The liability to make contributions to the Swiss Social Security
Individuals with an employment income are generally liable to social security contributions after their 16th year of age. In certain cases individuals with no employment income can become liable to social security contributions. However, we do not get into detail for this group of individuals.
The Swiss Social Security System is based on the 3 pillars principal. These 3 pillars are:
| 1st pillar | AHV/IV/EO (State Social Security, Old age and Widow/ers / Orphans ins., Disability insurance, Salary substitute law - in case of military service or pregancy/motherhood; In addition the institution for Family Allowance Contributions (FAK) belongs to this group of insurances) |
| 2nd pillar | BVG (Pension Fund or Pension Insurance) |
| 3rd pillar a) | Tax deductible old age savings |
| 3rd pillar b) | Private Savings |
There are further insurances, which are required by law:
- Accident insurance (to be provided by the employer)
- Medical insurance (not provided by the employer)
- Loss of Salary insurance