Social insurance in Switzerland – AHV, pillar 3a, family allowances and parental leave
Last updated 25 September 2026Rules checked every MondayOfficial sourcesSources & methodology →
Every Swiss payslip carries deductions for AHV/AVS, disability and unemployment insurance and a pension fund, and they shape your pension, benefits and parental pay. Here is what you pay in 2026, how the three pillars work and what families receive from their canton.
Swiss social insurance starts with AHV/AVS (old-age and survivors' insurance), the first of three pension pillars, and it reaches you through your first payslip. Alongside it come IV/AI (disability insurance), EO/APG (income compensation), ALV/AC (unemployment insurance) and, for most employees, a pension fund under the BVG/LPP (occupational pensions act). Part 3 explains how you get your AHV number.
What is changing for AHV, pensions and families?
| Date | Change | Status |
|---|---|---|
| 22 September 2024 | Voters reject the BVG reform, so the 6.8 per cent minimum conversion rate stays | Settled |
| 1 January 2025 | Pillar 3a gaps from 2025 onwards can be filled with buy-ins | In force; first buy-in in 2026 |
| 19 December 2025 | Parliament adopts a federal childcare allowance (UKibeG) | Not in force; no date set |
| 1 January 2026 | Women's reference age 64 years and 6 months, rising to 65 in 2028 | In force |
| 29 November 2026 | Vote on raising VAT by 0.4 percentage points to part-finance the 13th AHV pension | Pending; 2028 at the earliest |
| December 2026 | First 13th AHV old-age pension paid | In force |
Source: Federal Social Insurance Office (BSV), Information Centre OASI/DI and Federal Tax Administration, read 23 September 2026.
What comes off your payslip?
You and your employer split the basic contributions equally.
| Contribution | You pay | Employer pays | Income limit |
|---|---|---|---|
| AHV/AVS | 4.35 per cent | 4.35 per cent | None |
| IV/AI | 0.7 per cent | 0.7 per cent | None |
| EO/APG | 0.25 per cent | 0.25 per cent | None |
| ALV/AC | 1.1 per cent | 1.1 per cent | CHF 148,200 a year |
| Pension fund (BVG/LPP) | Set by the fund | At least as much as all employees together | Compulsory part: salary between CHF 26,460 and 90,720 |
Source: Information Centre OASI/DI, «Social security in Switzerland» 2026, read 23 September 2026.
That makes 5.3 per cent each for AHV, IV and EO, 10.6 per cent in total. Contributions start on 1 January after your 17th birthday if you work, and after your 20th if you do not. Self-employed people pay 10.0 per cent, less on incomes between CHF 10,100 and CHF 60,500. Not in work, as a student or early retiree? You pay according to assets and pension income, CHF 530 to CHF 26,500 a year, unless a working spouse pays at least CHF 1,060.
Each missing year cuts your AHV pension by about 2.3 per cent, and you can fill only gaps from the past five years.
If you lose your job
Unemployment benefit needs at least 12 months as a contributing employee in the two years before you register with the RAV/ORP (regional employment centre), which you must do by your first day of benefit at the latest. It pays 70 per cent of the insured salary, or 80 per cent in some cases, such as supporting children under 25. EU/EFTA periods count with the PD U1 form.
How do the three pillars work?
| Pillar | What it is | Key 2026 figures |
|---|---|---|
| 1: AHV/AVS | State old-age and survivors' pension | Full pension CHF 1,260 to 2,520 a month; a couple's two pensions capped at CHF 3,780; reference age 65 for men |
| 2: pension fund (BVG/LPP) | Occupational pension through your employer | Compulsory above CHF 22,680 a year from one employer; CHF 6,800 a year per CHF 100,000 of mandatory savings |
| 3a: tied private pension | Voluntary, tax-deductible saving | Up to CHF 7,258 with a pension fund; 20 per cent of earned income, up to CHF 36,288, without |
Source: Information Centre OASI/DI, Federal Social Insurance Office (BSV) and Federal Tax Administration (ESTV), read 23 September 2026.
The 13th AHV pension, approved by voters on 3 March 2024, is paid for the first time in December 2026: one twelfth of the year's old-age pensions.
If you have never belonged to a Swiss pension fund, you can make voluntary, tax-deductible buy-ins in your first five years, up to 20 per cent of your insured salary a year. Money in foreign schemes generally cannot be transferred in; Liechtenstein is the exception.
Since 1 January 2025 you can also buy in for missed years from 2025 onwards, if you pay the full regular amount that year. You can withdraw at the earliest five years before reference age, or earlier to buy a home or become self-employed.
Family allowances in Switzerland: how much per child?
Under the federal Family Allowances Act (FamZG), every canton pays at least CHF 215 a month per child (child allowance, up to 16) and CHF 268 (education allowance, up to 25 while in post-compulsory education). Many pay more:
| Canton | Child allowance | Education allowance | Birth allowance |
|---|---|---|---|
| Zurich | CHF 215 (CHF 268 over 12) | CHF 268 | None |
| Bern | CHF 250 | CHF 310 | None |
| Basel-Stadt | CHF 275 | CHF 325 | None |
| Geneva | CHF 311 (CHF 411 from the third child) | CHF 415 (CHF 515 from the third child) | Listed as CHF 2,073/3,073 |
| Vaud | CHF 322 (CHF 365 from the third allowance) | CHF 425 (CHF 468) | CHF 1,617 |
| Zug | CHF 330 | CHF 330 to 385 | None |
Source: Federal Social Insurance Office (BSV), monthly rates for 2026, read 23 September 2026.
As an employee, you qualify if your AHV-liable income is at least CHF 630 a month or CHF 7,560 a year; claim through your employer. For children living elsewhere in the EU/EFTA, Switzerland pays the difference if its allowance is higher. A parliamentary initiative (23.406) would raise the federal minimums to CHF 250 and CHF 300, but it is only a proposal.
Maternity, paternity and other parental leave
| Leave | Length | When to take it | Pay |
|---|---|---|---|
| Maternity | 14 weeks (98 days) | From the birth, in one block | 80 per cent of average earnings, up to CHF 220 a day |
| Other parent | 2 weeks (10 working days) | Within six months, in one block or as single days | 80 per cent, up to CHF 220 a day |
| Adoption of a child under 4 | 2 weeks, shareable | Within 12 months | 80 per cent, up to CHF 220 a day |
| Care of a seriously ill child | Up to 14 weeks, shared by both parents | Within 18 months | 80 per cent, up to CHF 220 a day |
Source: Federal Social Insurance Office (BSV) and Information Centre OASI/DI, read 23 September 2026.
To qualify, you need nine months of AHV insurance before the birth and at least five months of work in that time; periods in EU/EFTA states and the UK count. Mothers may not work in the first eight weeks, and going back early ends the allowance. After probation, your employer cannot dismiss you during pregnancy or the 16 weeks after the birth.
Childcare costs and the federal allowance still to come
The federal impulse programme for childcare places runs until the end of 2026. Its successor, the UKibeG, passed Parliament on 19 December 2025 and faced no referendum. It creates a Betreuungszulage (childcare allowance) of at least CHF 100 a month for a child in paid care one day a week, plus CHF 50 per extra half-day – but it is not in force, and no date has been set.
Until then, costs depend on your canton. In Basel-Stadt, a full-time place in a subsidised Kita costs entitled parents at most CHF 1,600 a month; start looking six to eight months ahead. In the canton of Bern, vouchers from 1 August 2026 are worth up to CHF 157.50 per Kita day for babies and CHF 105 for toddlers. Federal tax allows a childcare deduction of up to CHF 25,800 per child.
What to do now
| Step | What | When |
|---|---|---|
| 1 | Check your AHV, IV, EO, ALV and pension fund deductions | First payslip |
| 2 | Ask your pension fund about a voluntary buy-in | Within your first five years |
| 3 | Pay into pillar 3a, up to CHF 7,258 with a pension fund | Each year |
| 4 | Claim family allowances through your employer | When you start work |
| 5 | Not working? Contact your cantonal compensation office | From 1 January after your 20th birthday |
| 6 | Plan parental leave with your employer | Before the birth |
| 7 | Look for childcare and apply for subsidies | Basel-Stadt: six to eight months ahead |
Source: Information Centre OASI/DI, Federal Social Insurance Office (BSV) and canton of Basel-Stadt, read 23 September 2026.
Official sources
The official pages this guide is based on, read 23 September 2026. Links open the authority’s own website.
- Information Centre OASI/DI – brochure 'Social security in Switzerland, valid as of 1st January 2026' · ahv-iv.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Tax Administration (ESTV/FTA) · estv.admin.ch
- ch.ch (official portal of the Confederation, cantons and communes) · ch.ch
- Fedlex – Ordinance on tax deductions for contributions to recognised pension schemes (BVV 3, SR 831.461.3), version… · fedlex.data.admin.ch
- ch.ch (official portal of the Confederation, cantons and communes) · ch.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- Federal Social Insurance Office (BSV/FSIO) · bsv.admin.ch
- ch.ch (official portal of the Confederation, cantons and communes) · ch.ch
- ch.ch (official portal of the Confederation, cantons and communes) · ch.ch
- Canton of Basel-Stadt · bs.ch
- City of Bern · bern.ch
- Federal Tax Administration (ESTV/FTA) · estv.admin.ch
Relocate in Europe provides general information, not legal or financial advice for your individual situation. Check with the authority named above before you act – rules change, and your case may differ.