Three pillars: state AHV/IV; mandatory occupational pension (BVG/LPP) for salaried people with annual income of at least CHF 22,680; voluntary Pillar 3a.

Pillar 3a limit 2026: CHF 7,258 for employees with a pension fund.

Self-employed without a pension fund: 20% of income up to CHF 36,288.

The AHV 13th pension is first paid in December 2026.

Business

Switzerland — Business: Social Security

Switzerland's retirement provision rests on three pillars: the state AHV/IV scheme, the mandatory occupational pension (BVG/LPP) for salaried people with an annual income of at least CHF 22,680, and voluntary private saving in Pillar 3a. For 2026 the Pillar 3a contribution limit is CHF 7,258 a year for employees affiliated with a pension fund, and for self-employed people without a pension fund it is 20% of income up to a ceiling of CHF 36,288. The first AHV 13th monthly pension is paid in December 2026. Check the BSV for the current coordinated salary and other figures.

VerifiedGovernment / official sourceFederal Social Insurance Office (BSV)Last reviewed: 2026-10-23

Why this matters

Employers and the self-employed both need to actively register with an AHV compensation office rather than assume enrollment happens automatically — and self-employed individuals in particular should understand they carry the full AHV burden alone and should proactively consider voluntary Pillar 2/3a savings since occupational pension isn't automatic for them.

Key facts

Three pillars: state AHV/IV; mandatory occupational pension (BVG/LPP) for salaried people with annual income of at least CHF 22,680; voluntary Pillar 3a.
Pillar 3a limit 2026: CHF 7,258 for employees with a pension fund.
Self-employed without a pension fund: 20% of income up to CHF 36,288.
The AHV 13th pension is first paid in December 2026.

Steps

Register with an AHV compensation office — Mandatory for both employers (for their staff) and self-employed individuals (for themselves).
Enroll in a pension fund (BVG) if employing staff above the threshold — Occupational pension is mandatory for eligible employees; self-employed can join voluntarily.
Consider voluntary Pillar 3a contributions — Especially valuable for self-employed individuals without a Pillar 2 pension, given the higher contribution cap available to them.

Costs

Pillar 3a maximum, employees with a pension fund (2026): CHF 7,258 per year

Common mistakes

Using the self-employed 3a ceiling as an employee — employees with a pension fund are capped at CHF 7,258.