Swiss Social Security Contribution Rates 2026

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.

Context on the Swiss job market helps frame any career decision in Switzerland. Our gross-to-net salary guide shows what Swiss gross salaries look like after AVS, LPP and tax deductions. The salary negotiation guide covers how to use market data in offer discussions and which arguments work with Swiss recruiters. Our guide to working in Switzerland as a foreigner covers entry conditions, permit categories and practical relocation steps. The work permit guide explains B, C, G and L permit categories and processing timelines. For cross-sector salary benchmarks, the Switzerland salary guide covers all major roles and cities.

---

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.

What is the 13th month salary in Switzerland?

The 13th month salary in Switzerland refers to an additional monthly salary paid once a year, typically in December. It is included in annual salary benchmarks as standard: when a Swiss employer quotes CHF 120,000 per year, this normally means 13 monthly payments of approximately CHF 9,231 each, not 12 payments of CHF 10,000. The 13th month is governed by the employment contract or collective agreement (GAV), not by statute. It is subject to social contributions (AHV/ALV) and income tax. Always clarify with a prospective employer whether a quoted annual figure includes or excludes the 13th month.

How do Swiss notice periods work for employment contracts?

Under Swiss law (Code of Obligations, Art. 335c), notice periods during probation (default 1 month, up to 3 months by agreement) are 7 days. After probation, statutory notice periods are: 1 month during the first year, 2 months in years 2 to 9, and 3 months from year 10 onwards. Notice must be given in writing by end of calendar month (or end of the agreed notice period month). Contractual or GAV notice periods can be longer but cannot be shorter than statutory minimums. Protected periods exist (illness, accident, pregnancy) during which termination is suspended or prohibited.