New thresholds and ceilings effective 1 January 2023
As of 1 January 2023, 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 | 28'680 | 29'400 |
| BVG/LPP coordination deduction | CHF | 25'095 | 25'725 |
| BVG/LPP entry threshold | CHF | 21'510 | 22'050 |
| Maximun BVG/LPP qualifying annual salary | CHF | 86'040 | 88'200 |
| Maximum BVG/LPP pensionable annual salary | CHF | 60'945 | 62'475 |
| Minimum BVG/LPP pensionable annual salary | CHF | 3'585 | 3'675 |
| Maximum insurable salary | CHF | 860'400 | 882'000 |
| Minimum threshold salary for 1e Flex solution (Guarantee Fund limit) |
CHF | 129'060 | 132'300 |
As of 1 January 2023, the applicable limits for personal retirement savings accounts (pillar 3a) are:
| Existing | NEW | ||
| Gainfully employed persons, who are members of a pension fund | CHF | 6'883 | 7'056 |
| Gainfully employed persons, who are not members of a pension fund (20% of net earnings, max. |
CHF | 34'416 | 35'280 |