AHV contributions
AHV contributions are the contributions to old-age and survivors’ insurance; they are levied on the entire determinant salary, borne half each by employer and employee, and settled together with IV and EO contributions through the compensation fund.
Definition
Unlike the pension fund there is no salary ceiling: contributions fall on the whole salary, including high incomes. What is captured is the determinant salary — it includes allowances, commissions and benefits in kind, but not genuine expense reimbursements.
The self-employed pay their contributions on the business result, on a declining scale and without an employer share. The owner of a sole proprietorship therefore appears on no payslip.
Where to read it
- Old-Age and Survivors’ Insurance Act (SR 831.10)
- Invalidity Insurance Act (SR 831.20)
- Loss of Earnings Compensation Act (SR 834.1)
What the software must be able to do
Check whether the rates are maintained with the program or have to be typed in, and whether the annual filing to the compensation fund runs electronically via Swissdec. Typing them in by hand is the most frequent cause of wrong payroll in January.
Checked Aug 2026
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