All employees receive a family allowance per child. The following payments are made in the canton of Grisons (as of January 2016):
The family allowance is paid to the parent who brings in the higher income to the household.
In all cantons people who are unemployed are also entitled to a family allowance. In the canton of Grisons the taxable income must not exceed CHF 42,300 (as of January 2016). It is meant to help marginal employees, or students who have a small supplementary income, for example.
Self-employed people who are registered with the Compensation Office and who earn a minimum income of CHF 7,050 per year (as of January 2016) are also entitled to a family allowance.
Employees are generally paid the family allowance by their employer as part of their wages. The canton of Grisons social security department pays the family allowance to people who are unemployed or self-employed.