What do the threshold amounts mean and how high are they?
Threshold amounts are defined thresholds that play a central role in occupational benefits insuranceBVG). They determine when and to what extent an insured person is insured in the pension fund in accordance with the law. The most important thresholds in 2025 are as follows:
- BVG: CHF 22,680
Anyone who earns an annual income below this threshold is not compulsorily insured under the occupational benefit scheme.
- BVG: CHF 26,460
In the statutory minimum solution, this amount is deducted from the annual income in order to calculate the so-called coordinated salary - i.e. the portion of the salary that is actually insured. The coordination deduction takes into account the fact that part of the income is already covered by AHV/IV.
- Maximum qualifying AHV salary: CHF 90,720
Parts of income above this amount are not insured under the mandatory occupational benefit scheme. However, salaries in excess of this amount can be insured under the extra-mandatory part.
These limits are adjusted regularly, usually every two years, to take account of salary and price trends. For this reason, your contributions and the expected retirement benefits will change at this rate even if there are no other influences (change in salary, degree of employment or pension plan).
Important: These limits may be set differently for non-mandatory pension plans. The employee benefits committee (employee and employer representatives in your company) defines the insured salaries and benefits. Your pension certificate shows which savings or risk salary is insured.