Overview of social security contributions
Anyone who works or lives in Switzerland is insured under the social security system. This protection is generally linked to obligatory insurance contributions. The amount of these contributions and how they are collected varies from one insurance scheme to another and from the employment status. This page provides an overview of all Swiss social security contributions.
General overview
Contributions to old-age and survivors' insurance (OASI), invalidity insurance (AI) and income compensation allowances (IC) are the same across Switzerland and depend on your social insurance status (employee, self-employed or not in gainful employment). Only employees contribute to the unemployment insurance (AC); the contribution rate is the same across Switzerland. If you are an employee, your employer pays half of your OASI/AI/IC/AC contributions. The self-employed and individuals who are not in gainful employment pay the full amount themselves.
Contributions to occupational pension plans (PP) depend on the pension fund to which your employer or you, if you are self-employed, belong. The employer must pay at least half of the contribution for their employees. This type of insurance cover is optional for the self-employed but is closed to individuals who are not in paid work.
Family allowance (FA) contributions depend on the canton where your employer is based or, if you are self-employed, on the canton where you work, as well as on the family allowance office where your employer or you, as a self-employed person, are registered. People who are not in paid work do not pay family allowance contributions.
Premiums for occupational accident and disease insurance (AAP) and non-occupational accident insurance (AANP) vary according to your income and the type of company you work for. Your employer is liable for AAP contributions, while you, as an employee, are liable for AANP contributions. For the self-employed, contributions to both schemes are optional. People who are not in paid work can take out AANP insurance with their health insurer.
It is therefore not possible to specify the contributions rates or premiums for the PP, FA, AAP and AANP schemes for the current year. The following figures are based on social insurance statistics from previous years.
Tables Overview of contributions
Employee and employer contributions
Social security contributions are paid by the employer to their OASI office, pension fund and accident insurer. The employer deducts the share of the contributions and premiums payable by their employees from their salaries.
Salary calculations can be made using the calculators below. These are simple examples and therefore should not be used to generate official employee salary statements, as these include additional variables such as social insurance contributions due under cantonal law and the employment contract.
For short-hours employment contracts, employers can apply to their OASI office for a simplified settlement procedure for OASI/AI/IC/AC/FA contributions and withholding tax.
Individuals who are employed in private households can take out compulsory accident insurance cover through their OASI office ('simplified settlement procedure plus').
Further information can be found in the following online documents:
OASI/DI Information Center leaflets on OASI/IV/EO/ALV/FamZ contributions
OASI/DI Information Center leaflets on family allowances
OASI/DI Information Center leaflets on compulsory accident insurance cover
OASI/DI Information Center leaflets on occupational pension provision
FSIO guidelines for OASI offices on OASI/IV/EO/ALV contributions
FSIO guidelines for OASI offices on family allowances
Contributions by the self-employed
The self-employed pay all contributions themselves to their OASI office and, where applicable, their pension fund and accident insurance provider. A sliding scale is used to determine the rate of OASI/AI/IC contributions on annual incomes that are less than CHF 60,500 but equal to or in excess of CHF 10,100. For income equal to or above CHF 60,500 per year, the maximum OASI/AI/IC contribution rate applies. Self-employed persons whose income is equal to or less than CHF 10,100 per year pay the minimum OASI/AI/IC contribution of CHF 530 per year. The tax authorities calculate the net income subject to contributions and shares this information to the OASI offices.
Further information on contributions and benefits for the self-employed: What social insurance rules apply to the self-employed?
The self-employed can apply for official recognition of their self-employment status to the competent OASI office online at www.independants-suisse.ch. The website also provides further information on self-employment.
Additional online information:
OASI/DI Information Center leaflets
FSIO guidelines and contribution tables for OASI offices
OASI/EL Bulletin No. 492 (Interest deduction on invested equity capital 2024)
Contributions for individuals not in paid work
People who are not gainfully employed must pay OASI/AI/IC contributions. People who work part-time or only part of the year may also have to pay contributions in the same way as people who are not gainfully employed. The amount of these contributions depends on the person's assets on 31 December of the contribution year and the pension income received over that year and multiplied by 20. Invalidity and supplementary benefits are not considered as pension income. For married couples, regardless of their matrimonial property regime, the assets and pension income of both spouses are taken into account, but the total is divided by two.
Additional online information:
OASI/DI Information Center leaflets
FSIO guidelines and contribution tables for OASI offices
Voluntary social insurance contributions
Swiss nationals and nationals of EU and EFTA countries who leave Switzerland and are therefore no longer compulsorily insured under the OASI/AI/IC scheme may, under certain conditions, take out voluntary old-age and invalidity insurance if they reside outside the EU or EFTA. In voluntary OASI/AI insurance schemes, contributions and benefits are governed by the same rules as the compulsory insurance schemes, except that the insured person must pay all contributions themselves, regardless of whether they are employed or self-employed.
Additional online information:
OASI/DI Information Center leaflets
FSIO guidelines and contribution tables for OASI offices
Central Compensation Office - Voluntary OASI/DI contributions
Contacts
Professional fund associations
Federal Office of Public Health – FOPH