What are the minimum and maximum salary requirements to be affiliated with a pension fund?
- LPP minimum salary (entry threshold): CHF 22,680 in 2026 and 2025 (CHF 22,050 in 2024)
When the BVG minimum salary corresponds to the entry threshold, the full coordination deduction is not applied. Instead, the insured salary will amount to CHF 3,780 (2026 and 2025). The latter is called the minimum coordinated salary.
- Maximum LPP salary (cap): CHF 90,720 in 2026 and 2025 (CHF 88,200 in 2024)
The maximum BVG salary is reduced by the coordination deduction amounting to CHF 26,460 (2026 and 2025). The result represents the maximum coordinated salary, which corresponds to the insured salary. The latter amounts to CHF 64,260.
Frequently asked questions about insured salaries under the LPP
Can I be insured for an amount exceeding the maximum BVG salary?
Beyond CHF 90,720, there is no longer a legal requirement, but most employers offer a supplemental insurance.
- The maximum insurable earnings in this context can reach CHF 907,200 (which is 10 times the mandatory LPP limit).
- There is no binding legal rules on contributions, the interest rate, or the conversion rate.
Can I enroll in a pension fund as a self-employed person?
Yes, as a self-employed individual recognized by the AVS, you can sign up intentionally to a pension fund (LPP). This affiliation is not mandatory, but it is possible with certain institutions open to the self-employed, such as LPP Supplementary Institution Foundation or some private group insurance plans.
You will then have to pay the’integer contributions (employer and employee portions) and choose your own level of coverage. This allows you to build up a retirement capital supplementary coverage and to benefit from tax deductions, just like employees.
If you do not join a pension fund, you can still make contributions to the 3rd Pillar A as’independent, up to CHF 36,288 per year in 2026 (20 % of net AVS income).
What does the coordination deduction represent?
The coordination deduction serves to exclude from occupational pension plans (2nd pillar) the portion of income already covered by the’OASI / AI (1st pillar). In 2026, it amounts to CHF 26,460, which is 7/8 of the maximum annual AHV pension.
Specifically, this means that only the salary above this deduction is insured by the BVG. This is what is known as the coordinated salary.