Compulsorily insured for AHV:
- with civil residence in Switzerland or
- gainful employment in Switzerland, but with residence abroad or
Swiss citizens working abroad, e.g., in the service of the Confederation, for international organizations, or organizations subsidized by the federal government. - Special case "gainful employment in several countries". The principle generally applies (adoption of EU regulation):
Principle of the place of employment: This means subjection at the place of employment and the principle that one is only subject to social insurance in one country. Your Fiduciary will gladly assist you in assessing the principle of the place of employment (AHV subjection), especially if you are gainfully employed in several countries.
AHV/IV/EO - Contribution obligation
- Obligatory depending on age and status
- Employees (AN) and employers (AG) in equal shares according to the statutory contribution rate
- Self-employed persons (SE) with a decreasing contribution scale (AHV/IV information center); assessment basis tax authority
- Non-employed persons (NE) e.g., students, early retirees, world travelers, spouses of retirees, etc. depending on assets and income; min. CHF 530.00 max. CHF 26'500 /year.
If an employee earns no less than CHF 2,500.00 per calendar year from an employer (minor salary), the employer only deducts contributions if the employee explicitly requests it (written agreement is preferable).
Note: No tax-free allowance in private households and the cultural sector.
For employers in private households (cleaner, domestic help, babysitter), gross annual wages that do not exceed CHF 2500.00 are also subject to contributions.
Exception:
- Pocket money jobs less than CHF 750.00
- Dance and theater producers
- Orchestras
- Phono and audiovisual producers
- Radio and television
- Schools in the artistic field