What is food and lodging and how is that calculated?

Live-in nannies and other live-in household staff salaries can have an amount of 990CHF deducted from their gross salaries for food and accomodation. The employmnet contributions (i.e. AHV / AVS) are calculated based on the gross salary including the food and accommodation amount.

 Wage rates Daily amount Monthly amount
 Breakfast  3.50.- 105.-
 Lunch  10.- 300.-
 Dinner  8.- 240.-
 Lodging / Accommodation  11.5.- 340.-
 Full food and lodging  33.- 990.-