Summer jobs in Geneva: pay changes for SMEs

Since 8 April 2026, a Geneva SME can hire a student for a summer job at a reduced minimum wage: 18.44 CHF gross per hour, which is 75% of the ordinary minimum wage set at 24.59 CHF. The amendment, accepted by Geneva voters on 8 March 2026 with 61.15% in favour, targets occasional activities carried out during school or university holidays.

For employers, the measure provides a welcome margin of manoeuvre during periods of high seasonal activity. But it is not a blank cheque. The reduced rate only applies if legal conditions are met: student enrolled in a recognised educational institution, activity during holidays and a limit of 60 days per calendar year. For HR services, accountants and fiduciaries, the challenge is therefore less about retaining a new amount than securing the entire chain: contract, evidence, payroll and tracking of days.

A reduced rate, but only for a real summer job

Geneva is one of the cantons that have established a cantonal minimum wage. It was introduced on 1 November 2020 following a popular vote and is re-evaluated each year according to the consumer price index. Since 1 January 2026, the ordinary Geneva minimum wage has been 24.59 CHF gross per hour.

The new exemption does not remove this framework. It creates a targeted exception in the law on labour inspection and relations, the LIRT. The Geneva Grand Council adopted the amendment on 30 October 2025, before the people validated it at the polls. In concrete terms, the minimum wage applicable to student summer jobs now corresponds to 75% of the ordinary minimum. With the 2026 amount, this gives 18.44 CHF gross per hour.

The important word here is "exemption". An exemption is not a new general rule for young people, nor a flexible category that could be applied to any temporary engagement. It is based on specific criteria. The activity must be occasional, take place during school or university holidays, and concern a student enrolled in a recognised educational institution. The maximum duration is 60 days per calendar year.

For a company, this means that a simple job title or a mention of "summer job" on a contract is not enough. It must be possible to demonstrate that the situation genuinely falls within the scope provided by the law. If the engagement does not meet these conditions, the ordinary minimum wage remains the reference to be checked.

Pay decreases, administration does not disappear

The reduction in the hourly rate can lighten the direct cost of temporary reinforcement. For an SME that hesitated to hire students during the summer, the gap between 24.59 CHF and 18.44 CHF can make the operation more feasible, especially if the need is for tasks limited in time: administrative assistance, sales support, light handling, reinforcement in a service or occasional replacement during holidays.

But the reduction of the minimum wage does not turn these jobs into informal services. A summer job remains an employment relationship. It must be documented, paid correctly and integrated into the usual payroll processes. The employer must notably clarify in writing the period of activity, the gross hourly rate, the function, the planned working time and the terms of remuneration. This formalisation protects both parties and facilitates internal control.

For payroll accounting, the right reflex is to treat these engagements as a particular category, without removing them from the ordinary system. The payslip must remain readable. The reduced rate must be identifiable. The days worked must be reliably tracked so as not to exceed the limit of 60 days per calendar year. A fiduciary managing several Geneva clients will benefit from providing a specific label in the payroll files, to avoid a student hired in summer being confused with a temporary auxiliary not covered by the exemption.

The issue of social charges and insurance should not be treated lightly. The measure concerns the level of the minimum wage, not all the obligations related to employment. Depending on the specific situation, the age of the person, the duration, the remuneration and the applicable rules, checks remain necessary. The point to remember for a manager is simple: the hourly rate can be reduced, but the HR and payroll process must remain professional.

Three documents to keep before the first salary

The new rule will probably play out in practical details. During an inspection, the employer will need to be able to explain why they applied 18.44 CHF and not 24.59 CHF. Prudence therefore dictates creating a mini-file for each student engagement.

The first element is proof of enrolment in a recognised educational institution. The company should not be content with an oral declaration. A certificate or equivalent document, kept in the personnel file, allows the student status to be justified at the time of engagement.

The second element is the calendar. The exemption targets school or university holidays. The employer must therefore ensure that the contract dates correspond to this period. In a small structure, this may seem obvious when the student comes to "lend a hand in July". But in case of extension, recall during the year or fragmented planning, the risk of error increases.

The third element is the day counter. The limit of 60 days per calendar year requires precise tracking. An SME that re-engages the same student several times must add up the periods concerned. If several managers plan the schedules, it is important to avoid an HR service or a fiduciary discovering too late that the threshold has been exceeded. A simple tracking table, attached to the payroll file, may suffice if the organisation remains rigorous.

In companies using payroll software, it may be useful to create a specific code or category. The objective is not only to calculate the correct salary; it is also to keep an exploitable record. Configuration errors are common when particular cases appear in the middle of the holiday period, at the very time when administrative teams often operate with reduced staff.

A political debate that heralds sensitive controls

The measure was supported by the Council of State, the parliamentary majority and employer circles. Their main argument: the full minimum wage would have made summer jobs too costly and contributed to reducing offers intended for students. Opponents, notably left-wing parties and unions, on the contrary, warned of a risk of precariousness and wage dumping.

For companies, this political context is not insignificant. A contested rule is often closely observed. Employers applying the exemption should expect its use to be scrutinised, particularly if student positions replace usual auxiliary jobs or if the notion of occasional activity becomes blurred. The boundary to be respected is that of the purpose: to facilitate genuine summer jobs, not to create a sub-category of cheaper labour to cover permanent needs.

The risk is not only financial. Poor application can lead to salary corrections, discussions with the competent authorities and damage to the company's reputation. For a local SME, often visible in its employment area, the subject also touches on the employer's image. Recruiting students can be an excellent gateway to future collaborators, provided the experience is properly framed and perceived as fair.

The fiduciary has a watchdog role here. It can help its clients distinguish admissible cases, adapt contract models, verify documents before payroll and flag situations that deserve closer examination. It can also remind that a minimum rate does not prevent paying more if the company wishes to remain attractive, recognise particular responsibilities or align with its internal salary policy.

An opportunity to handle with method

The Geneva exemption gives employers flexibility, but it requires clean execution. Before announcing summer jobs at 18.44 CHF, an SME should define the positions concerned, check that the dates coincide with the holidays, request the necessary supporting documents and organise the tracking of the 60 days. The decision must also be consistent with the company's other salary practices, especially when a student works alongside auxiliary collaborators subject to the ordinary minimum wage.

It would be risky to consider this development as a simple automatic saving. The potential gain exists, but it materialises only if the conditions are met and if the payroll is correctly configured. Conversely, an incomplete file or too broad an application can cost more than expected, in administrative corrections and management time.

The Geneva vote thus marks an important adjustment in the summer labour market. For students, it can multiply opportunities to enter the company. For SMEs, it can facilitate the organisation of the season. For fiduciaries, it adds one more case where the right salary is not only a matter of amount, but of legal qualification and proof. As often in salary matters, security is played out before the first payslip.