From 2027, self-employed people pay at least CHF 541 into AHV, IV and EO

Anyone who makes music on a self-employed basis will pay a higher minimum contribution to AHV (old-age and survivors' insurance), IV (disability insurance) and EO (income compensation) from 1 January 2027: CHF 541 a year instead of CHF 530. The Federal Council decided this on 2 October 2026.¹

At the same time, the minimum AHV/IV pension rises from CHF 1,260 to CHF 1,280 a month and the maximum pension from CHF 2,520 to CHF 2,560, in each case for a full contribution period.¹ In mandatory occupational pensions (BVG, the pension fund), the entry threshold rises from CHF 22,680 to CHF 23,040 and the coordination deduction from CHF 26,460 to CHF 26,880.¹

The tax deduction for pillar 3a, tied private pension provision, is also going up: CHF 7,373 for people with a pension fund and CHF 36,864 for people without a second pillar.¹ All the changes apply from 1 January 2027.¹

The number to remember: CHF 23,040, the new BVG entry threshold.