At the turn of the year, changes to social insurance, salaries and deductions regularly come into force in Switzerland. These affect both employers and employees and have a direct impact on net salary, contributions and financial planning.
Which social insurance schemes are affected?
The updates mainly affect **AHV, IV, EO, ALV as well as occupational pension schemes**. Depending on income level, employment type and age, the effects of these changes vary.
AHV: Contribution rates and benefit adjustments
Contribution rates for AHV remain largely stable. However, structural changes – such as the **13th AHV pension** or adjustments to the maximum pension – create new financial conditions for insured persons and companies.
Payroll: What changes for employees
Adjustments to social security deductions directly impact net salary. Depending on industry, contract type and age structure, monthly differences may occur that only become visible on the payslip.
Impact on employers
Employers need to adapt their **payroll accounting, contribution calculations and budget planning**. Topics such as net salary compensation, secondary employment and low-income wages are becoming increasingly relevant.
Why early planning is essential
Those who consider the changes early can avoid unpleasant surprises with settlements or back payments. Especially for SMEs and self-employed individuals, a regular review of the social insurance structure is essential.
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