The Swiss social security contributions as of 1 January 2022 remain unchanged in comparison to 2021.
Contribution rates as of 1 January 2022
Employer | Employee | Total | |
|---|---|---|---|
AHV/ AVS | 4.35% | 4.35% | 8.70% |
IV/ AI | 0.70% | 0.70% | 1.40% |
EO/ AC | 0.25% | 0.25% | 0.50% |
Total social security rate as of 01.01.2022 | 5.30% | 5.30% | 10.60% |
The minimum social security contributions for self-employed individuals remains 10.00% in 2022.
The minimum social security annuity for 2022 is CHF 1'195 per month and the maximum is CHF 2'390. The maximum social security annuity for a married couple remains at CHF 3'585 per month.
For the 2nd pillar (occupational pension scheme) and the 3rd pillar (voluntary pension savings) the following applies:
From 01.01.2022 | |
|---|---|
Entry annual wage threshold for pension contributions | CHF 21'510 |
Minimal insured salary based on BVG per year | CHF 3'585 |
Maximum insured salary based on BVG | CHF 86'040 |
Wage coordination deduction per year | CHF 25'095 |
Maximum insured salary based on BVG | CHF 60'945 |
Pillar 3a maximum contributions with Pillar 2 contributions | CHF 6'883 |
Pillar 3a maximum deduction without Pillar 2 contributions | CHF 34’416 |
Find out more about International Social Security and our solutions.
If you would like to discuss this topic, please do reach out to our key contacts below:
Key Contacts
David Wigersma
Partner, Global Employer Services
Stephen Turley
Senior Manager, Global Employer Services
Harry Verougstraete
Senior Manager, Global Employer Services
Gloria Fehringer
Senior Consultant, Global Employer Services
