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Home > News > NEWS: Social insurance 2026

Important changes in social insurance 2026

2026 brings no big jumps in many threshold amounts, but there is one key innovation: the 13th AHV old-age pension will be paid out for the first time in December 2026, together with the December pension.

The following overview compares the relevant social insurance figures for 2026 with 2025 and 2024.

15 January 2026 by Rodolfo Intaglietta
Last updated: 13 October 2026
Private taxes
Switzerland
6 min

Contents

Meaning To-dos Comparison Changes FAQ Conclusion

Key facts about this article

Summary

Most key figures (including the BVG thresholds, pillar 3a and the maximum UVG/ALV salary) remain at their 2025 level in 2026. What matters most is the introduction of the 13th AHV old-age pension; the other adjustments essentially stabilize and continue the threshold amounts raised in 2025.

What does this mean?

What this means:

Social insurance figures determine when contributions become due, the maximum amount that is insured and which amounts (for example in the BVG or pillar 3a) are relevant for tax and insurance purposes.

For employers, HR, payroll and self-employed people, the threshold amounts are decisive, because they directly affect payroll, pension fund enrollment and tax-efficient retirement planning.

What you should do now

Your to-dos:

For 2026, a short check is particularly worthwhile:

  • Check payroll parameters and wage types (threshold amounts, exemption amounts) as of 1 January 2026.
  • Align BVG enrollment and the coordination deduction carefully for changing workloads or multiple jobs.
  • Align your retirement planning (pillar 3a) with the maximum amounts for 2026.
  • For pensioners: check exemption amounts and wage components subject to contributions consistently.
  • Communicate with employees (for example about the 13th AHV old-age pension) based on facts and without speculation.

Tools you need:

  • Current payroll and personnel data (including changes, part-time work, multiple employment)
  • Payroll software with configurable threshold amounts
  • Accounting and financial data for accruals and reporting
  • BVG and pension fund documents (regulations, insured salary, coordination deduction)
  • Checklist of threshold amounts 2026 (AHV/ALV/UVG/BVG/3a)

Social insurance figures from 1 January 2026

A comparison of 2026 with 2025 and 2024:

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 (born 2007) From 1 January after reaching age 17 (born 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 contribution 5.30% 5.30% 5.30%
Employer contribution 5.30% 5.30% 5.30%
Self-employed persons (AHV/IV/EO)
Maximum rate 10.00% 10.00% 10.00%
Lower income limit 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 (born 2004) From 1 January after reaching age 20 (born 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
Exemption amount for pensioners (can be waived), per year and employer CHF 16,800 CHF 16,800 CHF 16,800
Remuneration 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 of 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 (BUV and NBUV) CHF 148,200 CHF 148,200 CHF 148,200
Mandatory occupational pension (2nd pillar / BVG)
Minimum annual salary for enrollment CHF 22,680 CHF 22,680 CHF 22,050
Maximum eligible salary before the 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 pension (3rd pillar / pillar 3a)
Maximum with 2nd pillar CHF 7,258 CHF 7,258 CHF 7,056
Maximum without 2nd pillar (max. 20% of earned income) CHF 36,288 CHF 36,288 CHF 35,280
Flat-rate private share, company vehicle
Vehicle purchase price excluding VAT 0.90% / month 0.90% / month 0.90% / month

 

Changes in social insurance from 2026

Below, I explain all changes in detail:

 

1) 13th AHV old-age pension: first payment in December 2026

The most important innovation in 2026 is the introduction of the 13th AHV old-age pension. It will be paid out for the first time in December 2026, together with the December old-age pension. Important: the 13th payment applies to old-age pensions, not to IV or survivors’ pensions.

 

2) AHV/IV/EO: contribution rates remain stable

For the contribution rates of employees (AHV/IV/EO total 10.60%, split equally between employer and employee), no changes compared with 2025 are apparent for 2026. The relevant threshold amounts for self-employed and non-employed persons also remain at the 2025 level.

 

3) Minor wages and exemption amounts at retirement age

The exemption amount for pensioners (CHF 16,800 per year and employer) and the limit for minor wages (CHF 2,500 per year and employer) remain unchanged in 2026 compared with 2025.

 

4) BVG (2nd pillar): threshold amounts remain at the 2025 level

The BVG threshold amounts raised in 2025 (minimum annual salary, coordination deduction, maximum insured salary, etc.) remain unchanged in 2026. The BVG minimum interest rate is still 1.25%.

 

5) Pillar 3a: maximum amounts remain unchanged in 2026

The maximum deductible contributions to pillar 3a remain at the 2025 level in 2026 (with BVG: CHF 7,258 / without BVG: CHF 36,288).

 

In a nutshell:

In terms of key figures, 2026 is largely a year of continuity: many amounts stay the same, which makes it easier to configure payroll and plan retirement provision. At the same time, the 13th AHV old-age pension is relevant both professionally and for communication, because it affects processes and expectations around pensions.

If you keep wages, BVG enrollment and pension contributions in order, you minimize queries and reduce sources of error.

What is the most important change in 2026?

The first payment of the 13th AHV old-age pension in December 2026.

Do the BVG threshold amounts change in 2026 compared with 2025?

The key BVG threshold amounts remain at the 2025 level in 2026.

Are the pillar 3a maximum amounts higher in 2026 than in 2025?

No, they remain at the 2025 level in 2026.

Does payroll or HR need to adjust anything despite many stable values?

Yes: check the parameters, enter the table values and update internal documentation and communication (especially on the 13th AHV old-age pension).

Are family allowances the same everywhere?

No, family allowances are regulated by the cantons. The table shows the minimum rates for the Canton of Zurich as an example.

Sources

  1. Bundesamt für Sozialversicherungen (BSV): Beträge 2026 (BVG/3a threshold amounts, various key figures).
  2. BSV: Sozialversicherungen – Was ändert sich 2026? (including the 13th AHV old-age pension, overview of changes).
  3. BSV: Die 13. Altersrente wird erstmals im Dezember 2026 ausbezahlt (date of entry into force and payment).
  4. AHV/IV/EO/ALV: Merkblätter/Informationen zur 13. AHV-Rente und Beitragssystematik (official information page).
  5. AHV/IV: Merkblatt (AHV contributions of non-employed persons; minimum and maximum contribution).

 

 

A competent tax advisor stands in a modern fiduciary office, ready to provide client-focused advice.

Author

Rodolfo Intaglietta

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss fiduciary with Federal Diploma of Higher Education) and Diplomierter Experte in Rechnungslegung und Controlling (Expert in Accounting and Controlling with Advanced Federal Diploma of Higher Education), he supports entrepreneurs throughout Switzerland with clear figures, digital processes and personal advice on an equal footing.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to qualification level NQF 8 and is therefore at the highest level of education, comparable to a doctorate in terms of professional depth and responsibility.