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2022 Social Insurance Premiums

Here, a brief and important update on social insurance premiums which are mandatory for Swiss payrolls in 2022.

German AbbreviationDescriptionEmployerEmployee
AHV/IV/EOPension and disability premium5.3%5.3%
ALV < CHF 148’200Unemployment Insurance premium up to CHF 148’200/Year1.1%1.1%
ALV > CHF148’000Unemployment Insurance solidarity premium above CHF 148’200/Year0.5%0.5%
FAK/ALFAFamily allowance premiumsDepends on canton0%
AHV VerwaltungAHV “Verwaltung” or administration charge is typically a few % of the total premiums paidDepends on canton0%

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”

Annual LimitDetail2022
ALV LimitLimit of salary covered by mandatory unemployment insuranceCHF 148’200
UVG LimitLimit of salary covered by mandatory accident insuranceCHF 148’200
BVG LimitLimit of salary covered by mandatory 2nd Pillar pension insuranceCHF 86’040
Minimum BVG SalaryMinimum salary that qualifies for cover by mandatory 2nd Pillar pension insuranceCHF 21’510
BVG CoordinationAmount deducted from salary to arrive at insured mandatory 2nd Pillar salaryCHF 25’095
Minimum BVG insured salaryMinimum insured salary covered by mandatory 2nd Pillar pension insuranceCHF 3’585
Maximum BVG insured salaryMaximum insured salary covered by mandatory 2nd Pillar pension insuranceCHF 60’945
Maximum insurable SalaryMaximum insured salary covered by mandatory 2nd Pillar pension insuranceCHF 860’400
Federal Safety LimitPension capital guaranteed for salary covered to this limit.CHF 129’060
Pillar 3a Employed limitThe maximum amount the can be deducted from income tax to cover Pillar 3a contributions for an employeeCHF 6’883
Pillar 3a Self-employed limitThe maximum amount the can be deducted from income tax to cover Pillar 3a contributions for a self employed personCHF 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!