Dec 23, 2025 1 min read

Switzerland: Social Insurance and Occupational Pension Limits Confirmed For 2026 (No change vs 2025)

OFAS published the amounts valid from 1 January 2026, stating no change vs 1 January 2025. Document includes AVS/AI/APG minimum contributions and degressive-scale income bounds, plus LPP occupational pension thresholds (salary minimum, coordination deduction, upper limit).

Effective Date

Published

Impact

  • Confirms 2026 statutory thresholds used for determining mandatory LPP coverage and related payroll limits, even though amounts remain unchanged.

Payroll action

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