Key figures social security 2026
(state 01.01.2026)
Employer and employee social security contributions | |
AHV | 8.7% |
IV | 1.4% |
EO | 0.5% |
ALV | 2.2% |
Old-age and surviving dependent insurance | |
Min. annual pension | CHF 15’120 |
Max. annual pension | CHF 30’240 |
|
|
Accident insurance according to UVG | |
Max. insured salary | CHF 148’200 |
Occupational pension provision | |
Entry threshold | CHF 22’680 |
BVG-Salary ceiling | CHF 90’720 |
BVG coordination offset | CHF 26’460 |
Max. coordinated BVG salary | CHF 64’260 |
Min. coordinated BVG salary | CHF 3’780 |
Max. applicable BVG salary | CHF 907’200 |
Manadatory retirement savings acc. to BVG | 1.25% |
Tied pension provision | |
3a - with pension fund affiliation | CHF 7’258 |
3a - Self-employed persons without pension fund affiliation | CHF 36’288 |
Adrian Wernli
Managing Director Occupational Benefits Plans Pension Foundation physioswiss