Switzerland AHV Calculator 2026

Switzerland's first-pillar social security (AHV/IV/EO) is mandatory for everyone living or working in the country. The combined 2026 contribution rate is 10.6% of gross earnings (uncapped) split evenly between employee and employer for salaried workers. Self-employed pay 10.0% with a degressive scale for low incomes.

How AHV, IV and EO Contributions Work

AHV (Alters- und Hinterlassenenversicherung) is the old-age and survivors pension at 8.7%. IV (Invalidenversicherung) is disability insurance at 1.4%. EO (Erwerbsersatzordnung) is the income compensation scheme covering military service and maternity at 0.5%. Combined = 10.6%. Employees pay 5.3%, employers match 5.3%. Self-employed pay 10.0% directly, with reduced rates below CHF 60,500 income.

Unemployment ALV and Accident LAA

Salaried employees also contribute to ALV (Arbeitslosenversicherung) at 2.2% (1.1% employee + 1.1% employer) up to a 2026 ceiling of CHF 148,200. Above that ceiling a 1% solidarity contribution applies. LAA (occupational + non-occupational accident insurance) is paid by the employer for work-related risk and by the employee for non-occupational risk — typical combined rate 1.0%–2.5%.

Self-Employed Special Rules

Self-employed workers pay AHV/IV/EO at 10.0% with a degressive scale: income below CHF 60,500 qualifies for a reduced rate (down to 5.371%). Self-employed are NOT subject to ALV and are not covered by unemployment insurance. Voluntary 2nd pillar (BVG/LPP) and 3a are common to fill the gap. Annual filing is via the cantonal Ausgleichskasse (compensation office).

The 13th AHV Pension — First Paid in December 2026

2026 is the year the 13th AHV pension finally arrives. Approved by referendum in March 2024, it pays every recipient of an old-age pension one additional pension in December 2026, on top of the twelve monthly payments — so a single pensioner on the CHF 2,520 maximum receives roughly CHF 2,520 extra that month. Two details catch people out. First, it goes only to old-age pensioners; recipients of a disability (IV) pension are not included. Second, the 150% married-couple cap is not waived: a couple's regular pensions are capped at CHF 3,780 a month first, and the 13th payment is then computed from those already-reduced amounts, so it does not restore what the cap removed. The extra pension does not change your contribution rate — employees still pay 5.3% of gross earnings toward AHV/IV/EO — but it does change retirement-income planning for anyone modelling their first pillar. Details are published by the Federal Social Insurance Office (BSV/OFAS).

What a Swiss Payslip Deducts on Top: BVG/LPP and Income Tax

AHV/IV/EO is only the first pillar. The deduction most people are actually surprised by is the second pillar — the occupational pension (BVG in German, LPP in French), which is mandatory once you earn above the entry threshold. It is not charged on your whole salary but on your coordinated salary: gross pay minus a coordination deduction, because the first pillar already covers that slice. For 2026 the statutory figures follow the maximum AHV pension of CHF 30,240 a year — entry threshold CHF 22,680, coordination deduction CHF 26,460, upper limit CHF 90,720, giving a maximum coordinated salary of CHF 64,260.

The minimum retirement credit on that coordinated salary rises with age: 7% from 25–34, 10% from 35–44, 15% from 45–54, and 18% from 55 to retirement, with your employer legally required to fund at least half. Many pension funds pay more than the statutory minimum. On top of that comes income tax — federal, cantonal and communal — which is the largest single variable in Swiss net pay: the same salary can differ by thousands of francs a year between Zug and Geneva, and foreign residents without a C permit are usually taxed at source (Quellensteuer). This calculator deliberately covers the first pillar only, because BVG depends on your specific pension fund's plan and tax depends on your commune. Statutory BVG limits are published by the Federal Social Insurance Office, with a plain-language overview on the federal portal ch.ch. Last reviewed 21 August 2026.

2026 Limits and Sources

The minimum AHV contribution for non-working residents in 2026 is CHF 530/year. Maximum AHV pension at full contribution history: CHF 2,520/month single, CHF 3,780 couple cap. AHV/IV/EO is uncapped on earned income — high earners pay 10.6% on every franc with no ceiling. Sources: Federal Social Insurance Office (BSV/OFAS), AHV/IV info portal ahv-iv.ch. Last updated August 2026.