When do you have to start paying BVG/PK (pension fund) contributions?

The following employees are subject to mandatory insurance:

1 Employees who are over 17 years of age and receive an annual salary of more than CHF 22,680 (effective January 1, 2025) from an employer (Art. 7) are subject to mandatory insurance. The monthly wage must exceed CHF 1,890.

2 If an employee has been employed by an employer for less than one year, the annual wage is deemed to be the wage the employee would have earned had he or she been employed for the entire year.

Art. 25 Mandatory Insurance for Employees and the Unemployed

The following employees are not subject to mandatory insurance:

a. Employees whose employers are not required to pay contributions to the AHV;

b. Employees with a fixed-term employment contract of no more than three months; subject to Article 1k;

c. Employees who work part-time and are already covered by mandatory insurance for their primary employment or who are self-employed as their primary occupation;

Art. 1 Employees Exempt from Mandatory Insurance

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