Swiss AVS contributions 2026: what employees, the self-employed and retirees pay

2026 contribution rates at a glance

First-pillar contributions fund three insurances: the AVS (old age and survivors), the AI (disability) and the APG. For employees the combined rate is 10.6%: 8.7% AVS, 1.4% AI and 0.5% APG. The employer deducts 5.3% from the salary and pays it to the compensation office together with its own 5.3% share.

On top comes unemployment insurance (AC/ALV): 2.2% of salary up to an annual salary of CHF 148,200, also split 50/50 (1.1% each). Since 2023 no unemployment contribution is charged on the part of a salary above that ceiling. The self-employed are not covered against unemployment and do not pay it.

Example: payslip on a CHF 6,000 monthly salary

Take an employee earning CHF 6,000 gross a month (CHF 72,000 a year, so below the unemployment ceiling). Their payslip shows CHF 384 a month of AVS/AI/APG and unemployment contributions. The employer pays the same amount, plus administrative costs and other charges (family allowances, accident insurance, pension fund).

Over a year, CHF 7,632 of AVS/AI/APG contributions are paid in their name (employee and employer shares combined).

No ceiling: the AVS solidarity principle

Unlike unemployment insurance and the pension fund, AVS contributions have no upper limit: someone earning CHF 300,000 a year pays 10.6% on their whole salary. The pension, however, is capped: the maximum individual pension is CHF 2,520 a month (2025 and 2026), reached with an average relevant annual income of CHF 90,720 and a full contribution record.

Contributions on income above that threshold therefore no longer raise your pension: they fund the pensions of people who earned less. That is the solidarity principle of the first pillar.

AVS contributions for the self-employed: sliding scale and provisional payments

Self-employed people pay the whole contribution themselves: 10.0% (AVS 8.1%, AI 1.4%, APG 0.5%) from an annual income of CHF 60,500. Below that, a sliding scale applies: from CHF 10,100 to CHF 17,600 the rate is 5.371%, then it rises in steps to 9.321% between CHF 58,000 and CHF 60,500. Below CHF 10,100 the minimum contribution of CHF 530 a year is due.

Compensation offices add administrative costs of up to 5% of contributions. The basis is net business income according to your tax assessment, with the personal AVS contributions you deducted added back and an interest allowance on the equity invested in the business subtracted.

During the year you pay quarterly provisional contributions based on estimated income. Once the tax assessment arrives, the office sets the final contributions and invoices or refunds the difference. If your income rises sharply, report it straight away, or you may face a large catch-up bill with 5% late-payment interest. For overall retirement planning as a self-employed person (voluntary pension fund, larger pillar 3a), see our dedicated guide.

Working after 65: allowance and recalculation

If you keep working past the reference age, you still pay AVS/AI/APG contributions (but no longer unemployment insurance), with an allowance of CHF 16,800 a year, i.e. CHF 1,400 a month, per employment. Example: a retiree earning CHF 3,000 a month only pays on CHF 1,600, i.e. CHF 84.80 as the employee share.

Since the AHV 21 reform (2024), these contributions can also improve your pension: you can ask once for a recalculation that counts income earned between 65 and 70 and can fill contribution gaps. The recalculated pension remains capped at the maximum pension. To benefit, it can make sense to waive the allowance, which you must tell your employer by the first salary payment of the year.

People not in work, students and young people

If you are not in paid work, you contribute from 1 January after your 20th birthday until the reference age, based on your wealth and pension income: at least CHF 530, at most CHF 26,500 a year. This mainly affects early retirees. All the details are in our guide to AVS contributions if you are not working.

If you work, you contribute from 1 January after your 17th birthday, apprentices included. Small salaries of up to CHF 2,500 a year per employer are only subject to contributions on request, with exceptions (household employment, the cultural sector). Students pay the CHF 530 minimum from age 20 unless at least CHF 530 has already been paid on their wages (employer share included); otherwise they only pay the difference. Do not skip it: each missing year cuts your pension by about 1/44, for life.

From contributions to your pension

Contributions are only half of the picture: what matters in retirement is the pension they produce, together with your pension fund and pillar 3a. RetirePlan estimates your AVS pension, your second pillar and your retirement budget for free, with unlimited plans and scenarios.

If you would like a specialist to review your situation, an optional expert analysis is available. The planner itself stays completely free.

Frequently asked questions

How much are AVS contributions for employees in 2026?

5.3% of gross salary for AVS, AI and APG, plus 1.1% for unemployment insurance up to CHF 148,200 a year. The employer pays the same share. On a CHF 6,000 monthly salary, CHF 384 is deducted.

How are AVS contributions calculated for the self-employed?

On net business income according to the tax assessment: 10.0% from CHF 60,500 a year, a reduced rate on the sliding scale between CHF 10,100 and 60,500, and a CHF 530 minimum below CHF 10,100. Administrative costs of up to 5% of contributions are added.

Is there a cap on AVS contributions?

No. AVS contributions are charged on your whole earned income. The pension, however, is capped at CHF 2,520 a month: contributions on income above CHF 90,720 a year no longer increase it.

Do you still pay AVS contributions after 65?

Yes, if you work. An allowance of CHF 16,800 a year (CHF 1,400 a month) applies per employer and unemployment contributions stop. Since 2024 you can ask once for your pension to be recalculated to take these contributions into account.

What are provisional contributions?

Provisional contributions that self-employed people pay every quarter based on estimated income. After the tax assessment, the compensation office sets the final contributions and invoices or refunds the difference.

Do students have to pay AVS contributions?

If they work, they pay contributions on their wages from 1 January after their 17th birthday. From 1 January after their 20th birthday they must also reach at least the CHF 530 annual minimum; any shortfall is paid as a non-employed person.