2022 Social Insurance Premiums
Here, a brief and important update on social insurance premiums which are mandatory for Swiss payrolls in 2022.
|AHV/IV/EO||Pension and disability premium||5.3%||5.3%|
|ALV < CHF 148’200||Unemployment Insurance premium up to CHF 148’200/Year||1.1%||1.1%|
|ALV > CHF148’000||Unemployment Insurance solidarity premium above CHF 148’200/Year||0.5%||0.5%|
|FAK/ALFA||Family allowance premiums||Depends on canton||0%|
|AHV Verwaltung||AHV “Verwaltung” or administration charge is typically a few % of the total premiums paid||Depends on canton||0%|
For more information about Swiss payroll, check out our Payroll FAQ
2022 Pension & Insurance cover limits
The following are annual salary limits applied to pension and insurance cover”
|ALV Limit||Limit of salary covered by mandatory unemployment insurance||CHF 148’200|
|UVG Limit||Limit of salary covered by mandatory accident insurance||CHF 148’200|
|BVG Limit||Limit of salary covered by mandatory 2nd Pillar pension insurance||CHF 86’040|
|Minimum BVG Salary||Minimum salary that qualifies for cover by mandatory 2nd Pillar pension insurance||CHF 21’510|
|BVG Coordination||Amount deducted from salary to arrive at insured mandatory 2nd Pillar salary||CHF 25’095|
|Minimum BVG insured salary||Minimum insured salary covered by mandatory 2nd Pillar pension insurance||CHF 3’585|
|Maximum BVG insured salary||Maximum insured salary covered by mandatory 2nd Pillar pension insurance||CHF 60’945|
|Maximum insurable Salary||Maximum insured salary covered by mandatory 2nd Pillar pension insurance||CHF 860’400|
|Federal Safety Limit||Pension capital guaranteed for salary covered to this limit.||CHF 129’060|
|Pillar 3a Employed limit||The maximum amount the can be deducted from income tax to cover Pillar 3a contributions for an employee||CHF 6’883|
|Pillar 3a Self-employed limit||The maximum amount the can be deducted from income tax to cover Pillar 3a contributions for a self employed person||CHF 34’416|
For more information about Swiss pension, check out our Pension FAQ.
As Switzerland’s most trusted payroll provider, Accurity GmbH has over 20 years’ experience providing clients with the best advice about their payroll, pensions and social security, thereby ensuring they make the right decisions. In the time since we were founded, our team has worked with clients from all industry sectors including Pharma and Biotech. Focusing on core competencies is key and our expertise in all things payroll can help our clients achieve that.If you would like to speak with one of our team of experts, simply contact us now. Contact our team today to see how we can make Switzerland easy for you!