Insurance according to legal structure

	Sole proprietorship	General partnership	Limited liability company (SARL)	Corporation (SA)
Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI)	Mandatory	Mandatory	Mandatory	Mandatory
Unemployment Insurance (AC)	Non-insurable	Non-insurable	Mandatory	Mandatory
Family allowances (AFam)	Mandatory (since 01/01/2013)	Mandatory	Mandatory	Mandatory
Allowance for loss of earnings (APG)	Mandatory	Mandatory	Mandatory	Mandatory
Accident Insurance (UV): Occupational Accidents	Mandatory for personnel - the business owner may be insured privately (health insurance) or through the company	Mandatory for personnel - the business owner may be insured privately (health insurance) or through the company	Mandatory	Mandatory
Accident Insurance (UV): Non-occupational accidents	Mandatory for personnel working 8 or more hours per week - the business owner may be insured privately (health insurance) or through the company	Mandatory for personnel working 8 or more hours per week - the business owner may be insured privately (health insurance) or through the company	Mandatory for 8 or more hours of work per week	Mandatory for 8 or more hours of work per week
Occupational Pension (OP)	Optional - only mandatory for personnel earning an annual salary greater than CHF 21'330	Optional - only mandatory for personnel earning an annual salary greater than CHF21'330	Mandatory for an annual salary greater than CHF 21'330	Mandatory for an annual salary greater than CHF 21'330
Daily sickness indemnity insurance	Optional	Optional	Optional	Optional
Professional civil liability	Mandatory for certain businesses (e.g. garages)	Mandatory for certain businesses (e.g. garages)	Mandatory for certain businesses (e.g. garages)	Mandatory for certain businesses (e.g. garages)
Corporate civil liability	Optional	Optional	Optional	Optional
Building owner liability insurance	Optional	Optional	Optional	Optional
Building insurance	For building owners, mandatory fire and natural disaster insurance	For building owners, mandatory fire and natural disaster insurance	For building owners, mandatory fire and natural disaster insurance	For building owners, mandatory fire and natural disaster insurance
Property insurance	Optional	Optional	Optional	Optional
Motor vehicle insurance	Liability insurance for automobiles is mandatory - comprehensive insurance optional	Liability insurance for automobiles is mandatory - comprehensive insurance optional	Liability insurance for automobiles is mandatory - comprehensive insurance optional	Liability insurance for automobiles is mandatory - comprehensive insurance optional
Technical insurance (ETI installations, general technical installations, machinery breakdowns, comprehensive machinery coverage)	Optional	Optional	Optional	Optional
Business interruption insurance	Optional	Optional	Optional	Optional
Transport insurance	Optional	Optional	Optional	Optional
Assembly insurance	Optional	Optional	Optional	Optional
Travel insurance	Optional	Optional	Optional	Optional
Legal protection	Optional	Optional	Optional	Optional
Corporate officer liability insurance	Optional	Optional	Optional	Optional

Source: CMK advice GmbH, Zurich

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Last modification 15.02.2020