Switzerland CV Format 2026: Photo, Permits, Arbeitszeugnis, Pay and Labour Rules

By AIResume Editorial Team

Last updated: 23 October 2026

Switzerland is a high-wage, multilingual job market. GDP per person was USD 114,769 in 2025 (World Bank), 28% of the permanent resident population are foreign nationals, and employers recruit in German, French, Italian and English.[^1][^2] A Swiss application is a dossier (Bewerbungsdossier / dossier de candidature), and the CV is only one part of it. The federal employment portal describes a typical dossier as a cover letter, a CV, work certificates and diplomas, sent as one PDF.[^3] No law prescribes a Swiss CV template, so the useful questions are what the law lets an employer ask, what a permit changes, and what you will earn and pay.

This guide covers the Swiss CV and dossier, photo and personal data, language and permit lines, recognition of foreign qualifications, a fictional annotated CV, pay and minimum wages, the economy, work permits and quotas, labour law, 2026 holidays, social security, taxes and job-application scams. For where to find vacancies, see our Switzerland job-board guide.

Editorial boundary: This is practical job-search guidance, not legal, immigration or tax advice. We only list figures we could read in an official or primary source, and we mark those that come from press reports or a single secondary summary as "reported" or "likely". Confirm details with SECO and arbeit.swiss, the Federal Statistical Office (FSO), the State Secretariat for Migration (SEM), the Federal Data Protection and Information Commissioner (FDPIC), the State Secretariat for Education, Research and Innovation (SERI), the AHV/AVS compensation offices, the Federal Tax Administration (FTA/ESTV), your cantonal tax office and the law texts on Fedlex before you sign.

We convert Swiss francs (CHF) into US dollars at the Swiss National Bank (SNB) rate of 22 October 2026: USD 1 = CHF 0.8199, so CHF 1 is about USD 1.22. The same table gives EUR 1 = CHF 0.9211 and JPY 100 = CHF 0.5221.[^4] We write "about" because rates move daily.

Switzerland CV format at a glance

The Swiss application dossier

A Swiss employer expects the whole dossier, not a CV alone. The federal portal lists a cover letter, a CV, work certificates (complete, with no gaps, newest first), and diplomas or certificates, all in one PDF, with references normally "on request".[^3] Add language certificates when the job needs a proven level.

Work certificates (Arbeitszeugnis, Art. 330a CO)

A work certificate (Arbeitszeugnis / certificat de travail) is a letter from a former employer. Under Art. 330a CO you can ask for one at any time. The full certificate covers the type and duration of the job and your performance and conduct. At your special request the employer must limit it to type and duration, which is the shorter "Arbeitsbestätigung" in everyday use.[^5] Request a full certificate when you leave. Its wording follows professional convention rather than a statutory code, and we found no official source that grades phrases, so do not rely on phrase tables.

References and background checks

An employer must obtain your prior consent before asking a current or former employer, or any other third party, about you. The FDPIC also says rejected applicants' documents must be returned and copies destroyed unless there is a justification or your consent.[^7] The same guidance links questions to the job: income, debts and illness only with special job-related reasons, and systematic questions about earlier convictions go "much too far". A cashier role, with convictions for breach of trust, is the example where a question can be justified.[^7]

A debt-collection or criminal-record extract is therefore a matter of relevance to the role, not a routine attachment. The special private extract (Sonderprivatauszug) exists for work with regular contact with minors or vulnerable people, and the employer must confirm that in writing.[^8]

Photo and personal details: what employers may ask

What the law says. The revised Data Protection Act (revFADP, SR 235.1) has applied since 1 September 2023.[^9] Under Art. 328b CO, an employer may process data about an employee only insofar as it concerns suitability for the job or is necessary to carry out the employment contract. This cannot be waived to your detriment, even with your consent (Art. 362 CO).[^5][^7] The Gender Equality Act (GlG, SR 151.1) Art. 3 bans disadvantage because of sex, "in particular" marital status, family situation or, for women, pregnancy, and it applies to hiring.[^10]

What this means for questions. Employers may ask what shows you fit the job. The FDPIC treats questions on origin, union or group membership, religion and political views as lawful only if essential given the company's ideology, and questions on an existing pregnancy only with special job-related reasons.[^7] We found no general anti-discrimination law for private employers comparable to the EU directives; as we read the sources, protection against other grounds such as age or ethnicity comes mainly through personality rights (Art. 28 ZGB, Art. 328 CO), so treat that as a point to check with an adviser.[^7][^10]

What is convention. The federal portal lists personal data "where applicable" with an application photo.[^3] The detailed photo advice (current colour photo, neutral background, no selfie) is on a page for apprenticeship applicants and should not be read as a rule for adult applicants.[^11] The same page names full date of birth, nationality and, for foreigners, the permit, and says family details can be named but are not mandatory.[^11] Our reading: marital status and children are your choice, because they were never required. We found no source on regional photo habits, so follow the advert and the employer's portal. If you add a photo, use a recent, plain, professional image.

Federal jobs. The federal jobs portal deletes rejected applicants' documents at the latest three months after the procedure and anonymises the data.[^12]

Language, permit status and cross-border applications

Language. Switzerland has German, French, Italian and Romansh language regions, and many roles are advertised in English. Use the language of the advert; if it is bilingual, pick the main working language and keep a second reviewed version. Give CEFR levels (A1 to C2) only when you can defend them.

Permit line. Work authorisation matters, but the CV is not the permit application. A short line is enough: "Nationality: ... | Permit: B / C / G" or "Work authorisation: arranged by employer", as the vacancy requires. Do not invent stock phrases and do not write a permit number. EU/EFTA nationals and third-country nationals follow different rules: an EU/EFTA national with a contract of a year or more normally gets a B permit valid for at least five years, while a third-country national gets a first permit for one year and needs an employer who passes the quota and priority tests, explained in the permit section below.[^13][^14]

Cross-border applicants. A frontalier (G permit) lives abroad and must return to the residence abroad at least once a week.[^6] On the CV, state the place you would commute from, for example "Cross-border applicant based in Mulhouse", together with the permit type only if you hold it. About 414,262 cross-border commuters worked in Switzerland in the second quarter of 2026 (reported).[^15]

Foreign qualifications and regulated professions

Do not write "Swiss equivalent" beside a foreign degree unless an authority has said so. Give the official award name, the institution, the country and the year. Add a recognition only when it exists.

• SERI (SBFI) is the lead federal body for foreign vocational and professional qualifications. It runs recognition.swiss, which shows whether your profession needs recognition and which authority handles it. Recognition is mandatory only for regulated professions; for others a voluntary level confirmation can be requested.[^16]
• Swiss ENIC (swissuniversities) issues non-binding level confirmations for foreign higher-education qualifications. This is not an official recognition.[^17]
• University medical professions (physician, dentist, pharmacist, chiropractor, veterinarian) go through the Federal Office of Public Health (BAG).[^18]
• Non-university health professions such as nursing, midwifery and physiotherapy go through the Swiss Red Cross, and a PreCheck is the compulsory first step.[^19]
• Teachers are assessed by the cantonal education conference (EDK) rather than SERI (reported).

Swiss vocational titles. Two-year vocational education gives the Federal VET Certificate (EBA / AFP). Three- and four-year programmes give the Federal VET Diploma (EFZ / CFC).[^20] Higher vocational titles are the Federal Diploma of Higher Education (professional exam, Berufsprüfung / Fachausweis) and the Advanced Federal Diploma of Higher Education (advanced exam, Eidg. Diplom / HFP). The add-on titles "Professional Bachelor" and "Professional Master" exist too.[^20] Write the German or French title as awarded, then a short English gloss in brackets.

Annotated fictional Swiss CV

Everything below is fictional: the person, employers, contact details and results. Replace every item with truthful evidence.

Léa Martin, Customer Operations Coordinator

Basel, Switzerland · [email protected] · +41 00 000 00 00

Nationality: French · Permit B

French C2 · German B2 · English C1

Annotation: city-level location and honest language levels are enough; the permit line is optional and shows no number. A photo is optional and not shown here.

Profile

Customer operations coordinator with four years of experience managing multilingual service cases and improving hand-offs between support and logistics teams.

Annotation: the profile names the target work, with no unsupported adjectives.

Experience

Customer Operations Coordinator, Rhine Example AG, Basel | 2023 to present

• Managed 35 to 45 weekly customer cases in French, German and English, recording owners and next actions in the CRM.
• Built an exception tracker that reduced unresolved hand-off checks from two hours to 50 minutes per week.

Annotation: all figures are fictional. Real metrics need a record, work sample or referee who can verify them.

Service Assistant, Lake Example Association, Lausanne | 2021 to 2023

• Scheduled appointments, updated service records and prepared a weekly unresolved-case list for the coordinator.

Annotation: one relevant bullet beats a long duty list. Dates run without gaps.

Education

Bachelor of Business Administration, Example University, France, 2021

Annotation: keep the real award name. Add recognition information only after checking the competent route.

Certificates and references

Work certificates (Arbeitszeugnisse) and diploma copies: in the same PDF, after the CV. References: available on request.

Annotation: the dossier carries the certificates; the employer needs your consent before contacting anyone.[^7]

Salary expectations, wages and minimum wages

Should you state a salary expectation? The federal portal tells candidates to prepare their salary expectations for the interview and to use the national wage calculator; it gives no rule on where to state them.[^3] A practical default is to name a gross annual figure only if the advert asks, and to say whether it assumes 12 or 13 payments (market practice, not law).

Median pay. The FSO Swiss Earnings Structure Survey for 2024 (first results 25 November 2025) gives a median gross monthly wage of CHF 7,024 (about USD 8,567) for a full-time-equivalent job across the whole economy, up from CHF 6,788 in 2022. The lowest tenth earn up to CHF 4,635 (about USD 5,653) and the top tenth CHF 12,526 or more (about USD 15,277). The Zurich region has a median of CHF 7,502 (about USD 9,150) and Ticino CHF 5,708 (about USD 6,962). The FSO's Salarium tool gives estimates (private sector only), not wage recommendations.[^21][^22]

No national minimum wage. A federal initiative for a minimum of CHF 22 an hour was rejected on 18 May 2014 (about 76% No, reported).[^23] Some cantons and cities set their own. Gross hourly minimums in 2026:

The Federal Supreme Court decided on 12 May 2026 (2C_28/2025 and 2C_30/2025) that the communal minimum wages of Zurich and Winterthur are valid. Zurich's exceptions include under-25s without at least a Federal VET Certificate, interns and apprentices.[^25]

A federal bill could change this. Bill 24.096 (the Ettlin bill) would give minimum wages in generally binding collective agreements priority over higher cantonal and communal minimums. Parliament passed it in the final votes of 19 June 2026. A referendum has been requested (reported), a popular vote is likely in 2027, and the bill is not in force.[^30]

Collective agreements (GAV). Two examples for 2026:

• Hospitality (L-GAV), monthly minimum from 1 January 2026: Level I (no vocational training) CHF 3,713 (about USD 4,529), Level II (EBA) CHF 4,070 (about USD 4,964), Level III a (EFZ) CHF 4,528 (about USD 5,522), Level IV (Berufsprüfung) CHF 5,293 (about USD 6,456).[^31]
• Temp staffing (GAV Personalverleih), base hourly minimum for unskilled workers: CHF 21.22 in the normal zone (about USD 25.88), CHF 22.39 in the high-wage zone (about USD 27.31), CHF 18.92 in Ticino and CHF 22.70 in Geneva; cantonal statutory minimums may be higher and prevail.[^32]

What this means for a job seeker: compare an offer with the CHF 7,024 median only for a full-time job of your kind and region, check the canton or city minimum and any GAV, and ask for the gross amount and the number of payments a year.

Switzerland's economy in numbers

*Source: World Bank, World Development Indicators (accessed 23 October 2026).*[^1]

The World Bank also lists unemployment at 4.9% and youth unemployment (ages 15 to 24) at 9.0% for 2025, and an international migrant stock of 2,773,840 for 2024.[^1] The figures below come from Swiss primary sources and one press report.

SECO counts people registered with the RAV, while the FSO uses the ILO survey definition, and the SEM and FSO resident counts also differ by definition, so note the source.

What this means for a job seeker: a 3.0% registered rate and a 4.9% survey rate both describe a tight market, but pay and demand differ strongly by region and sector. Read adverts in your field before setting an expectation.

Work permits and rules for foreign applicants

EU/EFTA nationals move under the free-movement agreement with the EU. Everyone else needs an employer who applies and a permit that fits the job.

Quotas for 2026. VZAE Annex 1 sets 4,500 B and 4,000 L permits for third-country nationals, 500 B and 3,000 L for EU/EFTA service providers, and 2,100 B and 1,400 L for the United Kingdom, since 1 January 2026.[^14] In 2024, the latest use we verified, third-country quotas were 74% used, EU/EFTA service providers 50% and the UK 21%.[^39]

Priority and pay. Under AIG Art. 21 an employer must show that no suitable Swiss resident, C or B holder with work rights, or EU/EFTA national was found. Art. 22 requires customary pay and conditions, and Art. 23 limits L and B permits to managers, specialists and other qualified workers, with exceptions.[^6] Never pay anyone for a work permit.

Job-registration obligation (Stellenmeldepflicht). Employers must report vacancies in occupations with national unemployment of at least 5% to a regional employment centre (RAV) and may not advertise them elsewhere for five working days. In 2026 the list covers 10.8% of employed people, up from 6.5% in 2025; cleaning and auxiliary staff and cooks are new.[^40] For you, such vacancies are first visible only to RAV-registered Job-Room users, and registration needs your AHV number.[^41]

Students and graduates. A student side job may be approved at the earliest six months after studies start, for up to 15 hours a week outside holidays (VZAE Art. 38).[^14] A Swiss university graduate whose work would be of high scientific or economic interest can be admitted for six months to look for a matching job (AIG Art. 21 para. 3); this is not automatic.[^6]

Rules in flux. A popular initiative to cap the permanent resident population at 10 million was rejected on 14 June 2026 by 54.8% (turnout 58.9%), by the people and the cantons (reported).[^42] The Bilaterals III package with the EU was signed on 2 March 2026; the National Council deals with its stabilisation part in the winter session 2026 and no vote date is fixed.[^43][^44]

Japanese nationals

The Ministry of Foreign Affairs of Japan counted 12,297 Japanese nationals in Switzerland on 1 October 2025: 8,049 permanent and 4,248 long-term residents.[^45] Switzerland is not on Japan's list of 32 working holiday partners as of 1 April 2026, so a working holiday is not an option.[^46] A stay as a visitor does not give a right to work. A Japanese national normally needs a Swiss employer who applies for a B or L permit within the third-country quota and priority rules above.

The Japan-Switzerland social security agreement has been in force since 1 March 2012. It covers the Swiss AHV/IV and health insurance and normally exempts a posted worker from the Swiss scheme for up to five years. A Japanese pension needs at least ten contribution years, and Swiss periods count towards that.[^47] The income tax treaty was signed in Tokyo on 19 January 1971 and amended by protocols in 2010 and 2021.[^48]

Foreign workers in numbers

The SEM counted 5,676 permanent Japanese residents on 30 September 2026, among 2,442,798 permanent foreign residents of all nationalities.[^35]

Labour law: hours, leave, notice and dismissal

The rules below are minimums; your contract or a collective agreement may be better.

2026 public holidays

The only federal holiday is 1 August: the Federal Constitution equates it with Sunday and requires pay. Cantons may equate up to eight further holidays with Sundays (ArG Art. 20a).[^53][^49] New Year, Ascension and Christmas are legal holidays in all cantons (Federal Office of Justice).[^54] The list below follows the official cantonal pages for Zurich, Geneva and Vaud; Ticino has its own list (likely).

Zurich has nine statutory holidays, and Berchtoldstag and Sechseläuten are not among them.[^55] Geneva and Vaud publish their own lists.[^56][^57]

Social security: what you pay and what you get

Your employer withholds your share of payroll contributions from your salary.

Pension thresholds rise on 1 January 2027 to CHF 23,040, 26,880 and 92,160.[^63]

Unemployment insurance. To claim ALV benefits you need at least 12 months of contributions in the two-year framework period. From 1 January 2026 the full daily allowance is 80% of insured earnings plus a family supplement, and some groups receive 70% (AVIG Art. 13, 22).[^59] Register with the RAV on or before the first day you claim.[^41] Whether your permit affects entitlement is not set out in the sources we read, so ask the RAV before relying on it.

Maternity and other-parent leave. The EO pays 80% of earnings up to CHF 220 a day (about USD 268) during the 14 weeks of maternity leave. Other-parent leave is 2 weeks.[^64]

13th AHV pension. It is first paid in December 2026 (up to CHF 2,520 a year for a single person). A VAT rise of 0.4 percentage points to finance it goes to a vote on 29 November 2026.[^65]

Leaving Switzerland. Nationals of countries without a social security agreement can apply for an interest-free refund of AHV contributions after leaving for good if they paid for at least one full year.[^66] Japan has an agreement, so as we read it, Japanese workers are outside this refund route and use the agreement's rules instead (see above).[^47]

Taxes on employees

Switzerland taxes employment income at three levels: the Confederation (direct federal tax), the canton and the commune. Rates differ strongly by canton and commune, so use your cantonal tax office for your figures.

• Federal tax. The 2026 tariff reaches a top rate of 11.5% from taxable income of CHF 794,000. On a taxable income (after deductions) of CHF 100,000, a single person pays CHF 2,684.35 (about USD 3,274).[^67]
• Cantonal and communal income tax. This is the closest equivalent to Japan's resident tax (住民税), but it is the main income tax, not a small add-on, and it is set by the canton and the commune. Church tax is cantonal; you can stop it by leaving the church.
• Source tax (Quellensteuer / impôt à la source). Foreign employees without a C permit are taxed at source on their salary (DBG Art. 83); spouses of Swiss citizens or C permit holders are exempt (Art. 83 para. 2).[^67] If your gross employment income reaches CHF 120,000 in a tax year (about USD 146,359), ordinary assessment becomes mandatory. You may also request ordinary assessment by 31 March of the following year.[^68]
• Cross-border workers, France. Under the 1983 agreement with eight cantons (BE, BS, BL, JU, NE, SO, VD, VS), qualifying frontaliers are taxed only in France, and the canton receives 4.5% of the gross wage sum from France. Geneva instead taxes at source and pays France 3.5% of the gross wage sum (reported).[^69][^70]
• Cross-border workers, Italy. The new agreement entered into force on 17 July 2023 and has applied since 1 January 2024. New frontier workers are taxed in Switzerland on 80% of the normal source tax, and Italy taxes too and credits the Swiss tax (law-firm summaries, likely). We did not verify the German rules, so ask your cantonal tax office.
• VAT. The standard rate is 8.1%, the reduced rate 2.6% and the special accommodation rate 3.8% (MWSTG Art. 25).[^71]
• Japan treaty. See the Japanese nationals section: the 1971 convention as amended by the 2010 and 2021 protocols.[^48]

What this means for a job seeker: compare offers by net pay after the source tax or ordinary tax in the canton where you will live, not by the gross figure.

Job-application scams in Switzerland

The Federal Office for Cybersecurity (BACS / OFCS, formerly the National Cyber Security Centre, NCSC) warns about fake job offers that reach people through messenger apps. They offer simple paid tasks such as rating products or testing apps, then lead to a copycat platform. Advance payments of EUR 300 to 1,000 were documented.[^72] A related pattern is the money mule (Finanzagent): you are asked to receive and forward funds, which can amount to money laundering under Art. 305bis of the Criminal Code.[^73]

• Never pay for "permit processing", equipment, training or onboarding before a signed contract.
• Report suspicious offers at report.ncsc.admin.ch.[^72]

Agency fees. Private placement agencies are regulated by the Employment Services Act (AVG). An agency may charge a job seeker a registration fee of at most CHF 45 (about USD 55) and a commission of at most 5% of the first gross annual salary, only after a contract is concluded (AVG Art. 9; fee ordinance SR 823.113). Temp-staffing agencies may not charge workers at all. Domestic placement needs a cantonal licence; placement from or to abroad also needs a SECO licence.[^74] Any fee before a contract, and any "work permit fee", is a red flag.

Final checks before you apply

• [ ] The dossier has a cover letter, CV, work certificates and diplomas, in the order and format the advert asks for.
• [ ] The CV is newest first, with no unexplained gaps and no more than three pages.
• [ ] Language levels are honest, and the CV uses the advert's language.
• [ ] The permit line is short and true, or absent.
• [ ] I know what the canton or city minimum wage and any GAV say for the job.
• [ ] I know whether my permit needs a quota place.
• [ ] No one has asked me for a fee before a signed contract.

See also our ATS-friendly CV guide for file and layout checks.

How to use AIResume

Keep one master CV in AIResume and create a version for each advert with our ATS-friendly CV guide, and read CV vs resume for international applications if you also apply outside Switzerland. Save the exact version and date you send.

Related AIResume guides

• Job boards in Switzerland
• France CV format
• UK CV format guide
• How to write an ATS-friendly CV
• CV vs resume for international applications

Sources

[^1]: World Bank, World Development Indicators: Switzerland (accessed 23 October 2026)

[^2]: FSO, permanent resident population on 31 December 2025 (release of 20 August 2026)

[^3]: SECO, arbeit.swiss, Bewerbungstipps (application tips)

[^4]: Swiss National Bank, current exchange rates (22 October 2026)

[^5]: Code of Obligations (CO, SR 220), Art. 328b, 330a, 362, English text

[^6]: Foreign Nationals and Integration Act (AIG, SR 142.20), version of 12 June 2026; German text

[^7]: FDPIC, Verschiedene Phasen des Arbeitsverhältnisses; FDPIC, data processing by the employer (English)

[^8]: ch.ch, Strafregisterauszug

[^9]: Federal Act on Data Protection (SR 235.1)

[^10]: Gender Equality Act (GlG, SR 151.1); Federal Equality Bureau

[^11]: SDBB / berufsberatung.ch, Lebenslauf erstellen (apprenticeship applicants)

[^12]: Federal jobs portal, Datenschutzerklärung; stelle.admin.ch

[^13]: Agreement on the free movement of persons (FZA, SR 0.142.112.681)

[^14]: Ordinance on Admission, Residence and Gainful Activity (VZAE, SR 142.201), Art. 38, 58, 71a and Annex 1

[^15]: swissinfo, cross-border commuters Q2 2026 (press report of FSO data)

[^16]: recognition.swiss; SERI, FAQ Anerkennungsverfahren

[^17]: swissuniversities, Swiss ENIC evaluation of foreign diplomas

[^18]: BAG, Medizinalberufe; BAG, foreign diplomas in medical and psychology professions

[^19]: Swiss Red Cross, recognition of foreign diplomas

[^20]: SERI, vocational and professional education and training; SERI, professional education

[^21]: FSO, Swiss Earnings Structure Survey 2024, first results (25 November 2025)

[^22]: FSO, Salarium

[^23]: Federal Chancellery, vote of 18 May 2014; the 76% figure is from press reports (swissinfo)

[^24]: Canton of Geneva, salaire minimum 2026

[^25]: City of Zurich, Mindestlohn

[^26]: SRF, Luzern minimum wage vote (press, 27 September 2026): srf.ch

[^27]: Canton of Basel-Stadt, Mindestlohn

[^28]: Canton of Jura, salaires minimaux

[^29]: Neuchâtel (cantonal 2026 memento) and Ticino figures are from search snippets of the cantonal pages, which did not load from our machine, and from press reports (RSI, laRegione); treat them as likely and confirm with the canton

[^30]: Swiss Parliament, Curia Vista, business 24.096 (renders only in a browser); referendum status from press reports

[^31]: L-GAV, Einlageblatt Art. 10 and 11, 2026

[^32]: Swissstaffing, GAV Personalverleih 2026

[^33]: SECO, unemployment at the end of September 2026 (6 October 2026)

[^34]: FSO, ILO labour market indicators Q2 2026 (copy of the release of 18 August 2026)

[^35]: SEM, foreign nationals statistics (30 September 2026)

[^36]: SEM, L permit for EU/EFTA nationals

[^37]: SEM, C permit for EU/EFTA nationals

[^38]: SEM, residence of third-country nationals

[^39]: Federal Council fact sheet on 2024 quota use (30 September 2024)

[^40]: arbeit.swiss, Stellenmeldepflicht ab 2026; arbeit.swiss, Stellenmeldepflicht FAQ

[^41]: arbeit.swiss, signing on and registration; Job-Room

[^42]: SRF, vote of 14 June 2026 (press)

[^43]: FDFA, Bilaterals III signature (2 March 2026)

[^44]: Swiss Parliament, press release of 16 October 2026; Swissmem, autumn session 2026 review

[^45]: MOFA Japan, overseas Japanese nationals survey (1 October 2025)

[^46]: MOFA Japan, working holiday partners (as of 1 April 2026)

[^47]: BSV, Japan-Switzerland social security agreement leaflet

[^48]: Japan Ministry of Finance, Japan-Switzerland tax convention (consolidated)

[^49]: Labour Act (ArG, SR 822.11), Art. 9, 12, 13, 15a, 20a

[^50]: Code of Obligations (CO), German text in force on 1 October 2026

[^51]: Gender Equality Act (GlG, SR 151.1), German text

[^52]: Civil Procedure Code (ZPO), Art. 113, 114

[^53]: Federal Constitution, Art. 110 para. 3

[^54]: Federal Office of Justice, cantonal holidays (state 1 January 2011)

[^55]: Canton of Zurich, Feiertage

[^56]: Canton of Geneva, jours fériés officiels

[^57]: Canton of Vaud, jours fériés 2026

[^58]: AHV/IV information sheet 2.01, contributions (state 1 January 2026)

[^59]: Unemployment Insurance Act (AVIG, SR 837.0); Accident Insurance Ordinance (UVV), Art. 22

[^60]: Occupational Pensions Act (BVG, SR 831.40); Ordinance BVV2

[^61]: Accident Insurance Act (UVG, SR 832.20), Art. 91; UVV, Art. 13

[^62]: BAG, health insurance premiums 2026 (23 September 2025); Health Insurance Act (KVG), Art. 3

[^63]: Ordinance BVV2, amendment of 2 October 2026

[^64]: AHV/IV information sheet 6.02, maternity and other-parent allowance

[^65]: BSV, 13th AHV pension and vote of 29 November 2026

[^66]: AHV/IV information sheet 10.03, refund of contributions

[^67]: Direct Federal Tax Act (DBG, SR 642.11), Art. 36 and 83

[^68]: Federal Council advance print of the source tax ordinance, Art. 9 (CHF 120,000 threshold)

[^69]: Canton of Valais, notice on the France agreement

[^70]: Geneva Grand Council, written answer on the France compensation

[^71]: VAT Act (MWSTG, SR 641.20), Art. 25

[^72]: BACS, fraudulent job offers; BACS weekly report; reporting form

[^73]: BACS, Finanzagenten; Swiss Crime Prevention, money mules

[^74]: Employment Services Act (AVG, SR 823.11); fee ordinance (GebV-AVG, SR 823.113); SECO leaflet on private placement