What does an employee really cost - and what is deducted from the salary? This page summarises Swiss social security contributions for 2026: all rates for employees and employers, the key occupational-pension (BVG) thresholds, and a concrete employer on-cost example.
Contribution rates 2026 (employee & employer)
| Insurance | Total | Employee | Employer | Basis |
|---|---|---|---|---|
| AHV (old-age/survivors) | 8.70% | 4.35% | 4.35% | full salary |
| IV (disability) | 1.40% | 0.70% | 0.70% | full salary |
| EO (income compensation) | 0.50% | 0.25% | 0.25% | full salary |
| AHV/IV/EO total | 10.60% | 5.30% | 5.30% | full salary |
| ALV (unemployment) | 2.20% | 1.10% | 1.10% | up to CHF 148'200 |
| BVG (occupational pension) | age-based | min. 50% | min. 50% | coordinated salary |
| UVG occupational accident (BU) | industry-based | – | 100% | up to CHF 148'200 |
| UVG non-occupational accident (NBU) | ~1–2% | 100% | – | up to CHF 148'200 |
| Family allowances (FAK) | ~1–3% | – | 100% | full salary (cantonal) |
AHV/IV/EO and ALV are split equally between employee and employer. BVG at least half each (employer often more). NBU is usually borne by the employee, BU and FAK by the employer. UVG and FAK rates vary by insurer, industry and canton. As of 1 Jan 2026.
Self-employed people pay AHV/IV/EO alone - a maximum of 10.0% (declining scale for lower incomes). They are not subject to ALV and not compulsorily insured under UVG. Exact declining rates: AHV/IV leaflet 2.02 (see sources).
BVG thresholds & age credits 2026
| BVG threshold 2026 | Amount |
|---|---|
| Entry threshold (mandatory from here) | CHF 22'680 |
| Coordination deduction | CHF 26'460 |
| Upper limit (max. insurable salary) | CHF 90'720 |
| Maximum coordinated salary | CHF 64'260 |
| Minimum coordinated salary | CHF 3'780 |
Age credits (savings contributions) by age
| Age group | % of coordinated salary |
|---|---|
| 25–34 years | 7% |
| 35–44 years | 10% |
| 45–54 years | 15% |
| 55–65 years | 18% |
Statutory minimum age credits (BVG mandatory part). Many pension funds offer higher, supplementary contributions. Financed at least half each by employer and employee.
On-cost example: gross salary CHF 80'000
Simplified example for a 35-year-old employee (BU/NBU and FAK rates illustrative, as they depend on insurer/canton):
| Item | Employee | Employer |
|---|---|---|
| AHV/IV/EO (5.3%) | CHF 4'240 | CHF 4'240 |
| ALV (1.1%) | CHF 880 | CHF 880 |
| NBU (~1.3%) / BU (~0.5%) | CHF 1'040 | CHF 400 |
| BVG (10% on coord. 53'540, 50% each) | CHF 2'677 | CHF 2'677 |
| FAK (~1.5%, employer only) | – | CHF 1'200 |
| Total | ≈ CHF 8'837 | ≈ CHF 9'397 |
Employer on-costs are typically around 12–18% of gross salary (AHV/IV/EO + ALV + BU + FAK + BVG share + admin). An employee on CHF 80'000 gross therefore costs the employer roughly CHF 89'000–94'000 per year.
Methodology & definitions
What the figures mean
- AHV/IV/EO & ALV: statutory rates, split equally employee/employer. ALV only up to the insured salary ceiling of CHF 148'200.
- Coordinated salary (BVG): gross salary minus the coordination deduction (CHF 26'460), capped at CHF 64'260 - the age credits are calculated on this.
- UVG: occupational accident (BU) paid by the employer, non-occupational (NBU, from 8 hrs/week) usually by the employee; premiums depend on insurer and industry.
- Family allowances (FAK): employer-financed, rate varies by canton and compensation fund.
- Data basis: 1 January 2026. AHV/IV/EO and ALV rates and the BVG thresholds are unchanged from 2025.
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Sources
- AHV/IV information centre - leaflet 2.01 (contributions AHV/IV/EO/ALV): ahv-iv.ch - 2.01
- AHV/IV information centre - leaflet 2.02 (self-employed contributions): ahv-iv.ch - 2.02
- FSIO - Federal Social Insurance Office, contributions overview: bsv.admin.ch
- AHV/IV information centre - leaflet 6.05 (accident insurance UVG): ahv-iv.ch - 6.05