AVS contributions for non-employed people: who pays, how much, how to register

Who counts as non-employed?

The obligation to contribute starts on 1 January after your 20th birthday and ends at the reference age (65 for men, and gradually 65 for women too). If you have no earned income during that time, you contribute as a non-employed person: early retirees, students, people living off their assets, or unemployed people whose benefits have run out, for example.

You can also count as non-employed while working a little. As a rule: if you are not permanently employed full time and your contributions on earnings (including the employer's share) amount to less than half of what you would owe as a non-employed person, you are classed as non-employed; contributions already paid on your salary are credited. The compensation office checks this year by year.

Key point for planning: even if you draw your AVS pension early at 63 or 64, you remain liable to contribute until 65. Drawing the pension early does not end the obligation.

How it is calculated: wealth plus 20 times pension income

The basis is your wealth on 31 December of the contribution year (as assessed for tax, after debts), plus your annual pension income multiplied by 20. Pension income includes in particular pension fund pensions, bridging pensions, widow's and widower's pensions and life annuities, and depending on the situation an AVS pension drawn early. Supplementary benefits are not included.

The minimum contribution is CHF 530 a year and the maximum CHF 26,500 a year (AVS, IV and EO combined, 2025 and 2026 amounts). In between, the contribution rises in steps with the basis. The exact amount for your situation is read from the official AVS table (link below). On top come the compensation office's administrative costs of a few percent of the contribution.

Worked example: early retirement at 62

Mr B. retires early at 62. He has wealth of CHF 800,000 and a pension fund pension of CHF 30,000 a year. His contribution basis is CHF 800,000 + 20 × 30,000 = CHF 1.4 million. With this amount he reads his yearly contribution off the official table (information sheet 2.03), plus administrative costs.

Until the reference age of 65 he therefore contributes for three years. Not a huge sum, but an item missing from many early retirement budgets. With wealth of CHF 2 million and the same pension, the basis would be CHF 2.6 million and the contribution correspondingly higher.

The money is not wasted: it prevents contribution gaps and secures a full AVS pension. Without it, each missing year would cut your pension by about 1/44th, for life.

Married couples: the double-minimum rule

For married couples, each spouse's contribution is calculated on half of the couple's combined wealth and pension income. If one spouse is still working and pays at least twice the minimum contribution, i.e. CHF 1,060 a year (including the employer's share), the non-employed spouse's contributions are deemed paid. With an ordinary salary this is almost always the case.

Watch out for couples with an age gap: when the working spouse reaches the reference age or stops working, the exemption ends. The younger, non-employed spouse must then register and pay contributions on half of the wealth and pensions.

Registering with the compensation office

Registering is your responsibility: contact the compensation office (Ausgleichskasse / caisse de compensation) of your canton of residence, or your municipality's AVS branch, as soon as you stop working. The office sets provisional payments on account based on your information and issues the final assessment after your tax assessment.

If you register late, you have to pay the arrears with default interest of 5% a year. Contributions can also only be claimed and paid for five years: anything older becomes a permanent contribution gap.

Building AVS contributions into your early retirement plan

Non-employed contributions depend on decisions you make yourself: pension or lump sum from your pension fund, how much wealth you hold, when you retire early. RetirePlan automatically includes AVS contributions after early retirement and shows how they affect your budget until 65, free of charge and with as many scenarios as you like.

If you would like to go through your early retirement with a specialist, an optional expert analysis is available. The planning tool itself stays completely free.

Frequently asked questions

Do I have to pay AVS contributions if I retire early?

Yes. Until the reference age you contribute as a non-employed person, based on your wealth plus 20 times your pension income, even if you already draw your AVS pension early. Exception: your working spouse pays at least CHF 1,060 a year.

What is the minimum AVS contribution for non-employed people?

CHF 530 a year (AVS, IV and EO, 2025/2026 amounts), plus administrative costs. It applies up to a certain basis, shown in the official table (information sheet 2.03). The maximum is CHF 26,500 a year.

How do I calculate my contribution as a non-employed person?

Add your wealth (after debts) to 20 times your annual pension income and read the contribution off the table in information sheet 2.03. Example: CHF 800,000 of wealth and a CHF 30,000 pension give CHF 1.4 million; the matching contribution is read from the official table.

Where do I register as a non-employed person?

With the compensation office of your canton of residence or your municipality's AVS branch, as soon as you stop working. The office sets provisional payments and settles the final amount after your tax assessment.

Does my non-working spouse have to pay AVS contributions?

Not as long as the working spouse pays at least twice the minimum, i.e. CHF 1,060 a year. If both are non-employed, each pays contributions on half of the couple's wealth and pension income.

What happens if I do not register?

The compensation office claims the contributions retroactively for up to five years, with default interest of 5% a year. Older years can no longer be paid and remain gaps that reduce your pension for life.