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Art. 6 – Exception for small and medium-sized undertakings

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Art. 6

Exception for small and medium-sized undertakings

(Art. 964j para. 3 CO)

1

Small and medium-sized undertakings are not required to check whether there are reasonable grounds to suspect child labour and are exempt from the due diligence and reporting obligations.

2

Small and medium-sized undertakings are undertakings which, together with the domestic and foreign undertakings that they control, fall below two of the following amounts in two successive business years:

a.

a balance sheet total of CHF 20 million;

b.

sales revenue of CHF 40 million;

c.

250 full-time equivalent positions on average for the year.

Legal act context
SR 221.433 · DDTrO · Ordinance · Ordinance of 3 December 2021 on Due Diligence and Transparency in relation to Minerals and Metals from Conflict-Affected Areas and Child Labour (DDTrO)
Structure path
Section 3 Scope of Application of Due Diligence and Reporting Obligations in relation to Child Labour
Language
English (en)
Data status
2024-01-01

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