Salary contributions
Contribution obligations of employers and employees
Employers and employees each pay half of the OASI/DI/EO and ALV contributions. Both the contributions to the Family Allowances Office and the administration fee contributions are borne exclusively by the employers.
How much are the contributions
The online-calculator will give you that information.
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
Beginning of the contribution obligation
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
End of the contribution obligation
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
Determination of the final contributions
The obligation to pay contributions for employed persons begins on 1 January after their 17th birthday (example: persons born in 2000 have been subject to contributions since 1 January 2018).
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
The obligation to pay contributions ends at the age of 64 (women) or 65 (men). If the employment continues after reaching retirement age, the obligation to pay contributions, both for the employer and for the employee, remains until the end of the employment.
However, in this case, an old-age allowance (CHF 1400/month or CHF 16,800/year) can be deducted from the relevant income.
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
Marginal income
However, in this case, an old-age allowance (CHF 1400/month or CHF 16,800/year) can be deducted from the relevant income.
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
For annual incomes of less than CHF 2'300, social security contributions usually only have to be paid if the employee expressly wishes to do so.
Fixing the provisional account of contributions
On the basis of the expected annual sum of salaries, the compensation office determines the provisional on-account contributions at the beginning of the contribution year. The basis for determining the on-account contribution is either the sum of salaries of the previous year or the declaration of the employer. If the sum of salaries change significantly in the course of the contribution year, this must be reported to the compensation office. The report can be made online via our platform connect.
Employers must pay the on-account contributions on a monthly basis (below a annual sum of salaries of CHF 200,000 per quarter). Payment date is the 10th day after the end of the month or the quarter.
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
The final contributions are determined as soon as the annual salary declaration of the employer is available. This must be communicated to the compensation office by 30 January after the contribution year at the latest. In the event of non-compliance with this deadline, default interest will be charged on subsequent claims. The difference between the provisionally determined on-account contributions and the definitive contributions will be repaid by the compensation office or invoiced retrospectively.
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
More details:
Leaflet 2.01 - Salary contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Leaflet 2.05 - Payments received on termination of employment
Leaflet 2.06 - Domestic work
Forms
Leaflets
