The share of social insurance contributions deducted from the employee's gross salary.
For 2026 these are AHV/IV/EO at 5.3%, ALV at 1.1% up to CHF 148,200, at most half of the BVG contribution, and, depending on the employer, shares of daily-sickness and non-occupational accident insurance.
The employer withholds these amounts and pays them to the relevant funds together with its own share.
