13th AVS pension: how much, when and who gets it?

Where does the 13th AVS pension come from?

The popular initiative 'For a better life in retirement (initiative for a 13th AVS pension)' was accepted by the people and the cantons on 3 March 2024, with 58.2% voting yes.

Parliament then set out how it would work: the 13th pension is paid once a year, together with the December pension, and the first payment is made in December 2026. You do not need to do anything: the compensation office that pays your pension also pays the 13th pension.

Who is entitled, and who is not

The 13th pension applies only to AVS old-age pensions. Everyone who receives an old-age pension is entitled to it, with no income or wealth test.

Survivors' pensions (widows, widowers, orphans) and IV disability pensions, on the other hand, do not give rise to a 13th pension. Children's pensions and supplements are not counted in the calculation either. People receiving supplementary benefits (EL/PC) get the full 13th pension, and it is not deducted from those benefits.

How is it calculated?

The 13th pension equals one twelfth of the old-age pensions paid during the calendar year. For someone receiving the same pension all year, that comes to exactly one extra monthly pension. For someone who retires during the year, the amount is reduced in proportion to the months of pension received.

For a married couple, the 13th pension is calculated on the pensions actually paid, that is, after the 150% cap on the maximum pension has been applied. If your pension is reduced because you drew it early, the 13th pension is calculated on that reduced amount.

The table below shows the 2026 amounts for a full contribution period (scale 44).

Example: retiring part-way through the year

Take Claire, who reaches the reference age in July 2026 and receives her first AVS pension of CHF 2,300 in August. From August to December she receives five pensions, CHF 11,500 in total. Her 13th pension in December 2026 is one twelfth of that: about CHF 958. From 2027, with twelve pensions received over the year, her 13th pension will be the full CHF 2,300.

Another case: Marc draws his pension two years early. His pension of CHF 2,400 is cut by 13.6% (6.8% per year of early drawdown) to about CHF 2,074. His 13th pension is calculated on that reduced amount, so about CHF 2,074 a year instead of 2,400: drawing early also costs a little on the 13th pension.

How is the 13th pension taxed?

Like the rest of your AVS pension, the 13th pension is fully taxable as income, for direct federal tax as well as cantonal and municipal taxes. It appears on the annual pension statement your compensation office sends you.

In practice, at a marginal tax rate of 25%, a 13th pension of CHF 2,520 leaves about CHF 1,890 net. For a couple at the cap, a 13th pension of CHF 3,780 taxed at 30% leaves about CHF 2,650. It is this net amount that matters for your budget.

And how is it funded?

The 13th pension adds several billion francs a year to AVS spending. How to fund it over the long term has been debated at length in Parliament, around a VAT increase, additional payroll contributions or a mix of both, and the share borne by the Confederation.

For your planning, the key point is that payment from December 2026 is written into law. The funding measures mainly affect people in work and consumers; check the FSIO website for the current state of play.

Building the 13th pension into your retirement budget

Paid in December, the 13th pension mainly helps absorb the big end-of-year bills: tax instalments, premiums, a reserve for the unexpected. Over a 20-year retirement, a maximum pension of CHF 2,520 adds up to about CHF 50,400 of extra income, before tax and without inflation adjustments.

RetirePlan automatically includes the 13th pension in the projection of your AVS income and adds it to your 2nd and 3rd pillars. You can see whether it is enough to close your budget gap, or whether you still need to act on your retirement age, a buy-in or your savings. If you would then like your plan reviewed, an analysis with an expert is available as an option.

Frequently asked questions

When is the 13th AVS pension paid for the first time?

In December 2026, together with the regular December pension. After that it is paid every December, automatically, with no application needed.

How much is the 13th AVS pension?

One twelfth of the old-age pensions paid during the year, so one extra monthly pension for anyone retired all year: between CHF 1,260 and CHF 2,520 for a single person with a full career, and up to CHF 3,780 for a married couple at the cap.

Do widows and IV pensioners receive a 13th pension?

No. The 13th pension only applies to AVS old-age pensions. Survivors' pensions and disability pensions do not give entitlement to it.

Is the 13th AHV pension means-tested?

No. Everyone receiving an old-age pension gets it, whatever their income or wealth. For people on supplementary benefits, it is not deducted from those benefits.

Is the 13th AVS pension taxable?

Yes, in full, like the rest of the AVS pension. It is added to your taxable income for the year and appears on the pension statement from your compensation office.

Do I get the 13th pension if I retire part-way through the year?

Yes, but pro rata: it equals one twelfth of the pensions received during the year. With five months of pension, you receive about five twelfths of a monthly pension in the first year, then a full monthly pension in the following years.