We will always keep you informed about current changes in social insurance and provide you with the latest updates for the year 2024.
Since 2020, the introduction of paternity leave has remained unchanged. As the compensation for these two weeks is provided through the Income Replacement Ordinance (EO), this social insurance contribution stands at 0.50%. The deductions for AHV/IV/EO remain unchanged at 10.6% of the gross salary.
Due to current price and wage developments, the AHV/IV minimum pension for individuals is CHF 1'225 per month. The maximum pension for an individual is CHF 2'450 per month, and CHF 3'675 for a married couple.
From what salary do I have to pay contributions to the occupational pension scheme? This is regulated by the BVG entry threshold 2024, also known as the minimum annual salary. The mandatory BVG insurance remains unchanged from January 1, 2024, starting from an AHV annual salary of CHF 22'050, whereas it was CHF 21'510 in 2022. The coordination deduction remains at CHF 25'725. The maximum insured salary is CHF 88'200.
There are no changes to the maximum amount for private pension provision in 2024. For insured persons with a pension fund, the maximum amount is CHF 7'056. For insured persons without a pension fund, the maximum amount remains at 20% of net income, or a maximum of CHF 35'280.
We will always keep you informed about current changes in social insurance and provide you with the latest updates for the year 2024.
