Key figures social security 2023
(state 01.01.2023)
|
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 14’700 |
|
Max. annual pension |
CHF 29’400 |
|
|
|
|
Accident insurance according to UVG |
|
|
Max. insured salary |
CHF 148’200 |
|
Occupational pension provision |
|
|
Entry threshold |
CHF 22’050 |
|
BVG-Salary ceiling |
CHF 88’200 |
|
BVG coordination offset |
CHF 25’725 |
|
Max. coordinated BVG salary |
CHF 62’475 |
|
Min. coordinated BVG salary |
CHF 3’675 |
|
Max. applicable BVG salary |
CHF 882’000 |
|
Manadatory retirement savings acc. to BVG |
1% |
|
Tied pension provision |
|
|
3a - with pension fund affiliation |
CHF 7’056 |
|
3a - Self-employed persons without pension fund affiliation |
CHF 35’280 |
Adrian Wernli
Managing Director Occupational Benefits Plans Pension Foundation physioswiss