Family and Child Allowances in Switzerland: Everything You Need to Know

Switzerland supports families with a legally regulated system of family allowances. These benefits are designed to partially offset the financial burden of having children and are mandatory in all 26 cantons. As of 1 January 2025, the federal minimum amounts have been increased for the first time since the law came into force.

This article explains how family allowances work, who is entitled, how much they amount to, and how they are treated for tax purposes.

Important note: Family allowances are taxable income – not tax deductions. They must be declared as income in your tax return.

What Are Family Allowances?

Definition

Family allowances are legally required periodic cash benefits paid to partially offset the financial burden of one or more children (Art. 1 Family Allowances Act / FamZG). The legal basis is the Federal Act on Family Allowances (FamZG, SR 836.2), which has been in force since 1 January 2009.

Types of Family Allowances

The following types of allowance exist:

• Child allowance: for children from birth to their 16th birthday (up to their 20th birthday if the child is unable to work)
• Training allowance: for children in post-compulsory education, from the month of their 15th birthday at the earliest (not only from age 16), up to a maximum of their 25th birthday
• Birth and adoption allowance: a one-off payment; only available in certain cantons (e.g. GE, VD, VS, JU)

Note on training allowances: Since 1 August 2020, the training allowance may be granted from the start of post-compulsory education, provided the child is at least 15 years old and has completed compulsory schooling (Art. 3 para. 1 lit. b FamZG). The original article incorrectly stated "from age 16."

Entitlement to Family Allowances

Who Is Entitled

Family allowances may be claimed by:

• Employees (full-time and part-time), provided minimum income is reached
• Self-employed persons affiliated with a family compensation fund
• Non-working persons, if their taxable annual income is below CHF 45'360 (2025) – claim via the cantonal compensation office
• Unemployed persons are not entitled to family allowances but receive a supplement to their unemployment benefit

Minimum Income for Employees

Employees are entitled if they earn an AHV-liable gross income of at least CHF 7'560 per year (CHF 630 per month) (2025 figure). Part-time employees who reach this threshold are also entitled. If a person holds multiple jobs, incomes are combined; the employer paying the highest wage is responsible.

Order of Priority When Multiple Persons Are Entitled (Priority Rule)

If several people are entitled for the same child, a legally defined order of priority applies (Art. 7 para. 1 FamZG):

1. Parent employed in the canton of the child's residence
2. Parent with parental custody
3. Parent with the higher income

Where the second-ranked person is entitled to a higher allowance than the first-ranked, they may claim a differential payment.

Retroactive Claims

Family allowances may be claimed retroactively for up to 5 years. It is worth checking past entitlements, particularly after a job change, birth, or start of education.

Children Abroad

For nationals of EU and EFTA countries, family allowances (except birth and adoption allowances) are exported for children residing in EU/EFTA countries.

Amount of Family Allowances

Federal Minimum Amounts (from 1 January 2025)

The FamZG sets the following minimum amounts (first increase since 2009, +7.1%):

Type of allowanceAmount per child per monthChild allowancemin. CHF 215 (previously CHF 200)Training allowancemin. CHF 268 (previously CHF 250)

Cantons may – and many do – set higher amounts.

Cantonal Amounts (as of 2025, selection)

CantonChild allowance / monthTraining allowance / monthBirth/adoption allowanceZurich (ZH)CHF 215 (to age 12) / CHF 268 (age 12–16)CHF 268NoBern (BE)CHF 230CHF 290NoGeneva (GE)CHF 300 (first/second child)CHF 400YesTicino (TI)CHF 230CHF 280NoBasel-City (BS)CHF 275CHF 325No

Notes on cantonal examples:

• Some cantons (e.g. GE, NE, VS) scale allowances by number of children (higher amounts from the third child onwards).
• Amounts may have changed due to cantonal adjustments in 2025. The relevant cantonal family compensation fund is the authoritative source.
• ZH applies an age bracket for child allowances (under/over 12 years).

Special Rule: Agriculture

For employees in agriculture, the Federal Act on Family Allowances in Agriculture (FLA) applies. They additionally receive a household allowance of CHF 100 per month.

Tax Treatment of Family Allowances

Income Tax: Taxable

Family allowances are taxable income and must be declared in the tax return. Employees will find them on their salary certificate (item 7 "Other fringe benefits" or item 1 together with the salary).

Social Insurance Contributions: Contribution-Free

Family allowances are exempt from AHV/IV/EO and ALV contributions (Art. 6 AHVG exception). No social insurance contributions are due on the allowances.

Summary of Tax Treatment

LevelTreatmentFederal income taxTaxable incomeCantonal income taxTaxable incomeAHV/IV/EO/ALV contributionsContribution-free

Administrative Aspects

Payment

• Employees: Payment is made via the employer together with the salary. The family compensation fund authorises the employer, who passes the payment directly to the employee.
• Self-employed persons: Payment directly by the family compensation fund to which they are affiliated.
• Non-working persons: Payment by the cantonal AHV compensation office of the canton of residence.

How to Apply

Eligible persons must actively apply for the allowances – they are not paid out automatically.

For employees: Application via the employer, who forwards it to the relevant family compensation fund.

Typically required documents:

• Birth certificate or family record book
• Proof of education (from start of post-compulsory training)
• Salary statement or proof of income
• For children abroad: supplementary EU/EFTA form

Important: Any change (job change, change of canton, start/end of education, birth) must be reported to the employer or the family compensation fund.

Practical Examples

Example 1: Married Couple with Two Children in Zurich

Both parents work in Zurich; the older child (14 years) is in an apprenticeship, the younger (9 years) attends primary school.

• Younger child (age 9): CHF 215/month child allowance (ZH, under 12 years)
• Older child (age 14, apprenticeship): CHF 268/month training allowance (ZH)
• Total: CHF 483/month = CHF 5'796/year

The mother (higher salary, works in the canton of residence) receives the allowances through her employer. The father may claim a differential payment if his employer is affiliated with a fund that pays higher rates.

Example 2: Single Mother in Geneva

A single mother works full-time in Geneva. Her younger child is 8 years old; the older child (17 years) is at university.

• Child (age 8): CHF 300/month child allowance (GE)
• Child (age 17, university): CHF 400/month training allowance (GE)
• Total: CHF 700/month = CHF 8'400/year

University study counts as post-compulsory education; the training allowance is paid until completion or at most until the 25th birthday.

Example 3: Self-Employed Person in Basel-City

A self-employed graphic designer in Basel-City has a 6-year-old child. She is affiliated with a family compensation fund and earns an annual income of CHF 60'000.

• Child allowance (BS): CHF 275/month
• Annual amount: CHF 3'300

She applies for the allowances directly with her family compensation fund and must declare the CHF 3'300 as taxable income in the tax year.

Common Mistakes and Tips

Common Mistakes

• Not applying: Allowances are not paid automatically – an active application is required.
• Submitting proof of education too late: If documentation is missing, the training allowance may be stopped or reclaimed.
• Applying for training allowance only from age 16: The allowance may be claimed from the 15th birthday when post-compulsory education begins.
• Not declaring family allowances in the tax return: They are taxable income.
• Not reporting changes: Job changes, moves to another canton, end of training – all of these affect entitlement and must be reported.
• Using outdated federal amounts: Minimum amounts were increased to CHF 215/268 as of 1.1.2025; older sources cite CHF 200/250.

Tips

• Check entitlement on job changes: New family compensation fund, new cantonal rules – amounts may vary.
• Check for retroactive claims: Allowances can be claimed retroactively for up to 5 years.
• For part-time workers: Ensure annual income exceeds CHF 7'560; otherwise check for entitlement as a non-working person.
• Contact your cantonal compensation fund: For precise current amounts and special rules in your canton, the relevant family compensation fund is the authoritative source.
• Check for birth/adoption allowance: Some cantons (including GE, VD, VS, JU) provide a one-off payment upon birth or adoption – check whether your canton offers this.

Summary

Family allowances are an important social benefit in Switzerland, to which all families are in principle entitled – regardless of canton, employment level, or marital status – provided the legal requirements are met. From 1 January 2025, increased federal minimum amounts apply for the first time (CHF 215 child allowance / CHF 268 training allowance), representing a noticeable increase for many families.

Since amounts vary considerably by canton and allowances are not paid automatically, it is worth proactively checking your entitlement, reporting any changes promptly, and correctly declaring the allowances as income in your tax return.