EO – Income Compensation Regulations (including Maternity Allowance)


The income compensation regulations (EO) were introduced in 1953 and are compulsory. Since 1 July 2005 the EO has also been financing the maternity allowances.


The income compensation regulations govern the payments made to persons doing public service in the military service, civilian service and civil defence service as well as maternity allowances.


Employees pay a monthly contribution of 0.225% of their gross salary (total 5.275% for AHV, IV and EO). Employers pay the same amount to the EO. Self-employed individuals must pay a monthly EO contribution of 0.45% of their taxable income (total 9.95% for AHV, IV and EO). The contributions of persons who are not gainfully employed are based on their assets.


The rates for military, civilian and civil defence service are provided in our «Income compensation regulations EO (Rates)» information sheet.

The statutory allowance during maternity leave is 80% of the average income earned by the mother immediately before the birth of her child, to a maximum of CHF 196.– per day. The entitlement begins on the day the child is born and ends, at the latest, after 98 days. The Canton of Geneva provides additional benefits for mothers.

More information

Details can be found in our Guidelines as well as in our «Income compensation regulations EO (Rates)» and «Maternity allowance» information sheets.