Questions relating to social security occupy Switzerland more than almost any other topic – visible in votes, surveys and public debate. To help you keep track, we summarize which changes will be relevant for employers and employees in 2026.
Limits, key figures and contributions
The maximum AHV pension will remain unchanged at the start of 2026. Accordingly, the associated BVG and pillar 3a limits will not change. As usual, we provide a compact overview of all social insurance values for 2026 in our updated flyer.
Annual figures – AHV
In addition to adjustments based on the new tax practice, various clarifications were made.
13th AHV pension
The 13th AHV pension will be paid out for the first time in December 2026. It is regarded as a supplement and has no impact on existing thresholds, pension supplements for women in the AHV 21 transition generation, child-raising or care credits. Supplementary benefits will also not be reduced as a result.
For married couples, the capping of AHV pensions at 150% of the maximum pension remains unchanged. The 13th pension itself is not taken into account, but is calculated on the basis of the reduced pension.
All persons drawing a retirement pension on December 1, 2026 are entitled. If an entitled person dies before this date or the entitlement expires (e.g. due to moving away), there is no pro rata entitlement. The compensation offices require a life certificate before payment.
If the pension amount changes in the course of the year – for example due to the start of the pension, recalculation or splitting – the 13th pension is calculated as the average of the retirement pensions paid out in the year. It is only paid out for old-age pensions, but not for IV, survivors’ or supplementary pensions.
The payment of the 13th pension is also reduced in the case of pensions drawn in advance. In the case of deferred pensions, it is paid including the deferral supplement.
The compensation offices will inform the beneficiaries directly about the calculation and payment in the course of 2026. A formal ruling can be requested on request.
Reference age women
As part of the implementation of AHV 21, women born in 1962 now reach the reference age at 64 years and 6 months.
Low wage
Up to an annual income of CHF 2,500, AHV contributions only have to be paid on application. Certain occupational groups are exempt from this rule. In addition to employees in private households and in the arts and culture sector, this exception now also applies to employees in museums, design companies and in electronic and printed media – here, the salary is subject to contributions from the first franc.
Net wage compensation
The guidelines on the relevant salary specify that in the case of continued salary payment with net salary compensation, only the salary that is actually reduced is deemed to be subject to contributions. Compensation must therefore already be made on the gross salary and not only on payment.
Contributions to education and training
If the employer assumes the costs of training already completed when the employee takes up employment, these are deemed to be benefits. Whether they qualify as relevant salary depends in particular on the connection with the professional activity.
Asymmetric dividends
In the case of persons who are both employees and shareholders, the distinction between salary and dividends is clarified. In the case of asymmetrical dividends, the part that compensates for the work performed must be deducted first. Only then is it examined whether an excessive dividend exists. The existing case law is thus explicitly included in the guidelines.
Family allowances
Child and education allowances are increasing:
- Canton of Graubünden: 240 / 290 francs
- Canton Aargau: 225 / 278 francs
The contributions for family allowances are also changing in other cantons.
Income Compensation Ordinance (EO)
Paper-based EO applications will be abolished. In future, service members in the army, civilian service, civil defense and “Youth and Sport” will submit their applications digitally. The introduction will take place gradually from the beginning of 2026. Employers will receive the necessary information via QR code letters, existing online portals or ERP interfaces. Paper applications that have already been submitted will continue to be processed according to the previous procedure.
Short-time working compensation (KAE)
Within the two-year framework period, companies can generally receive compensation for short-time working for a maximum of twelve months. Due to an urgent amendment to the law, the Federal Council can extend this period to 24 months – which was decided on November 1, 2025. This means that it will be possible to receive KAE for a maximum of two years until July 31, 2026, including for current framework periods. The regulation is limited until the end of 2028 and is intended to provide targeted relief for companies with declining orders.
Pillar 3a
From 2026, missed payments from 2025 can be made up for. This will make it possible for the first time to make subsequent purchases into pillar 3a.
Wage statement and expenses
The instructions for the salary statement have been amended in certain areas. The rate per kilometer for business trips by private vehicle has increased from 70 to 75 centimes.
Business trips with a private vehicle
The new maximum allowance is 75 centimes per kilometer. For employees with frequent business trips, the model template of the Swiss Tax Conference continues to apply. When applying these flat rates, field F must now be marked on the salary statement, which means that an additional deduction of professional expenses for commuting to work is no longer necessary.
Under AHV law, these allowances are also considered expenses without the obligation to pay contributions. As lump-sum allowances require proof of the kilometers driven, corresponding records can be requested as part of an inspection.
Business vehicles – private share
There is no change to the flat-rate taxation for privately used business vehicles. A waiver of the private share is only permissible if 75 centimes is charged for privately driven kilometers.
Abolition of REKA checks
From 2026, no more new REKA cheques will be issued. The previous special regulation will no longer apply; benefits will be regulated uniformly in future.
New 600-franc limit
Certain benefits can now be granted up to CHF 600 per year without declaration in the salary statement. The tax treatment will be adapted to the AHV practice.
| What | Max. value | Exceeding value | Change compared to 2025 |
|---|---|---|---|
| Discounts for products and services | 20% per benefit, up to a maximum of CHF 600 per year | Exceeding value: Declaration in para. 2.3 and relevant AHV salary | New regulation |
| Usual gifts in kind | Max. CHF 600 per calendar year | Full amount: Declaration in section 2.3 and relevant AHV salary | – Increase from CHF 500 to CHF 600 – now per year instead of per event (analogous to AHV) |
| Admission cards for events | Max. CHF 600 per calendar year | Exceeding value: Declaration in para. 2.3 and relevant AHV salary | – Increase from CHF 500 to CHF 600 – now per year instead of per event (analogous to AHV) |
Fire department pay
The maximum tax- and contribution-free amount for militia firefighters will rise from CHF 5,300 to CHF 5,400.
Cross-border employment relationships
The conditions for so-called workation postings have been relaxed. Compensation offices can now also approve continued employment in Switzerland if there are personal reasons such as caring for relatives or medical reasons. The permissible duration continues to depend on the respective social security agreements.
Regular employment abroad for personal reasons in the sense of multiple employment is not regulated.
Conclusion and outlook
2026 will remain an eventful year in terms of social policy. With the AHV 2030 reform, the first proposals are already on the table – from additional contribution income to incentives to work longer. In particular, adjustments to the retirement age in the second pillar and efforts to decouple social insurance more strongly from marital status will be the subject of discussion.
