What are the social security contributions in Switzerland?

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

Here is a complete overview of all mandatory social security 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
• Split: 5.3% employer + 5.3% employee
• Contribution 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
• Split: Half employer, half employee
• Contribution 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: Minimum on salaries CHF 22,050 - CHF 88,200
• Split: Minimum 50% employer
• Contribution obligation: From age 25 (risk benefits from 18)

Accident insurance:

UVG (Accident insurance):

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

Other mandatory contributions:

Family allowance fund (FAK):

• Contribution rate: Varies by canton (1.7-3.5%)
• Funded 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 of total costs:

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

ContributionEmployerEmployeeAHV/IV/EO (10.6%)CHF 318CHF 318ALV (2.2%)CHF 66CHF 66BVG (approx. 12%)CHF 300CHF 300UVG BU (approx. 0.5%)CHF 30-UVG NBU (approx. 2.5%)-CHF 150FAK (approx. 2%)CHF 120-Monthly totalCHF 834CHF 834

Digital management with Findea.ch:

We handle the complete management of all social security contributions:

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

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