In AHV and IV, the minimum pensions will be raised by CHF 30 and the maximum pensions by CHF 60. Other amounts calculated based on AHV pensions will also be adjusted, especially in the 2nd pillar and EL.
The old-age and survivors' pensions (AHV) and disability pensions (IV) of persons with a full contribution period will increase by CHF 30 to 60 in 2023. In view of the expected inflation of 3% and the wage increase of 2%, the Federal Council has decided to raise the 1st pillar pensions by 2.5%. The full AHV minimum pension will thus increase to 1225 francs per month, the maximum pension to 2450 francs. For married couples, the ceiling will be raised from 3585 to 3675 francs.
In addition to this usual adjustment, which is made according to the mixed index and usually every two years, another adjustment will be made in the course of 2023: Several motions adopted by parliament call for a full cost-of-living adjustment for OASI, DI, supplementary benefits (EL) and bridging benefits (ÜL). The necessary legislative amendments are expected to be implemented in an urgent procedure in the spring session of 2023. Subsequently, the Federal Council will determine the modalities for implementation. Pensions for 2023 are therefore likely to be somewhat higher than previously set, as Mélanie Sauvain writes in "Soziale Sicherheit CHSS" from the Federal Social Insurance Office (FSIO).
At the beginning of 2023, the minimum annual AHV/IV/EO contribution for self-employed and non-employed persons will also increase from CHF 503 to CHF 514. A transitional arrangement has been in place for the widower's pension under the AHV since October 2022. This will remain in force until a new regulation is in place.
Various amounts are adjusted in the EO
Various minimum and maximum amounts in the compensation for loss of earnings regulations will be increased at the beginning of 2023. The basic compensation for gainfully employed service members (military service, civilian service, civil defense, etc.) will be raised to a minimum of 69 francs and a maximum of 220 francs per day. Recruits and persons not in gainful employment will receive compensation of 69 francs per day in 2023. The maximum amount during maternity, paternity or caregiver leave will also be raised from 196 to 220 francs per day. There is no minimum amount for these leaves. In addition, a two-week adoption leave will be introduced, which will be compensated via the income replacement scheme.
Solidarity contribution in the ALV is abolished
The so-called solidarity percentage in unemployment insurance (ALV) will be abolished as of January 1, 2023. Since 2011, it has been levied on salary components above 148,200 francs as a contribution to reducing the burden on unemployment insurance. As a result, additional contributions amounting to CHF 400 million have been paid each year.
Up to an annual salary ceiling of 148,200 francs, the contribution rate is 2.2%. In future, no contributions will be levied on salary components above this amount. For employees, the employer pays half of the contribution (1.1%).
According to the law, the solidarity contribution may be levied until the equity of the ALV compensation fund exceeds CHF 2.5 billion at the end of the year. The current figures of the ALV show that this target will be reached at the end of 2022 and thus the right to levy the solidarity percentage will automatically cease by law as of January 1, 2023.
Flat rates for EL and ÜL are increased
Supplementary benefits and bridging benefits for older unemployed persons will each be increased by 2.5% in 2023. The amount for covering general living needs for single persons will rise to 20,100 francs per year, an increase of around 40 francs per month. For couples, the annual amount will rise to 30,150 francs, an increase of around 60 francs per month. In addition, the maximum amounts for rent that are considered for EL will be increased by 7.1%. The increase thus also takes into account the rise in energy prices.
New limit amounts apply to the 2nd and 3rd pillars
The pension adjustment in the 1st pillar also affects the 2nd pillar: The coordination deduction in the mandatory occupational pension plan is now CHF 25,725 and the entry threshold is CHF 22,050.
In private pension plans (pillar 3a), the maximum permitted tax deduction increases to CHF 7056 for people with a 2nd pillar solution. Persons without a 2nd pillar may now deduct 35,280 francs.
Entitlement to Corona compensation will cease
The Ordinance on Measures for Loss of Earnings in Connection with the Coronavirus (Covid-19), which entered into force with retroactive effect on March 17, 2020, will be repealed at the beginning of 2023. For three years, the wording was adapted several times to the development of the pandemic and the economic consequences, and the period of validity was extended. The repeal thus means the end of the Corona indemnity.