# IV assistance contribution wage model for 2027

Helpore calculates how much of the standard IV assistance contribution could remain for the gross base wage after a paid holiday provision and selected employer contributions.

## Formula

For four weeks of holiday:

`base wage = CHF 35.85 ÷ (52 ÷ 48) ÷ (1 + 5.3% + 1.1% + cantonal FAK rate)`

For five weeks of holiday:

`base wage = CHF 35.85 ÷ (52 ÷ 47) ÷ (1 + 5.3% + 1.1% + cantonal FAK rate)`

The 2027 IV contribution is an official rate effective from 1 January 2027. The AHV, IV, EO and ALV employer shares and the 26 family allowance fund rates are published 2026 inputs held constant for this calculation. They are assumptions for the 2027 scenario, not a forecast of 2027 contribution rates.

The calculation uses integer CHF cents and rounds half up only after the full calculation. The year on year increase is calculated from the unrounded difference and rounded once at the end.

## Limits

The model excludes compensation office administration charges, the employer paid occupational accident premium, applicable paid public holiday supplements, sickness wage continuation or insurance costs, additional cantonal or fund levies, and occupational pension contributions where they apply. These costs reduce the amount available for the base wage. A person can also be affiliated with a family allowance fund other than the cantonal fund used here.

## Official sources

1. Federal Council and BSV, amounts valid from 1 January 2027: https://cms.news.admin.ch/fileservice/sdweb-docs-prod-nsbcch-files/files/2026/10/01/d5ae6485-584b-4504-88f3-1c97761a8cb3.pdf
2. BSV circular on the IV assistance contribution: https://sozialversicherungen.admin.ch/de/d/6394/download
3. AHV IV leaflet 4.14: https://www.ahv-iv.ch/Portals/0/Documents/Merkblaetter/Gruppe_4/4.14_d.pdf
4. BFS and BSV assistance contribution statistics: https://www.pxweb.bfs.admin.ch/pxweb/de/px-x-1305010000_036/px-x-1305010000_036/px-x-1305010000_036.px/
5. AHV IV leaflet 2.01: https://www.ahv-iv.ch/Portals/0/Documents/Merkblaetter/Gruppe_2/2.01_d.pdf
6. AHV IV leaflet 2.08: https://www.ahv-iv.ch/Portals/0/Documents/Merkblaetter/Gruppe_2/2.08_d.pdf
7. BSV family allowance rates for 2026: https://www.bsv.admin.ch/dam/en/sd-web/acU7RgJgeisY/Arten%20und%20Ans%C3%A4tze%20der%20Familienzulagen_2026.pdf
8. SECO national standard employment contract for domestic work: https://www.seco.admin.ch/dam/de/sd-web/yauMAu-tmnY1/Informationen-NAV-Hauswirtschaft-SECO-2026-DE.pdf
9. Federal Office of Public Health, compulsory health insurance care benefits: https://www.bag.admin.ch/de/krankenversicherung-pflegeleistungen
10. Parliamentary initiative 12.409: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20120409
11. Motion 26.3012: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20263012
12. Motion 26.3013: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20263013
13. Motion 26.3519: https://www.parlament.ch/de/ratsbetrieb/suche-curia-vista/geschaeft?AffairId=20263519
14. IV Office Bern annual report 2025: https://jahresbericht2023.ivbe.ch/dam/jcr:6a61c021-6835-4430-9559-99d08a6947b6/RZ_IV_Bern_Digitaler_Jahresbericht_2025_Kennzahlen_A4.pdf
15. Federal Social Insurance Office, IV financial statistics: https://www.bsv.admin.ch/dam/de/sd-web/CxmDXix5bx44/IV_1_DE.pdf
16. Federal Statistical Office, consumer price detail results: https://www.bfs.admin.ch/asset/de/36878066
17. Federal Statistical Office, Swiss wage index: https://www.bfs.admin.ch/asset/de/36506630

The BFS technical data endpoint used for reproducibility is https://www.pxweb.bfs.admin.ch/api/v1/de/px-x-1305010000_036/px-x-1305010000_036.px. The human readable source link above is the ordinary reading route.