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The CHF 2 500 AHV rule, explained.

AHV is the Swiss state pension, and every payslip in the country starts with it. Here is what it is, in plain words, where it comes from, and the one small-income rule that decides whether a side job needs contributions at all.

Published Last updated 7 min read
Painting of a young woman writing notes beside her laptop at a table in a sunlit room with tall windows, red roofs, a lake and hills outside
A small income and a few notes — the moment most people meet the rule.
Before we start · AHV in plain words

AHV is the Swiss state pension. Everyone who works pays into it, and everyone is paid from it when they are old.

If you have never heard the word, this is all you need: AHV is the short name for Switzerland’s public old-age insurance. It is run by the state, it is compulsory, and it works like this.

  1. You work and earn money.A salary from a company, a wage from a family you help, or income from clients if you work for yourself.
  2. A small slice of every salary goes to the AHV.5.3 % is taken off your wage before it reaches you, and your employer adds the same amount again on top. The employer sends both parts to the state — you never see it happen.
  3. That money is not saved for you. It pays today’s pensioners.All contributions go into one national pot, and the pot pays a monthly pension to everyone over 65, and to widows, widowers and orphans. The people working now pay for the people who worked before them.
  4. When you turn 65, it is your turn.You receive a pension every month for the rest of your life — between CHF 1 260 and CHF 2 520 in 2026, depending on how many years you paid in and how much you earned.

So what is “the CHF 2 500 rule”?

A small exception to step 2. If a job pays you very little — up to CHF 2 500 in a whole year from one employer — nobody has to take the slice off. The wage is paid out in full and no AHV is paid on it. Earn more than that from the same employer, and the normal rule applies to every franc. The rest of this page explains the details, the exceptions and whether it applies to you.

One warning for later: skipping the slice also means that year does not count towards your own pension. Sometimes it is wiser to pay it anyway.

01 · What the AHV is

The AHV in numbers and in history.

The three letters stand for Alters- und Hinterlassenenversicherung — “old-age and survivors’ insurance”. It is the first of Switzerland’s three pension pillars and the only one that covers absolutely everyone who lives or works here, employed or not.

1948
the year the first AHV pensions were paid — CHF 40 to 125 a month, after 80 % of voters said yes in 1947
BSV · Social Archives [7]
10.6 %
of every salary goes to AHV, IV and EO — 5.3 % from you, 5.3 % from your employer, on every franc with no ceiling
AHV leaflet 2.01 [3]
CHF 2 520
maximum monthly pension in 2026; the minimum is CHF 1 260. Thirteen payments a year from December 2026
AHV leaflet 3.01 [6]
44
contribution years for a full pension — from the year you turn 21 to 65
AHV leaflet 3.01 [6]
−2.3 %
of your pension, for life, for every missing year — one forty-fourth
AHV leaflet 3.01 [6]
5 years
is how far back a missing year can still be paid in. Older gaps stay gaps
AHV leaflet 3.01 [6]
CHF 530
the minimum yearly contribution for people who do not work — students, early retirees, people at home
AHV leaflet 2.02 [4]

The Swiss pension system stands on three pillars

The AHV is the first one — the only pillar that carries everybody. The other two are added on top for those who have them.

1
AHV — the state pensionEveryone pays, everyone receives. Compulsory for every person living or working in Switzerland. Covers the basics: CHF 1 260 to 2 520 a month.
2
Pension fund — BVGCompulsory for employees earning more than CHF 22 680 a year. The money is saved in your own name and keeps your standard of living after 65.
3
Private savings — pillar 3aVoluntary. You save yourself, the tax office rewards you with a deduction. The extras.

A side-jobber under the CHF 2 500 line, or a self-employed person, usually stands on the first pillar only — unless they arrange the other two themselves. [7]

A short history

  • 1925Voters write old-age insurance into the constitution. Building it takes 23 years.
  • 1931The first AHV law fails at the ballot box: 60 % no, in the middle of the Depression.
  • 1947The second attempt passes with 80 % yes — one of the clearest results in Swiss history.
  • 1948First pensions paid: CHF 40 a month for a single person, up to CHF 125 for a couple.
  • 1972The three-pillar principle goes into the constitution: AHV, pension fund, private savings.
  • 1997The 10th revision: splitting of contributions between spouses, credits for raising children.
  • 2024Voters accept a 13th pension (58 %); the retirement age becomes 65 for women too, step by step from 2025.
  • 2026The 13th pension is paid for the first time, in December.
02 · The rule on one page

Everything you need, on one sheet.

Keep it, print it, send it to the person who pays you.

The CHF 2 500 AHV rule
Up to CHF 2 500 a year from one employer, no AHV contributions.
  • Per employer, per calendar year. Three small jobs of CHF 2 400 each: all three are exempt.
  • One franc over, and the whole amount counts. CHF 2 600 means contributions on CHF 2 600, not on CHF 100.
  • You may ask for contributions anyway — and you should if the year would otherwise be a gap.
  • Not in private households. A cleaner, nanny or gardener employed by a family pays from the first franc. Only under-25s earning up to CHF 750 are exempt.
  • Self-employed on the side? Up to CHF 2 500 a year, contributions only on request — if you are employed somewhere else. Above it, you register as self-employed.
  • Taxes are separate. Every franc goes in the tax return, exempt or not.
Werkara GmbH · Basel · werkara.ch/guides
AHVV Art. 34d · AHVG Art. 8bis · 2026
Download as image (PNG)1 200 × 690 px · free to share
03 · The rule in detail

Eight things the one-pager cannot say.

  • It is counted per employerThe threshold is CHF 2 500 per employer and per calendar year. Someone with three small jobs of CHF 2 000 each is exempt three times; someone with one job paying CHF 2 600 is not. Employers do not add up what you earn elsewhere. [1] [3]
  • Per calendar year, not per monthCHF 2 500 a year is about CHF 208 a month — but the law looks at the whole year. A job that pays CHF 1 000 in December alone is still under the line.
  • One franc over, everything countsThis is not a tax-free allowance. At CHF 2 501 the employer owes contributions on all CHF 2 501: 5.3 % from the wage, 5.3 % on top, plus 1.1 % + 1.1 % unemployment insurance. [3]
  • You can ask to pay anywayThe exemption is for convenience, not a ban. Tell the employer you want contributions and they must collect them. It costs you CHF 132 on CHF 2 500 — and turns an empty year into a contribution year. [1]
  • Private households: no exemptionFor people employed directly by a family — cleaning, childcare, gardening, care — contributions are due from the first franc, however small the wage. The household must register with its cantonal Ausgleichskasse. The single exception: young people who earn up to CHF 750 in the year, until the end of the year they turn 25. [5]
  • Self-employed on the sideIf you have a main job and earn up to CHF 2 500 a year on your own account, the Ausgleichskasse collects contributions only if you ask. Above CHF 2 500 you register as self-employed and pay 5.4 % to 10 % on a sliding scale — minimum CHF 530 a year — yourself, with no employer half. [2] [4]
  • What changed recentlyThe line was CHF 2 300 until the end of 2024 and CHF 2 500 since 2025. From 2026, employees of media companies, design studios, choirs and museums lost the exemption — like dancers and musicians before them, they pay from the first franc. [11]
  • Where the money goesYour contributions are not saved for you. They pay this year’s pensions; the people working after you will pay yours. What is recorded in your name is the contribution year and the income — that is what your pension is calculated from. [6]
04 · Do I have to pay AHV on this job?

Everyone who works pays AHV. The only question is whether one particular job is small enough to be exempt.

Think of one job at a time — one employer, one family, or your own invoices — and answer three questions. The page tells you whether AHV is taken from that income, how many francs it is, and what it means for your pension.

CHF 0CHF 20 000
This job pays you CHF 2 000 in a year. The red mark is the CHF 2 500 line.

What happens if you miss a year

Every year between your 21st and your 65th birthday in which you pay nothing into the AHV — not even the minimum — is a missing year. The AHV expects 44 years for a full pension. Each missing year takes away one forty-fourth of your pension, about 2.3 %, for the rest of your life. A missing year can still be repaired by paying the contributions later — but only within five years; after that the gap is permanent. This is why it can be worth paying AHV on a small job even when the rule says you need not.

05 · Taxes are a different story

Exempt from AHV is not exempt from tax.

The CHF 2 500 line belongs to social insurance. The tax office has no such line: every franc you earn, from a company, a family or a client, goes into your tax return and is taxed together with the rest. The two systems never talk to each other — you declare, the employer deducts, and neither replaces the other.

How a Swiss salary is taxed, and who pays it, is explained in Wages in Switzerland: median, average, minimum.

06 · Questions people ask

Short answers.

What is the CHF 2 500 AHV rule?

Wages of up to CHF 2 500 per employer and calendar year are exempt from AHV, IV, EO and unemployment contributions unless the employee asks for them (AHV ordinance, Art. 34d). Above CHF 2 500 the whole wage is subject to contributions. The rule does not apply to work in private households.

Does the CHF 2 500 rule apply to a cleaner or nanny I employ at home?

No. In private households contributions are due from the first franc, and the household must register as an employer with the cantonal Ausgleichskasse. The only exception is a young person earning up to CHF 750 in the year, until the end of the year in which they turn 25.

I am self-employed on the side. Do I pay AHV on CHF 2 000?

Only if you ask for it, provided you are employed somewhere else and already pay AHV there. Above CHF 2 500 a year you must register as self-employed with the Ausgleichskasse and pay on the sliding scale of 5.4 to 10 %, at least CHF 530 a year.

Why would anyone pay AHV voluntarily on a small wage?

Because a year without contributions is a gap, and every gap costs about 2.3 % of your pension for life. If a small job is your only income in a year, asking for contributions — CHF 132 on CHF 2 500 — is cheap insurance. People with no income at all pay a minimum of CHF 530 a year for the same reason.

Is money under CHF 2 500 also tax-free?

No. The AHV exemption and taxation are two separate systems. All income, however small, goes into your tax return and is taxed with the rest.

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References

Where the rules come from.

  1. [1]
    Swiss Confederation — AHV-Verordnung (AHVV), Art. 34d — geringfügiger Lohn: CHF 2 500 per employer and year; exceptions for private households and arts/media. www.fedlex.admin.ch
  2. [2]
    Swiss Confederation — AHV-Gesetz (AHVG), Art. 8bis — side income from self-employment up to CHF 2 500: contributions only on request. www.fedlex.admin.ch
  3. [3]
    AHV/IV information centre — Merkblatt 2.01 — Beiträge der Arbeitnehmenden und Arbeitgebenden (2026): 10.6 % AHV/IV/EO, CHF 2 500 threshold. www.ahv-iv.ch
  4. [4]
    AHV/IV information centre — Merkblatt 2.02 — Beiträge der Selbstständigerwerbenden (2026): sliding scale 5.4–10 %, minimum CHF 530. www.ahv-iv.ch
  5. [5]
    AHV/IV information centre — Merkblatt 2.06 — Beiträge Hausdienstarbeit (2026): no exemption in private households; under-25 and CHF 750 rule. www.ahv-iv.ch
  6. [6]
    AHV/IV information centre — Merkblatt 3.01 — Altersrenten und Hilflosenentschädigungen der AHV (2026): CHF 1 260 – 2 520, 44 contribution years. www.ahv-iv.ch
  7. [7]
    Federal Social Insurance Office (BSV) — Die Geschichte der AHV 1948–2023 (fact sheet). www.bsv.admin.ch
  8. [8]
    Swiss Social Archives — Vor 70 Jahren: Grünes Licht für die AHV — the 1947 vote (80 % yes) and the 1931 rejection. www.sozialarchiv.ch
  9. [9]
    Federal Social Insurance Office (BSV) — AHV-Statistik — pensioners and contributors (current edition). www.bsv.admin.ch
  10. [10]
    Swiss Confederation — Volksabstimmung vom 3. März 2024 — 13. AHV-Rente (accepted, first paid December 2026). www.bk.admin.ch
  11. [11]
    Zulauf Consulting — Anpassungen bei den geringfügigen Löhnen auf den 1.1.2026 — threshold CHF 2 500; media, design and museums no longer exempt. www.zulaufgmbh.ch
  12. [12]
    Gründer Schweiz — Nebenberuflich selbständig in der Schweiz 2026 — the CHF 2 500 side-income rule and registration. www.xn--grnder-schweiz-hsb.ch

Checked against the sources above on 4 October 2026; figures are for 2026 and change each January. The “last updated” date at the top changes whenever a figure is refreshed. This page is general information, not legal or tax advice — your cantonal Ausgleichskasse gives binding answers.