Wage data

What do AHV annual salary, insured savings salary, BVG and insured risk salary mean?

The annual AHV salary reported by the employer generally corresponds to your gross salary subject to AHV contributions. This includes all income that an employee receives as part of the employment relationship. Salary components that only occur occasionally (overtime, long-service awards, bonuses) are not subject to BVG insurance and are not normally taken into account.

The legally insured savings wage corresponds to the reported annual AHV wage minus BVG(2026: CHF 26,460). The BVG is a fixed amount that is deducted from the AHV-liable wage in order to calculate the insured wage for occupational pension provision.

The maximum BVG insured by law may not currently (2026) exceed CHF 64,260. Income above this amount can be covered by a supplementary pension plan if the employer decides to offer one.

The legally insured risk salary is often defined in the same way as the insured savings salary.

The pension plan shows which salaries are insured in your specific case.