For wealthy retirees and people living from investments, the contribution can be material because the calculation uses wealth plus a capitalised pension component.
How the assessment works
The compensation office relies on the final cantonal tax assessment. Net wealth at 31 December is relevant, and annual pension income is capitalised for contribution purposes under the statutory formula.
For the surrounding context, see Swiss tax hub.
The source’s 2026 contribution table is:
| Assessment basis |
Annual contribution 2026 |
| below CHF 350,000 |
CHF 530 minimum |
| CHF 1,000,000 |
CHF 2,014 |
| CHF 1,750,000 |
CHF 3,604 |
| CHF 4,000,000 |
CHF 10,759 |
| CHF 8,950,000 and above |
CHF 26,500 maximum |
Above CHF 1.75 million, the source states the contribution rises by CHF 159 per additional CHF 50,000 of assessment base until the maximum is reached. Compensation offices can add administrative charges of up to 5%.
Married couples can pay twice
The contribution is individual. The source example of a non-working married couple with CHF 10 million of wealth and CHF 60,000 combined annual pension income produces an assessment base of CHF 5.6 million per spouse and CHF 15,847 each, or CHF 31,694 combined, before administration charges.
A non-working spouse can be deemed covered where the employed spouse pays at least twice the minimum contribution; the source uses CHF 1,060 for 2026.
If this decision changes the viability or sequence of your move, a Swiss relocation strategy consultation can apply it to your own facts.
A small amount of work may not solve it
If you work for less than nine months of the year or less than 50% of normal working time, the compensation office can still compare your employment contributions with the non-employed amount. If employment contributions do not reach at least half of the non-employed contribution, additional liability can arise.
For the surrounding context, see the Swiss tax system.
Deadlines
Advance payments are generally quarterly. The source flags 5% annual default interest and a 30-day final-invoice payment period. Underpayments of advances can also generate interest where statutory thresholds are missed.
The pension return is capped
The source’s 2026 AHV pension figures use a maximum individual monthly old-age pension of CHF 2,520, minimum CHF 1,260, with married-couple pensions capped at 150% of the maximum individual pension: CHF 3,780 per month.
For the surrounding context, see private capital gains.
For wealthy non-workers, AHV belongs in the relocation model next to wealth tax, not in the payroll footnotes.
General information on Swiss law and practice, not individual legal, tax or investment advice.
