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Changes in social security contributions and the second and third pillars in 2025

Updated on December 16, 2024

We will always keep you informed about current changes in social insurance and provide you with the latest updates for the year 2025.

Current EO rate in 2025​​

Since 2020, the introduction of paternity leave has remained unchanged. As the compensation for these two weeks is provided through the Income Replacement Ordinance (EO), this social insurance contribution stands at 0.50%. The deductions for AHV/IV/EO remain unchanged at 10.6% of the gross salary.

Current AHV/IV minimum pension in 2025

Due to current price and wage developments, the AHV/IV minimum pension for individuals is CHF 1'260 per month. The maximum pension for an individual is CHF 2'520 per month, and CHF 3'675 for a married couple.

Current BVG entry threshold as of 2025

From what salary do I have to pay contributions to the occupational pension scheme? This is regulated by the BVG entry threshold 2025, also known as the minimum annual salary. The mandatory BVG insurance for 2025 starts at an AHV annual salary of CHF 22'680. The coordination deduction remains at CHF 26'460. The maximum insured salary is CHF 90'720.

Maximum amount of pillar 3a in 2025

For insured persons with a pension fund, the maximum amount is CHF 7'258. For self-employed persons without a pension fund, the maximum amount remains at 20% of net income, or a maximum of CHF 36'280.

Oliver Diggelmann
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Changes in social security contributions and the second and third pillars in 2025

We will always keep you informed about current changes in social insurance and provide you with the latest updates for the year 2025.

Oliver Diggelmann

Do you have questions? Get in touch with me, I am happy to help.

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