Skip to content
Get in touch

Glossary

AHV Contributions for Non-Employed Persons

AHV contributions for non-employed persons are the social security contributions that a person without gainful employment pays personally until reaching the ordinary AHV reference age, for example during early retirement. They are not calculated from a salary but from net assets plus twenty times the annual pension income, and range between CHF 530 and CHF 26,500 a year (AHVV Art. 28).

At a glance

  • Minimum contribution CHF 530, maximum contribution CHF 26,500 a year (as of 2026, source: fact sheet 2.03 of the AHV/IV Information Office).
  • The basis for calculation is net assets plus twenty times the annual pension income (AHVV Art. 28).
  • The maximum contribution is reached from relevant assets of CHF 8,950,000 (as of 2026).
  • For married couples, the combined assets are split evenly between both partners.
  • In addition to the AHV/IV/EO contribution, the compensation office levies its own administrative cost contribution.

Frequently asked questions

Anyone with no earned income, or only a small one that stays below twice the minimum contribution, for example during early retirement, while studying without a side job, or during a longer break from employment. What counts is the actual employment situation, not a formal label.
Occupational pension (2nd pillar) balances not yet drawn, including vested benefits balances, do not count toward the relevant assets used to calculate the contribution. Once paid out as capital, it becomes part of the assets.

Part of the topic

Pension & Retirement

Sources: Informationsstelle AHV/IV, Merkblatt 2.03 "Beiträge der Nichterwerbstätigen an die AHV, die IV und die EO" · Systematische Rechtssammlung (fedlex), AHVV SR 831.101

This entry is for general information purposes only and does not constitute investment, legal or tax advice. It is a simplified summary of the legal position and tax treatment.