Pillar 1 AHV Switzerland: The Complete 2025/2026 Guide

The AHV (Alters- und Hinterlassenenversicherung) is Switzerland's state pension scheme and the foundation of the entire three-pillar system. It is mandatory for virtually every person living or working in Switzerland, regardless of nationality. This guide explains exactly how AHV works, how much you will receive, and what happens to your family if you die or become disabled.

What is the AHV?

The AHV is a pay-as-you-go system: today's workers pay the pensions of today's retirees. It is operated by the federal government via cantonal compensation offices (Ausgleichskassen) and covers three main risks:

• Old age (AHV): Retirement pension from age 65 (men have always retired at 65; women's retirement age reaches 65 from 2027 under the AHV 21 reform)
• Survivors (AHV/H): Widow/widower and orphan pensions on the death of an insured person. The “H” in AHV stands for Hinterlassene (survivors) — this is part of AHV, not IV.
• Disability (IV): Pension for those unable to work due to illness or accident (a separate but closely linked insurance)

Who Must Pay AHV Contributions?

AHV contributions are mandatory for:

• All employed persons in Switzerland from age 17 (contributions on salary only, no social component)
• Non-employed persons from age 20 (students, homemakers, early retirees)
• Self-employed individuals from age 17
• Cross-border workers employed in Switzerland

How is Your AHV Pension Calculated?

Your AHV retirement pension is determined by two factors:

1. Contribution years: You need 44 contribution years (from age 21 to 65) for a full pension — this applies equally to men and women following the AHV 21 reform. Each missing year reduces the pension by 1/44th.
2. Average annual income: Calculated as the average of all your AHV-insured earnings over your contribution period, multiplied by a valorisation factor and with bonuses for care responsibilities.

AHV Pension Scale 44 (2025/2026)

The pension is calculated on a linear scale between the minimum and maximum:

The pension increases linearly between CHF 15,120 and CHF 90,720 in annual income. Earning above CHF 90,720 does not increase your pension further.

AHV Survivor Pensions — What Your Family Receives

This is arguably the most important aspect of AHV for families with children or a single earner. When an insured person dies, the AHV automatically pays survivor pensions to eligible family members.

Widow and Widower Pension (AHVG Art. 23)

A surviving spouse or registered partner is entitled to a widow/widower pension if they:

• Have a child under 18 (or under 25 if in education), or
• Are over 45 and were married for at least 5 years

The pension amount is 80% of the retirement pension the deceased would have received, subject to a maximum of CHF 2,016/month (2025/2026).

Orphan Pension (AHVG Art. 25)

Each child under 18 is entitled to an orphan pension of 40% of the deceased's AHV retirement pension. If the child is still in full-time education or an apprenticeship at age 18, the pension continues until age 25.

• Half-orphan (one parent died): 40% of deceased parent's AHV pension
• Full orphan (both parents died): 40% from each deceased parent's AHV pension

AHV Survivor Pension: Practical Numbers

AHV and Expats: The Special Rules

Switzerland has bilateral social security agreements with most EU/EFTA countries, the USA, Canada, Australia, and many others. These agreements prevent double contributions and allow contribution periods to be "totalized" — meaning years paid in your home country may count toward the minimum period in Switzerland.

• If you leave Switzerland permanently, you can claim a refund of your AHV contributions only if you are a citizen of a non-treaty country
• EU/EFTA citizens cannot get a refund but their Swiss contributions count toward their home country pension
• Gaps in your AHV record (e.g. years lived abroad) permanently reduce your Swiss pension unless you pay voluntary contributions

How to Get Your AHV Statement

The most reliable way to know your exact entitlement is to request your individual AHV account statement (Kontoauszug) from the central compensation office:

• Online at ahv-iv.ch — free of charge
• By writing to your cantonal Ausgleichskasse
• Via your employer's payroll department