Insurance
Each association has to determine which of the following insurance policies should be taken out: liability, property, event, accident and social insurance.
If third parties could be harmed by the association, a liability insurance is highly recommended. This insurance also fends off unjustified claims towards an association.
Further information on important aspects of this sub-topic can be found at the bottom of this page.
Question
We are a small sports club with a limited budget. Do we have to take out accident insurance for our coaches?
Answer
From 1 July 2024, the following will apply in Switzerland: clubs will no longer have to take out accident insurance for athletes or coaches if their annual income is less than two thirds of the minimum amount of the full annual AHV retirement pension. This corresponds to a gross salary of CHF 9,800 in 2024. Any accident is then covered by the non-occupational accident insurance of the main employer or by accident cover with the health insurance company.
However, this exemption only applies if no person in the aforementioned functions earns a higher income. As soon as the amount of CHF 9,800 is exceeded by one person, all persons who work in the designated activities must be insured. Nothing will change for all other employees (service staff, cleaning staff, etc.). In any case, they are subject to compulsory insurance in accordance with the Federal Law on Accident Insurance (UVG). This means that these employees must be insured against accidents if they earn more than CHF 2,300 per year.
It is important to determine which of the following insurance policies should be taken out for which associations: liability, property, event, accident and social insurances. If third parties could be harmed by the association, a liability insurance is highly recommended. The insurance also fends off unjustified claims towards an association.
In order to avoid the unwelcome payment of damages, the association should take out liability insurance in accordance with the association’s field of activity and the risk implied. Some insurance companies offer special conditions for associations.
If an association has an administrative office or conducts a business or employs staff, it qualifies as an employer. The committee is taking on the role of employer. It is responsible for compliance with the applicable provisions of the labour law and the social insurance law. The personnel management is either responsibility of the human resources department or is performed by the management or the administrative office. The committee remains responsible for the personnel management concept and the management and supervision of the executive staff.
If an association plays the role of employer (i.e. it has paid employees), it needs to pay social security contributions (old-age and survivors’ insurance, disability insurance, unemployment insurance, occupational old-age, survivors’ and disability benefit plans as well as accident insurance) for the employees. If it fails to do so, the committee can be held accountable and, in the worst case, be obliged to pay, provided the association’s assets do not cover the liabilities and the committee is at fault.
