Overview: Key figures from 1 January 2026 (compared with 2025 and 2024)
The table below consolidates the main parameters for the 1st pillar (AHV/IV/EO), unemployment insurance (ALV), family allowances (example: Canton Zurich), accident insurance (UVG), occupational benefits (BVG / 2nd pillar) and pillar 3a.
Comparison between the years
| Area / key figure |
2026 |
2025 |
2024 |
| State social insurance (1st pillar) |
| Contribution obligation (employed persons) |
From 1 January after reaching age 17 |
From 1 January after reaching age 17 (cohort 2007) |
From 1 January after reaching age 17 (cohort 2006) |
| Employees (AHV/IV/EO) |
| AHV |
8.70% |
8.70% |
8.70% |
| IV |
1.40% |
1.40% |
1.40% |
| EO |
0.50% |
0.50% |
0.50% |
| Total AHV/IV/EO (excluding family allowances) |
10.60% |
10.60% |
10.60% |
| Employee share |
5.30% |
5.30% |
5.30% |
| Employer share |
5.30% |
5.30% |
5.30% |
| Self-employed (AHV/IV/EO) |
| Maximum rate |
10.00% |
10.00% |
10.00% |
| Lower income threshold per year |
CHF 10’100 |
CHF 10’100 |
CHF 9’800 |
| Maximum rate applies from annual income of |
CHF 60’500 |
CHF 60’500 |
CHF 58’800 |
| Minimum contribution per year |
CHF 530 |
CHF 530 |
CHF 514 |
| Non-employed persons |
| Contribution obligation |
From 1 January after reaching age 20 |
From 1 January after reaching age 20 (cohort 2004) |
From 1 January after reaching age 20 (cohort 2003) |
| Minimum contribution per year |
CHF 530 |
CHF 530 |
CHF 514 |
| Maximum contribution per year |
CHF 26’500 |
CHF 26’500 |
CHF 25’700 |
| Contribution-free income |
| Allowance for pensioners (waiver possible), per year and employer |
CHF 16’800 |
CHF 16’800 |
CHF 16’800 |
| Income from minor wages, per year and employer |
CHF 2’500 |
CHF 2’500 |
CHF 2’300 |
| Unemployment insurance (ALV) |
| ALV contribution, employer and employee each |
1.10% |
1.10% |
1.10% |
| Maximum insured salary per year |
CHF 148’200 |
CHF 148’200 |
CHF 148’200 |
| ALV solidarity contribution, employer and employee each |
0.00% |
0.00% |
0.00% |
| Family allowances (vary by canton; example: Canton Zurich) |
| Child allowance (minimum per month) |
CHF 215 |
CHF 215 |
CHF 200 |
| Education allowance (minimum per month) |
CHF 268 |
CHF 268 |
CHF 250 |
| Accident insurance (UVG) |
| Maximum insurable salary (occupational and non-occupational accident insurance) |
CHF 148’200 |
CHF 148’200 |
CHF 148’200 |
| Mandatory occupational benefits (2nd pillar / BVG) |
| Minimum annual salary for mandatory coverage |
CHF 22’680 |
CHF 22’680 |
CHF 22’050 |
| Maximum relevant salary before coordination deduction |
CHF 90’720 |
CHF 90’720 |
CHF 88’200 |
| Coordination deduction |
CHF 26’460 |
CHF 26’460 |
CHF 25’725 |
| Maximum insured salary |
CHF 64’260 |
CHF 64’260 |
CHF 62’475 |
| Minimum insured salary |
CHF 3’780 |
CHF 3’780 |
CHF 3’675 |
| Minimum interest rate |
1.25% |
1.25% |
1.00% |
| Voluntary retirement savings (3rd pillar / pillar 3a) |
| Maximum contribution with 2nd pillar |
CHF 7’258 |
CHF 7’258 |
CHF 7’056 |
| Maximum contribution without 2nd pillar (max. 20% of earned income) |
CHF 36’288 |
CHF 36’288 |
CHF 35’280 |
| Flat-rate private share for company car |
| Vehicle purchase value excluding VAT |
0.90% / month |
0.90% / month |
0.90% / month |
Changes for 2026 (plain text):
Compared to the prior year(s), the main adjustments typically relate to thresholds (e.g., minimum contributions, entry limits for BVG) and annual maximums (e.g., pillar 3a limits). For employers, the practical effect is usually seen in payroll configuration, insured salary calculations in the pension plan, and tax planning for employees and owner-managers.
Why this matters in practice:
A clean year-on-year comparison reduces errors in payroll and avoids discrepancies in contributions and reporting. It also improves transparency for budgeting and benefits planning.
