Changes for the employer on January 1, 2026
Several provisions of Swiss law come into force at the beginning of the year. Our partner CJE, Avocats, Conseillers d’Entreprises, takes a look at what’s coming in 2026.
📌Rappel: The obligation to advertise requires employers to advertise vacancies in certain professions with high unemployment rates with regional employment offices (ORP) before publishing them elsewhere. This measure is designed to encourage the employment of registered jobseekers.
The list of occupations subject to compulsory registration is updated in the last quarter of each year, and applies from January 1 to December 31 of the following year. The only criterion that determines whether an occupation is subject to compulsory registration is its unemployment rate: if the rate is at least 5%, the occupation is subject to compulsory registration.
Unemployment rates are calculated for the whole of Switzerland on the basis of the average over twelve months in the types of occupation determined according to the Swiss nomenclature of occupations CH-ISCO-19 of the Federal Statistical Office (FSO).
Increase compared to 2025: Whereas around 6.5% of the workforce was subject to compulsory registration in 2025, 10.8% of the workforce in 2026 will be in occupations subject to compulsory registration.
All sectors subject to 2025 remain so in 2026.
In 2026, the occupation subject to compulsory registration and accounting for the largest number of active workers will once again be construction labourers, with 88,187 active workers.
Return in 2026 to the type of profession subject to compulsory registration:
- Maintenance jobs in offices, hotels and other establishments had an unemployment rate of 5.3%, despite the fact that they were no longer subject to compulsory registration from 2023 onwards.
- The rate for cooks was 5.3%, despite the fact that they were no longer subject to compulsory advertising as of 2022.
Occupations with the highest unemployment rates :
- 13.5%: elementary occupations with no particular indication
- 13.5%: labourers in market gardening and arboriculture
- 12.2%: call center employees, telephone operators – switchboard operators
- 11.3%: actors
- 10.4%: Reinforced concrete builders, masons and similar occupations
- 10%: plasterers, drywall builders
The Swiss Federal Court has ruled (ATF 148 II 203) that Services rental companies which place employees to assist a person 24 hours a day are subject to the LTr and do not benefit from the exemption for the occupation of a worker by a “private household” within the meaning of art. 2 para. 1 let. g LTr. The exclusion from the scope of application of the LTr is therefore not valid for temporary employment agencies.
Ordinance 2 of the Labor Law (OLT 2) has been amended by the introduction of new rules applicable in particular to workers employed by companies providing home economics services, assistance and support in everyday activities to a private household, and who live in the household of the person assisted, as well as to the companies employing them.
In particular:
- Employers exempted from night and Sunday work permit requirements
- Overtime may be worked on Sundays and must be compensated by leave of the same duration within 26 weeks.
- A minimum of 12 Sundays off per year must be granted
- During the week in which the person in charge of assistance works on Sunday or the following week, a weekly rest period of 36 consecutive hours must be granted immediately following the rest period.
- The half-day of weekly leave can be granted cumulatively for a maximum period of 8 weeks.
AHV – Harmonization of the reference age for men and women
The increase in the retirement age for women, from 64 to 65, effectively took effect on January 1, 2025, in annual three-month increments, reaching harmonization in 2028.
The reference age for women is raised as follows:
- 2026, women born in 1962, reference age: 64 years and 6 months
- 2027, women born in 1963, reference age: 64 years and 9 months
- 2028, women born in 1964, reference age: 65
BVG – Reference age
The reference age for occupational benefits is set at the same rate as for AHV.
By the end of September 2025, the cantons had used around 52% of the quotas for workers from third countries (L and B permits), and 38% of those reserved for service providers from the EU or EFTA (L and B permits). As in the past, the maximum numbers applicable to workers from the UK were only marginally used (17% at the end of September for L and B permits).
The Federal Council has decided to maintain the quotas for workers from third countries and for Services providers from European Union (EU) and European Free Trade Association (EFTA) member states unchanged in 2026. The special quota for workers from the UK has also been extended. In the medium term, it should be integrated into the regular quota.
Here are the 2026 quotas:
- Third countries: 8,500 units (4,500 B residence permits, 4,000 L short-term permits)
- Assets from the United Kingdom (UK): 3,500 units (2,100 B and 1,400 L)
The ceilings for Service providers from EU or EFTA countries whose assignment in Switzerland exceeds 90 or 120 days per year also remain unchanged:
- 3,000 authorizations L
- 500 B authorizations
In Switzerland, several cantons have introduced a legal minimum wage: Geneva, Neuchâtel, Jura, Basel-Stadt and Ticino.
Geneva
The minimum wage, which applies to all economic sectors, is indexed annually to the cost of living, based on the Geneva consumer price index. For 2026, it amounts to CHF 24.59 (+ 11 cts) per hour.
Employees in the agriculture and floriculture sectors have their own minimum gross hourly wage of CHF 18.07 (+ 8 cts) in 2026.
Neuchâtel
For the year 2026, the gross minimum wage will be CHF 21.35 per hour (+ 4 cts).
The minimum gross wage in the agriculture, viticulture and horticulture sectors is CHF 18.15 per hour (+ 3 cts).
The minimum wage may include the 13th wage, but does not include any vacation pay.
Exceptions are provided for in the law.
For changes relating to telecommuting for cross-border commuters, please refer to this article: Telecommuting for cross-border commuters: amendment comes into force
Conclusion
All in all, the entry into force of the 2026 provisions confirms a year of transition rather than a revolution in employer-employee relations. The new provisions are limited in scope, but touch on key areas such as the extension of professions subject to compulsory registration, the adaptation of the legal framework for home help services, the continued harmonization of the AVS/LPP reference age, and the renewal of permit quotas.
These adjustments require careful monitoring and ongoing adaptation of HR practices. Even if these changes don’t revolutionize the Swiss legal landscape, they are a reminder of how important it is for organizations to remain vigilant and proactive in the face of constantly evolving regulations.
This article was written by our partner CJE, Avocats, Conseillers d’Entreprises.