Swiss Social Security Contribution Rates 2026
AHV takes 4.35% from your gross salary. ALV takes 1.1% up to CHF 148,200 per year. BVG depends on your age: 3.5% at 25, up to 9% over 55. On a CHF 8,000/month salary, total employee deductions reach CHF 1,050–1,200 before any income tax. Here are the exact legal rates and what each insurance covers.
- AHV/IV/EO (pension, disability, maternity): 4.35%: no salary ceiling
- ALV (unemployment): 1.1%: on salary up to CHF 148,200/year only
- UVG non-occupational (accident): ~1-2%: depends on your employer's insurer
- BVG (pension fund, 2nd pillar): 3.5-9% by age: see table below
- Total employee deduction: ~13-16% of gross before income tax
Complete 2026 contribution rate table: employee and employer shares
| Insurance | Employee | Employer | Total | Salary ceiling |
|---|---|---|---|---|
| AHV (old-age pension) | 4.35% | 4.35% | 8.7% | No ceiling |
| IV (disability) | 0.7% | 0.7% | 1.4% | No ceiling |
| EO (income replacement) | 0.25% | 0.25% | 0.5% | No ceiling |
| ALV (unemployment) | 1.1% | 1.1% | 2.2% | CHF 148,200/year |
| ALV solidarity (above ceiling) | 0% | 0.5% | 0.5% | Above CHF 148,200 |
| UVG occupational accident | 0% | ~0.5-3% | ~0.5-3% | CHF 148,200/year |
| UVG non-occupational accident | ~1-2% | 0% | ~1-2% | CHF 148,200/year |
| BVG (occupational pension) | 3.5-9% (by age) | 3.5-9%+ | 7-18%+ | CHF 88,200/year (coordinated) |
BVG contribution rates by age bracket (2026)
BVG rates are set by law for the minimum insured salary (CHF 25,725–88,200/year in 2026). Many employers voluntarily insure higher salaries and apply higher rates.
| Age bracket | Employee minimum rate | Employer minimum rate |
|---|---|---|
| 25-34 | 3.5% | 3.5% |
| 35-44 | 5.0% | 5.0% |
| 45-54 | 7.5% | 7.5% |
| 55-64/65 | 9.0% | 9.0% |
Note: employer must contribute at least as much as the employee. Many plans contribute 60-70% on the employer side: check your pension fund regulations (Vorsorgereglement/Règlement de prévoyance).
Contribution calculation by salary level
These figures show the employee-only deduction for three salary levels before income tax deduction:
| Gross monthly salary | AHV/IV/EO | ALV | UVG (non-occ) | BVG (age 35-44) | Total employee |
|---|---|---|---|---|---|
| CHF 5,000 | CHF 265 | CHF 55 | CHF 75 | CHF 180 | ~CHF 575 (11.5%) |
| CHF 8,000 | CHF 424 | CHF 88 | CHF 120 | CHF 295 | ~CHF 927 (11.6%) |
| CHF 12,000 | CHF 636 | CHF 132 | CHF 180 | CHF 450 | ~CHF 1,398 (11.7%) |
| CHF 20,000 | CHF 1,060 | CHF 136 (ceiling) | CHF 200 (ceiling) | CHF 736 (ceiling) | ~CHF 2,132 (10.7%) |
Cross-border workers and expats: what applies
EU/EFTA employees in Switzerland pay all Swiss contributions (AHV, ALV, UVG, BVG) from day one. Cross-border workers (Permit G) pay Swiss AHV, ALV and UVG, but keep their home country's health insurance (EU social security coordination: Reg. 883/2004). They build Swiss BVG capital and have Swiss ALV entitlement.
Third-country nationals: same obligations as EU/EFTA once employed in Switzerland. Quellensteuer (withholding tax) applies to non-Permit-C holders: deducted at source by the employer at a rate determined by canton, civil status and salary level.
Frequently Asked Questions
What is the maximum AHV pension in Switzerland in 2026?
Maximum AHV pension: CHF 2,520/month (individual, full 44 contribution years, 2026). Minimum: CHF 1,260/month. Couples: maximum CHF 3,780/month combined (150% of individual maximum). Your BVG pension adds on top: depends on accumulated capital and conversion rate (currently 6.8% for the mandatory portion).
Does a Swiss employer automatically deduct social security?
Yes. AHV, ALV, UVG (non-occupational) and BVG are deducted at source and shown separately on your payslip. The employer transfers both shares to the relevant funds. You do not file a separate social security declaration: it is fully automatic.
Do I pay Swiss social security if I work remotely from France?
Depends on the percentage. Up to 49.9% remote for cross-border workers (G permit): Swiss social security and labour law apply fully. Above 49.9%: your employment relationship may shift to a French legal basis, changing your permit and insurance obligations. Since 2024 bilateral rules: up to 49.9% remote is permitted without permit reclassification.
Federal Social Insurance Office (FSIO/OFAS) · AHVG/LAVS art. 5 · AVIG/LACI art. 2 · BVG/LPP art. 16 · UVG/LAA art. 91 · admin.ch contribution tables 2026