The BVG Basis is calculated based on the maximum salary as defined by law.
The age percentages are as follows:
Ages 18–24: 1.3%
Ages 25–34: 4.8%
Ages 35–44: 6.3%
Ages 45–54: 8.8%
55-Pension 10.3%
BVG Calculation through December 31, 2024:
Coordination deductions:
Hourly wage: CHF 11.75
Daily wage: CHF 98.70
Monthly salary: CHF 2,143.75
Annual salary: CHF 25,725
The calculation is as follows:
Gross wages exceeding CHF 40.35 per hour, CHF 338.94 per day, and CHF 7,350 per month
Since the Basic Plan is based on a maximum insurable wage, wages exceeding the amounts listed above are not taken into account for BVG contributions.
These amounts are automatically used in the calculation.
Example: If you earn CHF 80.00 per hour and choose the BVG Basic plan, your BVG contributions will be calculated based on CHF 40.35.
CHF 40.35 minus 11.75 coordination deduction per hour = CHF 28.60 maximum insurable wage per hour
CHF 338.94 minus 98.70 coordination deduction per day = CHF 240.24 maximum insurable wage per day
CHF 7,350.- x 12 months (or x 13 if a 13th-month salary is paid separately) = CHF 88,200 minus CHF 25,725 coordination deduction per year = CHF 62,475 maximum insurable wage per year : 12 (or 13) = CHF 5,206.25 maximum insurable wage per month
Next, the maximum insurable wages are multiplied by the relevant percentage of the employee’s age, and the result is the BVG deduction.
Example: A 35-year-old person
CHF 28.60 maximum insurable hourly wage: 100 × 6.3 BVG rate = CHF 1.8018 BVG deduction per page (employer and employee deductions)
Gross hourly wage of less than CHF 40.35, CHF 338.94 per day and CHF 7,350 per month
The calculations here are based on effective wages.
Example: A 35-year-old person with a gross salary of CHF 35
CHF 35.00 minus 11.75 coordination deduction per hour = CHF 23.25 insurable wage.
CHF 23.25 : 100 * 6.3 BVG rate for 35 years = CHF 1.46475 BVG deduction per page (employer and employee contributions)
Example: 30 years with a gross monthly salary of 5,000
CHF 5,000 x 12 months (or x 13 if the 13th-month salary is paid separately) = CHF 60,000 annual salary minus 25,725.- annual coordination deduction = CHF 34,275 insurable salary.
CHF 34,275 : 12 months (or : 13 months) = CHF 2,856.25 insurable earnings per month : 100 * 4.8 BVG rate for 30 years = CHF 137.10 BVG deduction per side (employer and employee contributions)
BVG Calculation Effective January 1, 2025:
Coordination deductions:
Hourly wage: CHF 12.10
Daily Wage: CHF 101.64
Monthly salary: CHF 2,205.00
Annual salary: CHF 26,460
The calculation is as follows:
Gross wages exceeding CHF 41.50 per hour, exceeding CHF 348.60 per day, and CHF 7,560 per month
Since the Basic Plan is based on a maximum insurable wage, wages exceeding the amounts listed above are not taken into account for BVG contributions.
These amounts are automatically used in the calculation.
Example: If you earn CHF 80.00 per hour and choose the BVG Basic plan, your BVG contributions will be calculated based on CHF 41.50.
CHF 41.50 minus 12.10 coordination deduction per hour = CHF 29.40 maximum insurable wage per hour
CHF 348.60 minus 101.64 coordination deduction per day = CHF 246.96 maximum insurable earnings per day
CHF 7,560.- x 12 months (or x 13 if a 13th-month salary is paid separately) = CHF 90,720 minus CHF 26,460 coordination deduction per year = CHF 64,260 maximum insurable salary per year : 12 (or 13) = CHF 5,355 maximum insurable wage per month
Next, the maximum insurable wages are multiplied by the relevant percentage of the employee’s age, and the result is the BVG deduction.
Example: A 35-year-old person
CHF 29.40 maximum insurable hourly wage: 100 × 6.3 BVG rate = CHF 1.8522 BVG deduction per page (employer and employee deductions)
Gross hourly wage of less than CHF 41.50, CHF 348.60 per day and CHF 7,560 per month
The calculations here are based on effective wages.
Example: A 35-year-old person with a gross salary of CHF 35
CHF 35.00 minus 12.10 coordination deduction per hour = CHF 22.90 insurable wages.
CHF 22.90: 100 × 6.3 BVG rate for 35 years = CHF 1.4427 BVG deduction per page (employer and employee contributions)
Example: 30 years with a gross monthly salary of 5,000
CHF 5,000 x 12 months (or x 13 if the 13th month’s salary is paid separately) = CHF 60,000 annual salary minus 26,460.- annual coordination deduction = CHF 33,540 insurable salary.
CHF 33,540 ÷ 12 months (or ÷ 13 months) = CHF 2,795 insurable earnings per month : 100 * 4.8 BVG rate for 30 years = CHF 134.16 BVG deduction per side (employer and employee contributions)