Social Insurances: Contributions and Benefits 2026
From 1 January 2026, several changes will come into force in the Swiss social insurance system. In the following article, you will find an overview of the relevant changes to AHV contributions in 2026 and to other social insurance contributions in Switzerland.
Social Insurance 2026: Key Changes at a Glance
In 2026, several important changes will come into force in the Swiss social insurance system. Below is an overview of the key developments:
- Introduction of the 13th AHV old-age pension: In 2026, a 13th AHV payment will be made to pensioners for the first time. This additional payment will be paid together with the December pension.
- Retroactive pillar 3a contributions: From 2026 onwards, retroactive contributions for the year 2025 can be made for the first time.
- Further improvements in the 1st pillar: From 2026, AHV contribution obligations will be extended for short-term employees in selected sectors (including culture and media).
- BVG benefits adjusted: Survivors’ and disability benefits in occupational pension schemes will be adjusted for inflation (approx. +2.7%).
1st Pillar: AHV, IV, EO Contributions Switzerland 2026
In 2026, the 13th AHV old-age pension will be paid for the first time. This will take place together with the December pension payment. In addition, contribution obligations in the culture and media sectors will be expanded.
The reference age for women will continue to increase gradually in order to align it with the reference age for men. In 2026, it will be 64.5 years. All other AHV/IV/EO contribution rates will remain stable at 10.6% in 2026.
| 1st Pillar – AHV/IV/EO – Contributions for Employees | Valid from 2026 |
| Contribution obligation: from 1 January following completion of the 17th year of age | |
| AHV | 8.70% |
| IV | 1.40% |
| EO | 0.50% |
| Total based on AHV gross salary (excluding family allowances); contributions are split equally between employer and employee | 10.60% |
| 1st Pillar – AHV/IV/EO – Contributions for the Self-Employed | ||
| Maximum rate | 10.00% | |
| Maximum rate applies from an annual income of | CHF | 60'500 |
| Lower threshold – per year | CHF | 10'100 |
| For income between CHF 10'100 and CHF 60'500, the declining contribution scale applies | ||
| Non-employed persons and individuals without substitute income pay the minimum annual contribution Contribution obligation: from 1 January following completion of the 20th year of age |
CHF | 530 |
2nd Pillar: Occupational Pension and Accident Insurance
Survivors’ and disability pensions under the mandatory occupational pension scheme will be adjusted for inflation in January 2026 at a rate of 2.7%. For pensions originating before 2022, adjustments will take place no earlier than 2027.
The BVG minimum interest rate will remain at 1.25% for BVG old-age pensions in 2026. Overall, there will be no widespread structural changes as of 2026.
| 2nd Pillar – Occupational Pension | ||
| Contribution obligation: from 1 January following completion of the 17th year of age for death and disability risks From 1 January following completion of the 24th year of age, old-age savings are also mandatory |
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| Entry salary per year | CHF | 22'680 |
| Minimum insured salary under BVG per year | CHF | 3'780 |
| Upper BVG threshold per year | CHF | 90'720 |
| Coordination deduction per year | CHF | 26'460 |
| Maximum insured salary under BVG per year | CHF | 64'260 |
| Statutory minimum interest rate | 1.25% | |
3rd Pillar: Changes to Private / Tied Pension Provision
From 2026, missed contributions to pillar 3a for the year 2025 can be made retroactively for the first time. The condition is that the contribution for the current year must be paid in full. Further details can be found in the article “Subsequent Pillar 3a Contributions and Higher Taxation of Pension Assets” (Article in German only).
The maximum amount for pillar 3a remains unchanged compared to the previous year at CHF 7'258 for employed persons affiliated with a pension fund and CHF 36'288 for self-employed persons without a pension fund (maximum 20% of net earned income).
| 3rd Pillar – Tied Pension Provision (Voluntary) | ||
| Employed persons with a 2nd pillar | CHF | 7'258 |
| Self-employed persons without a 2nd pillar (max. 20% of earned income) | CHF | 36'288 |
AHV, IV, EO, ALV and BVG – Social Insurance Contributions 2026 at a Glance
We have compiled the key figures on social insurance contributions and benefits for 2026 in a clear and concise factsheet.
Download Factsheet Social Insurances 2026
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