{"id":280,"date":"2026-07-28T09:39:25","date_gmt":"2026-07-28T09:39:25","guid":{"rendered":"https:\/\/invexa.swiss\/?p=280"},"modified":"2026-08-24T13:38:05","modified_gmt":"2026-08-24T13:38:05","slug":"lpp-salary-thresholds-contributions","status":"publish","type":"post","link":"https:\/\/invexa.swiss\/en\/lpp-salaire-cotisations\/","title":{"rendered":"BVG minimum and maximum salary (2026)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"280\" class=\"elementor elementor-280\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2584955 e-con-full e-flex e-con e-parent\" data-id=\"2584955\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-681768e e-con-full e-flex e-con e-child\" data-id=\"681768e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74dba57 montant elementor-widget elementor-widget-heading\" data-id=\"74dba57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the minimum and maximum salary requirements to be affiliated with a pension fund?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1b9b85 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"e1b9b85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><strong>LPP minimum salary (entry threshold):<\/strong> CHF 22,680 in 2026 and 2025 (CHF 22,050 in 2024)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26455f4 elementor-widget elementor-widget-text-editor\" data-id=\"26455f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>When the BVG minimum salary corresponds to the entry threshold, the full coordination deduction is not applied. Instead, the insured salary will amount to <strong>CHF 3,780<\/strong> (2026 and 2025). The latter is called the minimum coordinated salary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44cfd59 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"44cfd59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Maximum LPP salary (cap):<\/b> CHF 90,720 in 2026 and 2025 (CHF 88,200 in 2024)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1b8a2c elementor-widget elementor-widget-text-editor\" data-id=\"b1b8a2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The maximum BVG salary is reduced by the coordination deduction amounting to <strong>CHF 26,460<\/strong> (2026 and 2025). The result represents the <strong>maximum coordinated salary<\/strong>, which corresponds to the <strong>insured salary<\/strong>. The latter amounts to CHF 64,260.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e08e2 montant elementor-widget elementor-widget-heading\" data-id=\"b7e08e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently asked questions about insured salaries under the LPP<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-307d1df elementor-widget elementor-widget-n-accordion\" data-id=\"307d1df\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5080\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-5080\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can I be insured for an amount exceeding the maximum BVG salary? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5080\" class=\"elementor-element elementor-element-96c2be4 e-con-full e-flex e-con e-child\" data-id=\"96c2be4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c0f1b1 elementor-widget elementor-widget-text-editor\" data-id=\"6c0f1b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beyond <strong>CHF 90,720<\/strong>, there is no longer a legal requirement, but most employers offer a <strong>supplemental insurance<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44e24d2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"44e24d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">The <strong data-start=\"245\" data-end=\"274\">maximum insurable earnings<\/strong> in this context can reach <strong>CHF 907,200<\/strong> (which is 10 times the mandatory LPP limit).<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" fill=\"#000000\" width=\"800px\" height=\"800px\" viewbox=\"0 0 24 24\" id=\"check-mark-circle-2\" class=\"icon line\"><g id=\"SVGRepo_bgCarrier\" stroke-width=\"0\"><\/g><g id=\"SVGRepo_tracerCarrier\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/g><g id=\"SVGRepo_iconCarrier\"><path id=\"primary\" d=\"M20.94,11A8.26,8.26,0,0,1,21,12a9,9,0,1,1-9-9,8.83,8.83,0,0,1,4,1\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/path><polyline id=\"primary-2\" data-name=\"primary\" points=\"21 5 12 14 8 10\" style=\"fill: none; stroke: #071659; stroke-linecap: round; stroke-linejoin: round; stroke-width: 1.5;\"><\/polyline><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">There is no <strong>binding legal rules<\/strong> on contributions, the interest rate, or the conversion rate.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5081\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5081\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can I enroll in a pension fund as a self-employed person? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5081\" class=\"elementor-element elementor-element-ac8a7b9 e-con-full e-flex e-con e-child\" data-id=\"ac8a7b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58e5b76 elementor-widget elementor-widget-text-editor\" data-id=\"58e5b76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"0\" data-end=\"336\">Yes, as a self-employed individual recognized by <a href=\"https:\/\/invexa.swiss\/en\/ahv-pension-amounts-contributions\/\">the AVS<\/a>, you can sign up <strong data-start=\"59\" data-end=\"115\">intentionally<\/strong> to a <a href=\"https:\/\/invexa.swiss\/en\/2nd-pillar\/\">pension fund (LPP)<\/a>. This affiliation is not mandatory, but it is possible with certain institutions open to the self-employed, such as <strong data-start=\"256\" data-end=\"296\">LPP Supplementary Institution Foundation<\/strong> or some <strong data-start=\"304\" data-end=\"335\">private group insurance plans<\/strong>.<\/p><p class=\"\" data-start=\"338\" data-end=\"593\">You will then have to pay the\u2019<strong data-start=\"362\" data-end=\"390\">integer<\/strong> contributions (employer and employee portions) and choose your own level of coverage. This allows you to build up a <strong data-start=\"479\" data-end=\"528\">retirement capital <\/strong>supplementary coverage and to benefit from <strong data-start=\"549\" data-end=\"572\">tax deductions<\/strong>, just like employees.<\/p><p class=\"\" data-start=\"595\" data-end=\"765\">If you do not join a pension fund, you can still make contributions to the <a href=\"https:\/\/invexa.swiss\/en\/pillar-3a\/\">3rd Pillar A<\/a>\u00a0as\u2019<a href=\"https:\/\/invexa.swiss\/en\/3rd-pillar-self-employed\/\">independent<\/a>, up to <strong data-start=\"710\" data-end=\"739\">CHF 36,288<\/strong> per year in 2026 (20 % of net AVS income).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5082\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5082\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What does the coordination deduction represent? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-5082\" class=\"elementor-element elementor-element-7e67e17 e-con-full e-flex e-con e-child\" data-id=\"7e67e17\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b733db elementor-widget elementor-widget-text-editor\" data-id=\"2b733db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"\" data-start=\"140\" data-end=\"387\">The <strong data-start=\"143\" data-end=\"172\">coordination deduction<\/strong> serves to exclude from occupational pension plans (2nd pillar) the portion of income already covered by the\u2019<strong><a href=\"https:\/\/invexa.swiss\/en\/ahv-pension-amounts-contributions\/\">OASI \/ AI (1st pillar)<\/a><\/strong>. In 2026, it amounts to <strong>CHF 26,460<\/strong>, which is 7\/8 of the maximum annual AHV pension.<\/p><p class=\"\" data-start=\"389\" data-end=\"539\">Specifically, this means that only the salary above this deduction is insured by the BVG. This is what is known as the coordinated salary.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez les montants d&rsquo;affiliation minimum et maximum pour la pr\u00e9voyance professionnelle en Suisse (LPP).<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[5],"tags":[12,22],"class_list":["post-280","post","type-post","status-publish","format-standard","hentry","category-prevoyance","tag-2eme-pilier","tag-lpp"],"_links":{"self":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/280","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/comments?post=280"}],"version-history":[{"count":0,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/posts\/280\/revisions"}],"wp:attachment":[{"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/media?parent=280"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/categories?post=280"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexa.swiss\/en\/wp-json\/wp\/v2\/tags?post=280"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}