Switzerland Social Security: Contribution rates as of 1 January 2022

The Swiss social security contributions as of 1 January 2022 remain unchanged in comparison to 2021.

Contribution rates as of 1 January 2022

	Employer	Employee	Total
AHV/ AVS	4.35%	4.35%	8.70%
IV/ AI	0.70%	0.70%	1.40%
EO/ AC	0.25%	0.25%	0.50%
Total social security rate as of 01.01.2022	5.30%	5.30%	10.60%

The minimum social security contributions for self-employed individuals remains 10.00% in 2022.

The minimum social security annuity for 2022 is CHF 1'195 per month and the maximum is CHF 2'390. The maximum social security annuity for a married couple remains at CHF 3'585 per month.

For the 2nd pillar (occupational pension scheme) and the 3rd pillar (voluntary pension savings) the following applies:

	From 01.01.2022
Entry annual wage threshold for pension contributions	CHF 21'510
Minimal insured salary based on BVG per year	CHF 3'585
Maximum insured salary based on BVG	CHF 86'040
Wage coordination deduction per year	CHF 25'095
Maximum insured salary based on BVG	CHF 60'945
Pillar 3a maximum contributions with Pillar 2 contributions	CHF 6'883
Pillar 3a maximum deduction without Pillar 2 contributions	CHF 34’416

Find out more about International Social Security and our solutions.

If you would like to discuss this topic, please do reach out to our key contacts below:

Key contacts

David Wigersma - Partner, Global Employer Services

David has 20 years of experience in the area of international corporate and individual taxation planning. He specialises in addressing the complex compliance needs of a cross-border workforce with varied elements of compensation.

Stephen Turley - Senior Manager, Global Employer Services

Stephen is a Senior Manager with Deloitte’s Global Employer Services Department and leads the international social security practice for Switzerland. In that role, he supports clients with a variety of topics in connection to cross-border employees ensuring compliance of their mobile workforce and providing guidance to international social security obligations, benefits and entitlements. Stephen is a lecturer on social security at the University of Applied Science Winterthur and a frequent speaker at public seminars. He holds a MLaw degree from Zurich University and a BA of Arts from Trinity College Dublin.

Harry Verougstraete - Senior Manager, Global Employer Services

Harry is a Senior Manager within the Global Employer Services team of Deloitte in Switzerland. He is leading our Posted Workers Directive (PWD) offering and is co-leading our international social security team in Switzerland. Harry has more than 9 years of experience with Deloitte Belgium and Switzerland. He supports companies on global mobility related matters and is specialised in coordinating global mobility programs. He advices on tax, social security and PWD related matters.

Gloria Fehringer - Senior Consultant, Global Employer Services

Gloria is a senior consultant within Deloitte’s Global Employer Services. In that role, she supports clients with a variety of topics within international expatriate taxation, social security and global mobility support to ensure compliance amongst their mobile workforce. Gloria holds a B.A. degree from ebz university in Bochum and a LL.M. degree in corporate tax law from the University of Cologne, both accomplished in dual study programs while being employed with Deloitte in Germany. Alongside working in fields of international- and mobility tax as well as social security in Switzerland, she concluded a CAS in National Individual Taxation from Kalaidos School Zurich.

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Deloitte

Switzerland Social Security: Contribution rates as of 1 January 2022

Harry Verougstraete - Senior Manager, Global Employer Services

Gloria Fehringer - Senior Consultant, Global Employer Services

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