What are the social contributions in Switzerland?

In Switzerland, employers are required to pay various social contributions for their employees. The main ones are AHV/IV/EO (10.6%), ALV (2.2%), pension fund (variable) and UVG (about 1-3%).

Here is a complete overview of all mandatory social contributions that employers must pay in Switzerland:

State social insurances (1st pillar):

AHV/IV/EO (Old-age and survivors' insurance):

• Contribution rate: 10.6% of gross salary
• Distribution: 5.3% employer + 5.3% employee
• Obligation: From January 1st after 17th birthday
• Maximum annual salary: CHF 148'200 (2025)

ALV (Unemployment insurance):

• Contribution rate: 2.2% up to CHF 148'200 annual salary
• Additional contribution: 1.0% on salaries above CHF 148'200
• Distribution: Half employer, half employee
• Obligation: From January 1st after 17th birthday

Occupational pension (2nd pillar):

Pension fund (BVG):

• Contribution rate: 7-25% of coordinated salary (varies by age and pension fund)
• Mandatory part: At least on salaries CHF 22'050 - CHF 88'200
• Distribution: At least 50% employer
• Obligation: From 25 years (risk benefits from 18 years)

Accident insurance:

UVG (Accident insurance):

• Occupational accidents (BU): Entirely employer, approx. 0.1-2%
• Non-occupational accidents (NBU): Entirely employee, approx. 1-3%
• Obligation: From 8 hours/week with same employer
• Premiums: Dependent on industry and risk

Other mandatory contributions:

Family allowance fund (FAK):

• Contribution rate: Different by canton (1.7-3.5%)
• Borne by: Entirely employer
• Benefits: Child allowances, education allowances

Withholding tax (for foreign employees):

• Rate: According to canton and income (0-45%)
• Deduction: Directly from gross salary
• Obligation: Foreigners without settlement permit C

Example calculation total costs:

Gross salary: CHF 6'000/month (CHF 72'000/year)

Digital processing with Findea.ch:

We handle the complete processing of all social contributions:

• • Automatic calculation: Of all contributions and deductions
• • Statements: Directly to all social insurances
• • Compliance: Adherence to all legal provisions
• • Reporting: Clear monthly statements

Important: Social contributions change regularly. With Findea.ch, you automatically stay up-to-date and avoid costly errors.