Social Insurance contribution update for 2025
Social Insurance contributions in Switzerland will remain largely stable for 2025, with some important adjustments affecting both employers and employees.:
Here is a summary of the main changes and contributions for next year:
Pillar 1: AHV/IV/EO
Contributions to the first pillar, AHV (Old Age and Survivors’ Insurance), IV (Disability Insurance) and EO (Income Compensation), will remain unchanged at 10.60% of gross salary. This applies to both employees, for whom the contribution rate is 5.30%, and self-employed persons, for whom the maximum rate remains 10.00%.
For non-employed persons, the minimum annual contribution is now CHF 530, while the maximum contribution has been raised to CHF 26,500.
Pillar 2: Occupational Pensions
In the second pillar, which covers occupational pension provision, the entry threshold has been raised to CHF 22,680 per year. The minimum insurable salary under the BVG has been raised to CHF 3,780 and the maximum insurable salary under the BVG to CHF 64,260.
Pillar 3: Restricted Pension Provisione
The maximum tax-deductible contribution amount for voluntary tied pension provision (Pillar 3a) has been set at CHF 7,258 for employees with a Pillar 2 account and at 20% of earned income for employees without a Pillar 2 account, up to a maximum of CHF 36,288.
AHV Pensions
OASI old-age pensions will increase significantly: the minimum pension will rise to CHF 1,260 per month and the maximum pension to CHF 2,520. The maximum pension for married couples will be CHF 3,780.
These adjustments reflect the efforts to ensure financial security for all Swiss citizens and to adapt the social security systems to economic conditions.
For detailed information and individual calculations, we recommend that you visit the AHV-IV website at www.ahv-iv.ch or contact us directly for a consultation.