Switzerland AHV/ALV Contributions 2026: Rates and Ceiling
The Swiss social insurance system
Swiss social insurance is structured in pillars. The first pillar covers old age, survivors, and disability insurance (AHV/IV/EO) and is financed on a pay-as-you-go basis. Unemployment insurance (ALV) operates separately, with a capped contribution base. The second pillar (BVG, the occupational pension) is mandatory from age 17 for risk premiums and from age 25 for retirement savings. A fourth deduction, the non-occupational accident insurance (NBU), covers injuries and illness outside work.
AHV/IV/EO: 5.3% with no ceiling
The AHV/IV/EO contribution rate for employees is 5.3% of gross salary, and there is no upper limit on the contribution base. Every franc earned is subject to the same 5.3% rate. The employer pays an equal 5.3%, so the combined AHV/IV/EO rate is 10.6% of gross pay. Unlike the old-age pension entitlement, which is capped at a maximum, the contributions rise without limit as income rises.
ALV: 1.1% up to CHF 148,200
The unemployment insurance (ALV) contribution is 1.1% of salary, but only up to an annual insured salary of CHF 148,200. Income above that threshold carries no ALV contribution. The maximum annual ALV contribution for an employee is therefore CHF 1,630.20. The employer again matches the same amount. Unemployment benefit entitlements are also tied to this ceiling, so very high earners receive a lower replacement rate relative to their salary.
BVG occupational pension (second pillar)
The BVG pension contribution is age-banded. For a 35-year-old the statutory rate is 10% of the coordinated salary (the salary between the entry threshold and the upper limit, after deducting the coordination deduction of CHF 26,460). Employee and employer each pay half. The coordinated salary has a floor of CHF 3,780 and a cap of CHF 64,260, which means very high earners are not fully covered by the mandatory BVG. Many employers offer supplementary pension plans above the statutory level.
NBU: accident insurance outside work
The non-occupational accident insurance (NBU) is paid entirely by the employee. The rate is set by the accident insurer and depends on the risk class of the employer. A typical rate is around 1%, but it can vary. Check your payslip for the exact deduction. Occupational accident insurance (BU) is paid entirely by the employer and does not appear on your payslip as an employee deduction.
Worked example: CHF 96,000 annual salary
At an annual salary of CHF 96,000 (roughly CHF 8,000 per month), the employee social security deductions before income tax are:
| Contribution | Annual amount |
|---|---|
| AHV/IV/EO (5.3%) | CHF 5,088.00 |
| ALV (1.1%, up to ceiling) | CHF 1,056.00 |
The BVG and NBU amounts depend on the employer's pension plan and accident insurer respectively. These deductions reduce the taxable income used for the income tax calculation. Switzerland does not apply a reduced tax rate on bonus payments the way Austria does; all income is taxed at the progressive rate.
Frequently asked questions
What is the AHV contribution rate in Switzerland in 2026?
Employees pay 5.3% of gross salary as the AHV/IV/EO contribution with no income ceiling. The employer matches the same 5.3%, making the combined rate 10.6%.
Is there a ceiling on ALV contributions?
Yes. The ALV contribution of 1.1% applies only up to CHF 148,200 annual salary. Income above this is not subject to ALV contributions. The maximum annual employee contribution is CHF 1,630.20.
What other social security deductions does an employee in Switzerland have?
In addition to AHV and ALV, employees contribute to the BVG occupational pension (second pillar, age-banded, employee pays half) and the NBU accident insurance for non-work accidents. The BVG rate depends on age and the pension fund; NBU depends on the accident insurer and risk class.
2026 rates (AHV and ALV unchanged from 2025). Example computed with our tested engine. Last updated 2026-11-04.