Understanding tariffs – securing your practice
What the new physiotherapy tariff means for your practice
From session flat rates to time-based billing in 5-minute units
The billing of physiotherapy services in Switzerland is undergoing major change. In accident, military and disability insurance (UV/MV/IV), the time-based tariff 311 has applied since 1 July 2025. In compulsory health insurance (KVG), physioswiss, H+ and prio.swiss submitted a new tariff structure to the Federal Council for approval on 2 April 2026. It is due to come into force on 1 January 2027.
For practice owners, this changes far more than a tariff code: documentation, scheduling, billing software, key figures and team communication all need to be aligned with the new logic. Physio Concepts supports you – independently, practically and from the perspective of an entrepreneur who runs a physiotherapy practice himself.
Tariff check for your practice
We analyse your billing and service data and show how the new tariff structure may affect revenue, utilisation and processes.
Processes & documentation
Adapting treatment documentation, appointment schedules and billing processes to billing in 5-minute units.
Key figures & controlling
Setting up simple tariff controlling so that you can identify changes in tax point value, factor and service mix early on.
Keeping an eye on tariff policy
Well prepared for the 2027 tariff change
The new KVG tariff structure is controversial – between more transparency and feared extra workload. One thing is clear: practices that prepare early stay in control of their finances. We follow developments continuously and translate them into clear recommendations for your business.
Physiotherapy tariff Switzerland: the current situation
As of October 2026. Tariff developments are ongoing – we update this overview regularly.
KVG: new tariff structure for basic health insurance
Today, physiotherapists bill basic health insurance according to the 2018 tariff structure – essentially with flat rates per session. The new tariff structure submitted in April 2026 by physioswiss, the hospital association H+ and the insurers’ association prio.swiss is based on a fee-for-service tariff with a time component:
- billing in 5-minute units instead of a flat rate per session
- separate positions for services provided in the patient’s absence, such as reports or consultations with doctors
- new services covered, e.g. robot-assisted therapy and fall prevention
- introduction must be cost-neutral, as required by the federal government
- planned entry into force on 1 January 2027, subject to approval by the Federal Council
Accident, military and disability insurance: tariff 311
Since 1 July 2025, the time-based tariff 311 has applied to accident, military and disability insurance. As a result of the agreed cost monitoring, the tariff has been billed with an external factor of 0.94 since 1 October 2026 – a 6 per cent reduction in the tariff level. The tariff structure itself remains unchanged.
Tax point value: negotiated separately
The tax point value determines how much a service is worth in Swiss francs. It is negotiated independently of the tariff structure between providers and insurer groups or – if no agreement is reached – set in cantonal procedures. For your practice, this means that structure, factor and tax point value must be considered together.
What practices should do now
- Build a data basis: analyse treatment duration, service mix and the share of administrative services per therapist.
- Adapt processes: align appointment schedules, documentation templates and reporting with minute-accurate recording.
- Check your software: clarify when your billing system will support the new structure and how transitional cases will be billed.
- Train your team: involve therapists and administration early – correct recording determines your income.
- Define key figures: compare revenue per hour, utilisation and service mix before and after the change.
Frequently asked questions about the physiotherapy tariff
When will the new physiotherapy tariff apply under the KVG?
It is planned for 1 January 2027, provided the Federal Council approves the submitted tariff structure.
What changes in billing?
Instead of fixed session flat rates, the treatment time actually provided is billed in 5-minute units. There are also positions for services provided without the patient present.
Will practices earn more or less under the new tariff?
Overall, the introduction must be cost-neutral. For an individual practice, the effect depends heavily on the service mix, treatment duration and tax point value – which is exactly what an individual tariff check shows.
Does tariff 311 also apply to patients covered by health insurance?
No. Tariff 311 applies to services billed to accident, military and disability insurance. For basic health insurance (KVG), the existing tariff continues to apply until the new structure is introduced.
How does Physio Concepts support the tariff change?
With data analysis and a tariff check, adapting processes and documentation, support with software changes, team training and simple tariff controlling. Contact us for a no-obligation initial consultation.
