Social insurances – contributions and benefits 2021

Please find enclosed the new contributions and benefits for social insurances for the year 2021.

1st Pillar: Old Age, Survivors and Disability Insurance AHV/IV/EO - contributions for employed persons

As of 01.01.2021

Until 31.12.2020

All persons obliged to contribute as of January 1st of the next full year after reaching age seventeen

 

 

AHV

8.7%

8.7%

IV

1.4%

1.4%

EO

0.5%

0.45%

Total AHV-gross salary (without family allowances)
Employer and employee each pay half of total contribution

10.6%

10.55%

Exempt income

 

 

For AHV-pensioners per year

CHF 16 800

CHF 16 800

Marginal side income per year per employer
(Not applicable for housekeepers, artists and people engaged in cultural sector)

CHF 2 300

CHF 2 300

1st Pillar: Old Age, Survivors and Disability Insurance AHV/IV/EO - contributions for self‑employed persons

As of 01.01.2021

Until 31.12.2020

Maximum rate

10%

9.95%

Maximum rate applies for annual income of at least

CHF 57 400

CHF 56 900

Lower annual limiting amount
For insured salaries between CHF 9’600 and CHF 57’400 sliding scale applies

CHF 9 600

CHF 9 500

Minimum contribution per year (Self-employed persons and persons not in gainful employment)

CHF 503

CHF 496

1st Pillar: Unemployment Insurance ALV

As of 01.01.2021

Until 31.12.2020

All AHV-insured employed persons are obliged to contribute

 

 

Up to an annual salary of

CHF 148 200

CHF 148 200

ALV-Contribution

ALV-Solidarity Contribution

On the part of salaries exceeding CHF 148’200

Employer and employee each pay half of total contribution

2.2%

 

1%

2.2%

 

1%

1st Pillar: AHV-Retirement Pension

As of 01.01.2021

Until 31.12.2020

Minimum pension per month

CHF 1 195

CHF 1 185

Maximum pension per month

CHF 2 390

CHF 2 370

Maximum pension for married couple

CHF 3 585

CHF 3 555

2nd Pillar: Occupational Insurance (BVG)

As of 01.01.2021

Until 31.12.2020

All persons obliged to contribute towards death and disability insurance as of January 1st of the next full year after reaching age 17; retirement savings required for all persons as of January 1st of the next full year after reaching age 24

 

 

Minimum salary per year

CHF 21 510

CHF 21 330

Minimum insured salary according to BVG per year

CHF 3 585

CHF 3 555

Maximum salary limit according to BVG per year

CHF 86 040

CHF 85 320

Coordination amount deducted per year

CHF 25 095

CHF 24 885

Maximum insured salary according to BVG per year

CHF 60 945

CHF 60 435

Annual retirement credits based on coordinated salary

Alter             25 - 34

7%

 

Alter             35 - 44

10%

 

Alter             45 - 54

15%

 

Alter      55 - 65 / 64

18%

BVG minimum rate of interest

1%

1%

Conversion rate: men 6.8%, born in 1956 / women 6.8%, born in 1957

 

 

2nd Pillar: Accident Insurance (UVG)

As of 01.01.2021

Until 31.12.2020

All employed persons including trainees, apprentices etc. are obliged to contribute

 

 

Maximum insured UVG-salary per year

CHF 148 200

CHF 148 200

Premium for occupational accident insurance (BU) paid by employer

 

 

Premium for non-occupational accident insurance (NBU) paid by employee

 

 

Exempt income

 

 

Marginal side income per year per employer
(Not applicable for housekeepers, artists and people engaged in cultural sector)

CHF 2 300

CHF 2 300

3rd Pillar: Individual Supplementary Retirement Savings (voluntary)

As of 01.01.2021

Until 31.12.2020

Gainfully employed people with 2nd pillar

CHF 6 833

CHF 6 826

Gainfully employed people with 2nd pillar (max. 20% of income)

CHF 34 416

CHF 34 128

Document

Flyer_SI 2021
Flyer_​SI 2021