Switzerland Social Security: Contribution rates as of 1 January 2022 - Tax and Legal blog


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

Contribution rates as of 1 January 2022

















Total social security rate as of 01.01.2022




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 110x110

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_Bild

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. 



Verify your Comment

Previewing your Comment

This is only a preview. Your comment has not yet been posted.

Your comment could not be posted. Error type:
Your comment has been saved. Comments are moderated and will not appear until approved by the author. Post another comment

The letters and numbers you entered did not match the image. Please try again.

As a final step before posting your comment, enter the letters and numbers you see in the image below. This prevents automated programs from posting comments.

Having trouble reading this image? View an alternate.


Post a comment

Comments are moderated, and will not appear until the author has approved them.