Old-age and survivors' insurance, the first pillar of the Swiss social security system. Despite the English name, it covers old age and survivors; disability (IV/AI) and loss of earnings (EO/APG) are collected alongside it.
Rate (2026): 10.6% of gross salary for AHV, IV and EO combined, split equally between employer and employee at 5.3% each. There is no upper salary ceiling: the contribution applies to the whole salary.
Self-employed people pay their own contributions at a maximum of 10.0%, on a sliding scale for income below CHF 60,500.
Contributions are mandatory from the first franc of salary, and the employer is responsible for declaring and paying both shares to the compensation fund.
