SOCIAL SECURITY RATES 2019

Umfassende Unternehmensberatung

Adaptations at a glance:

 Contribution rates employer Employees Total
Total Social security 5.125% 5.125% 10.25%
ALV contribution
to CHF 148’200.00
from CHF 148’201.00
1.10%
of 0.50%
1.10%
of 0.50%
2.20%
1.00%

 

AHV / IV / EO contribution rate:

The rates of social security contribution (AHV/IV/EO) this year remains unchanged from last year. The employer and employee share the contribution rate 50/50, thus amounting to 5.125% or a total of 10.25% for employers and employees.

Contribution rates Employer ‘s contribution Employee contribution Total
AHV 4 ,200% 4,200% 8.40%
IV 0.700% 0.700% 1.40%
EO 0.225% 0.225% 0.45%
Total 5.125% 5.125% 10.25%

 

ALV rate:

The maximum insured earnings in compulsory accident insurance is increased from 126,000 francs to 148,200 francs gross annual salary.
The contribution rate to the unemployment insurance (ALV) of 2.2% of the salary wage is levied up to the maximum limit of 148 200 francs. For wage shares over 148’200 francs, the contribution rate to the ALV is 1% of the relevant annual wage (unlimited indefinite).