A comparative calculation is performed for persons who are employed for fewer than 9 months a year or who work less than 50% of the normal working hours.
If the earned income amounts to less than 50% of the contributions owed as a non-working person, the person will be deemed to be non-working and accordingly pays the contributions as a non-working person. The contributions from employment can be offset.
Students who are not gainfully employed pay the minimum contribution (CHF 514.-) until the end of the calendar year of their 25th birthday. Then the ordinary rules (for non-working people) apply to them.
More details
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
