Can the child allowance be paid out to the mother in the case of married parents?

Many married parents wonder whether child allowances can be paid to the mother, even if the father has previously received the family allowances. In principle, this is possible, but only if the mother is entitled according to the legal order of priority.

Entitlement is clearly regulated in the Federal Act on Family Allowances (FamZG). There is no free choice between parents – the allowances must be paid to the person entitled according to the order of priority.

Who Is Entitled to Child Allowances?

If both parents are employed, entitlement is determined according to Art. 7 FamZG in the following order of priority:

1. Employment Status

The employed person takes precedence over the non-employed person.

2. Parental Authority

If both parents are employed, the person with parental authority takes precedence. In the case of joint parental authority (the standard today), the following criteria apply.

3. Child's Place of Residence

In the case of joint parental authority, the person with whom the child predominantly lives is entitled.

4. Canton of Employment and Canton of Child's Residence

If both parents live with the child, the person who is employed in the child's canton of residence is entitled. If both parents work in different cantons, the person working in the child's canton of residence receives the allowance – regardless of income.

5. Higher AHV-Eligible Income from Employment

If both parents work in the same canton (the child's canton of residence), the person with the higher AHV-eligible income from employment receives the allowance.

6. Higher Income from Self-Employment

If both are self-employed, the higher income from self-employment determines entitlement.

Can the Mother Now Receive the Child Allowance?

A change in the entitled person occurs automatically if circumstances change and the mother becomes entitled according to the order of priority, for example:

• The mother takes up employment and the father gives up his employment.
• The mother earns higher AHV-eligible income from employment than the father in the same canton (child's canton of residence).
• The mother works in the child's canton of residence, the father in another canton.
• The child now predominantly lives with the mother.

Important: A simple "re-registration" without actual changes in circumstances is not permitted. The law does not grant a choice – the allowances must be paid to the person entitled according to the order of priority. A waiver by the previous recipient does not change this, as long as they remain entitled according to the order of priority.

Tax Significance of Child Allowances

Child allowances are considered taxable income and must be declared in the tax return. A change in the entitled person can therefore have implications for income distribution between spouses.

Conclusion

For married parents, payment of child allowances is determined exclusively by the legal order of priority according to Art. 7 FamZG. The decisive factors in this order are:

• employment status
• parental authority
• the child's predominant place of residence
• the relationship between canton of employment and canton of child's residence
• AHV-eligible income

A change to the mother is only possible if circumstances change and the mother thereby becomes entitled according to the order of priority. It is recommended to clarify this with the responsible family compensation fund to ensure that allowances are paid correctly and recorded properly in the tax return.