Switzerland AHV Calculator 2026
Calculate Swiss AHV/IV/EO social security contributions for 2026. AHV 8.7% + IV 1.4% + EO 0.5% = 10.6% total, split evenly 5.3%/5.3% between employee and employer. Self-employed pay 10.0% (degressive under CHF 60,500). Contributions are uncapped on earned income.
| AHV (old-age) 8.7% | — |
| IV (disability) 1.4% | — |
| EO (income compensation) 0.5% | — |
| ALV (unemployment) 2.2% | — |
| LAA (accident) estimate | — |
| Annual employee share | — |
| Annual employer share | — |
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).
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 May 2026.