Liberty News - New thresholds and limits 1 January 2027
New thresholds and limits effective 1 January 2027
As of 1 January 2027, 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 |
30'240 |
30'720 |
|
BVG/LPP coordination deduction |
CHF |
26'460 |
26'880 |
|
BVG/LPP entry threshold |
CHF |
22'680 |
23'040 |
|
Maximun BVG/LPP qualifying annual salary |
CHF |
90'720 |
92'160 |
|
Maximum BVG/LPP pensionable annual salary |
CHF |
64'260 |
65'280 |
|
Minimum BVG/LPP pensionable annual salary |
CHF |
3'780 |
3'840 |
|
Maximum insurable salary |
CHF |
907'200 |
921'600 |
|
Minimum threshold salary for 1e Flex solution (Guarantee Fund limit) |
CHF |
136'080 |
138'240 |
As of 1 January 2027, the applicable limits for personal retirement savings accounts (pillar 3a) are:
|
Existing |
NEW |
||
|
Gainfully employed persons, who are members of a pension fund |
CHF |
7'258 |
7'373 |
|
Gainfully employed persons, who are not members of a pension fund (20% of net earnings, max. |
CHF |
36'288 |
36'864 |