total or partial incapacity due to illness is void if it falls within a statutory protection period (30 days in the first year, 90 days from the second to the fifth year, and 180 days from the sixth year onward). If the employee falls ill after notice has been given, the notice period is suspended for the duration of the protected period and resumes once the protection expires. For detailed guidance on managing termination and notice in Switzerland, see the linked guide.

HR Playbook: Operational Checklist and Sample Policy Clauses

Translating legal obligations into an effective employer sick leave policy in Switzerland requires documented processes, clear contract language and trained managers. The following checklist and sample clauses are designed for immediate use.

Employer Sick-Leave Notification and Administration Checklist

1. Immediate notification. Employee informs direct manager by telephone or email within the first two hours of scheduled work. Written confirmation follows within 24 hours.
2. Medical certificate. Required from day 4 of absence (or day 1 where contractually specified). Renewed every 14 days for ongoing absences.
3. HR records. Log absence start date, expected return date, certificate received date and degree of incapacity in the HR system.
4. KTG insurer notification. File claim with the insurer within the timeframe specified in the policy (typically within 5–10 working days of the absence starting).
5. Payroll adjustment. Continue full salary during the waiting period. Switch to KTG benefit coordination once the waiting period ends.
6. Return-to-work meeting. Schedule a return-to-work conversation for any absence exceeding 10 working days. Focus on workplace adjustments, not diagnosis.
7. Data protection. File medical certificates in a restricted-access HR folder. Do not share diagnostic information with line managers.

Sample Contract Clause: Salary Continuation and KTG

“In the event of absence due to illness, the Employer shall continue to pay the Employee’s salary in accordance with Art. 324a CO. The Employer has taken out a daily sickness allowance insurance policy (KTG) which provides benefits equal to 80 % of the insured salary for a maximum of 720 days within a 900-day reference period. This KTG arrangement replaces the statutory salary-continuation obligation under Art. 324a CO, as it constitutes an at least equivalent solution within the meaning of Art. 324a para. 4 CO. Insurance premiums are shared equally between the Employer and the Employee.”

Sample Clause: Medical Certificate Requirement

“The Employee must provide a medical certificate (Arbeitsunfähigkeitszeugnis) from a licensed physician from the fourth calendar day of any absence due to illness. The certificate must state the degree of incapacity and its expected duration. The Employer reserves the right to request a certificate from the first day of absence and to arrange an independent medical examination (Vertrauensarzt) at the Employer’s cost.”

Employers operating across cantons or managing expat employees on B permits should ensure that sick-leave policies align with both federal law and any applicable cantonal or CBA-specific requirements. For employers dealing with international documentation, the rules on whether an apostille is required for Switzerland may be relevant where foreign medical certificates are submitted.

Handling Disputes and Suspected Abuse of Sick Leave

When an employer has legitimate concerns about the authenticity of an absence, a structured and legally compliant response is essential to avoid unfair-dismissal claims and data-protection breaches.

• Document the concern. Record specific, objective indicators (e.g., pattern of Monday absences, social-media activity inconsistent with incapacity) before taking action.
• Request a control examination. Instruct a Vertrauensarzt in accordance with the contractual clause. Inform the employee in writing and explain the consequences of non-attendance.
• Notify the KTG insurer. Alert the insurer, which may conduct its own investigation or medical review.
• Respect data protection. Do not conduct covert surveillance or access personal health records without a lawful basis. The FADP imposes proportionality requirements on all employer investigations into employee health matters.
• Escalate to legal counsel. Before suspending salary or initiating disciplinary action based on disputed incapacity, obtain specialist employment-law advice to manage litigation risk.

Conclusion: Staying Compliant with Paid Sick Leave Requirements in Switzerland

Swiss employers face a layered set of obligations, from the general duty under CO Art. 324a, through cantonal scales, to the operational detail of KTG insurance administration and medical-certificate handling. Getting these requirements right protects the business from litigation risk, ensures employees receive the benefits they are entitled to, and keeps payroll compliant. The practical next steps are clear: review and update your internal sick-leave policy, verify that your KTG coverage meets the equivalence test, embed sample contract clauses referencing CO Art. 324a, train managers on notification and privacy rules, and ensure payroll processes align with current AHV contribution requirements. Where multi-cantonal operations or cross-border employment adds complexity, specialist legal review is strongly recommended.

Sources

1. Swiss Code of Obligations (CO), Art. 324a (fedlex.admin.ch)
2. ch.ch, Absences from work due to illness or accident
3. Federal Social Insurance Office (BSV), Sickness benefits guidance
4. admin.ch, Payment of wages for a limited period
5. Federal Act on Data Protection (FADP), fedlex.admin.ch
6. Federal Supreme Court (Bundesgericht), case law database