Insurance for employees in Switzerland

Updated on 22 August 2026. We reviewed the mandatory social insurance schemes for employers, their contribution rates and thresholds. What has changed since first publication: on 1 January 2025, the minimum family allowances rose from CHF 200 to 215 (child allowance) and from CHF 250 to 268 (education allowance). Since 2026, there has been a 13th AHV old-age pension, paid out for the first time in December 2026. We corrected two points: supplementary benefits are not an AHV benefit but are funded by the federal government and the cantons. And for employees working at least eight hours a week, the commute counts as a non-occupational accident, not as an occupational accident. We added the 2026 contribution rates: AHV/IV/EO 10.6% (5.3% each), ALV 2.2% up to an annual salary of CHF 148,200, BVG entry threshold CHF 22,680, coordinated salary CHF 26,460 to 90,720, retirement credits 7, 10, 15 and 18%. Still valid without change: the mandatory AHV, IV, EO, UVG and family allowances, the eight-hour threshold for non-occupational accident insurance, the voluntary daily sickness allowance insurance and the split of premiums under the UVG.

Insurance for employees

In Switzerland, protecting employees through various insurance policies is not only a legal obligation for employers but also a fundamental aspect of employee protection. These policies cover a wide range of risks: from accidents, old age and disability to loss of earnings due to family obligations.

The following text provides a comprehensive overview of the key insurance policies that employers in Switzerland must take out for their staff. They serve both to meet legal requirements and to ensure adequate protection for employees.

Old-age and survivors’ insurance (AHV)

The AHV is the first pillar of the Swiss social insurance system and serves as the primary financial support for people of retirement age and for surviving dependants. Contributions from both employers and employees promote a solidarity-based system. Its aim is to secure the standard of living in old age or to support relatives in the event of death.

The AHV pays old-age and survivors’ pensions as well as helplessness allowances. Supplementary benefits are not part of it: they are based on a separate law and are funded by the federal government and the cantons, not from payroll contributions.

A rate of 10.6% is levied on salaries subject to AHV: 8.7% AHV, 1.4% IV and 0.5% EO. Employers and employees each pay 5.3%.

Since 2026, there has been a 13th AHV old-age pension. It is paid for the first time in December 2026 as a supplement to the December pension and amounts to one twelfth of the old-age pensions paid during the year. The full AHV old-age pension is at least CHF 1,260 and at most CHF 2,520 per month.

Disability insurance (IV)

The IV complements the social insurance system by providing financial support and occupational reintegration measures for people whose ability to work is restricted by illness or accident.

This insurance aims to promote and maintain independence and participation in working life. These benefits are financed by contributions from both employers and employees.

Occupational pension provision (BVG)

Occupational pension provision, also known as the pension fund, forms the second pillar of the Swiss pension system. It serves individual retirement provision and, together with the AHV, is intended to maintain the accustomed standard of living as far as possible in old age, in the event of disability or upon death.

Anyone who earns more than CHF 22,680 a year from one employer is compulsorily insured: from 1 January after their 17th birthday for death and disability, and from 1 January after their 24th birthday also for old age. The insured portion is the salary between CHF 26,460 and 90,720, known as the coordinated salary. Retirement credits are 7% for ages 25 to 34, 10% for 35 to 44, 15% for 45 to 54 and 18% for 55 to 65. Occupational pension provision is financed by contributions from employers and employees.

The pension fund is based on the funded system: the contributions paid in are invested to build up the capital for pension payments. Unlike the AHV, occupational pension provision allows for individual, performance-related retirement provision.

Accident insurance (UVG)

Accident insurance covers both occupational and non-occupational accidents and ensures that employees are not left to bear the costs of an accident.

Occupational accident insurance covers accidents at work and occupational diseases. For employees working at least eight hours a week, the commute counts as a non-occupational accident. Only those who do not reach this minimum number of hours are covered by occupational accident insurance on the way to work. Part-time employees working fewer than eight hours per week are only insured against occupational accidents.

Benefits range from covering medical treatment costs to replacing lost wages through daily allowances.