New thresholds and limits effective 1 January 2025
As of 1 January 2025, the thresholds will be adjusted to reflect current trends in prices and wages. The following changes will apply:
| Existing | NEW | ||
| Maximum AHV/AVS single pension | CHF | 29'400 | 30'240 |
| BVG/LPP coordination deduction | CHF | 25'725 | 26'460 |
| BVG/LPP entry threshold | CHF | 22'050 | 22'680 |
| Maximun BVG/LPP qualifying annual salary | CHF | 88'200 | 90'720 |
| Maximum BVG/LPP pensionable annual salary | CHF | 62'475 | 64'260 |
| Minimum BVG/LPP pensionable annual salary | CHF | 3'675 | 3'780 |
| Maximum insurable salary | CHF | 882'000 | 907'200 |
| Minimum threshold salary for 1e Flex solution (Guarantee Fund limit) |
CHF | 132'300 | 136'080 |
As of 1 January 2025, the applicable limits for personal retirement savings accounts (pillar 3a) are:
| Existing | NEW | ||
| Gainfully employed persons, who are members of a pension fund | CHF | 7'056 | 7'258 |
| Gainfully employed persons, who are not members of a pension fund (20% of net earnings, max. |
CHF | 35'280 | 36'288 |