Swiss AHV 21 reform + 13th pension: what changes for employers in 2026

Two AHV reforms back to back. AHV 21 has been in force since 1 January 2024 and continues to roll out year by year. The 13th AHV pension, approved in the popular vote of 3 March 2024, will be paid for the first time in December 2026. For an SME employer, the practical question is simple: what changes on the payslips I have to produce each month?

Good news for 2026: AHV/IV/EO/ALV contribution rates remain identical to 2025. The 13th pension's funding is still under debate in parliament and does not affect this year's payroll. But women's reference age keeps rising, and several decisions are expected before year-end.

AHV 21 in brief: where do we stand in 2026?

AHV 21 (officially "AHV Stabilisation") rests on three pillars in force since 1 January 2024:

• Reference age harmonised at 65 for both men and women — gradual rise over four years for women (2025-2028)
• Flexible retirement between 63 and 70 — early draw, postponement or partial pension all possible
• Additional financing via VAT — standard rate raised from 7.7% to 8.1%, reduced rate from 2.5% to 2.6%, lodging rate from 3.7% to 3.8%

Compensation measures for the transition generation of women (born between 1961 and 1969) remain in place: lifelong pension supplement if they do not draw their pension early, favourable reduction rates, and the option to take the pension from age 62.

Reference age: the gradual rise for women

Women's reference age rises by three months per cohort, starting with women born in 1961. Official schedule:

Flexible retirement 63-70: payroll consequences

An employee can now combine work and AHV pension flexibly between 63 and 70. Three concrete scenarios for the employer:

1. Early draw — the employee takes all or part of their pension before reference age. The pension is permanently reduced (with more favourable reduction rates for the women's transition generation)
2. Postponement — the employee defers the pension up to age 70 for a supplement; they keep earning a salary and therefore keep contributing
3. Partial draw — the employee takes 20% to 80% of their pension while keeping a part-time role; the percentage can be adjusted once

Often overlooked: beyond reference age, AHV contributions remain due on the salary, but a monthly allowance of CHF 1,400 (CHF 16,800 per year) can be applied at the employee's request. Above that allowance, the salary is fully contributory.

The 13th AHV pension: what is it?

Accepted by 58.2% of voters on 3 March 2024, the 13th AHV pension provides a supplement of 1/12 per contributory month, paid in a single instalment each December. The first payment will happen in December 2026 — no income or wealth test. Anyone receiving an AHV pension is entitled to it, including any retired employee still working part-time for you.

How will the 13th pension be funded? Political status, mid-2026

The additional cost for AHV is estimated at around CHF 4.2 billion per year. Funding is still under parliamentary debate at the time of writing:

• Federal Council — VAT increase of 0.7 percentage points (standard rate 8.1% → 8.8%)
• National Council (first reading) — VAT only (+0.7 pp), limited until 2030
• Council of States commission — mixed funding: payroll contributions +0.3 pp + VAT +0.4 pp

Strong 2025 results from the AHV-IV fund (6.34% return) have allowed the previously planned increases to be scaled down. As long as the funding law has not been adopted and published in the Official Compilation, no rate change applies to 2026 payslips.

What concretely changes on your payslips in 2026

1. AHV/IV/EO/ALV rates unchanged — no adjustment to monthly payslips. The 13th pension is not (yet) funded by contributions
2. Women born in 1962 — check when they reach reference age (64 years 6 months) and prepare end-of-contract if needed
3. Employees beyond reference age still working — apply the CHF 1,400 monthly allowance if the employee requests it in writing
4. Retired part-time employees — their first 13th pension arrives in December 2026, paid by their compensation fund, independently of your payroll
5. Flexible retirement requests — anticipate partial-draw requests (20% to 80%) to adapt employment contracts

Bill Alps: up-to-date rates, compliant payslips

Bill Alps' payroll module automatically applies 2026 AHV/IV/EO/ALV rates and handles the working-pensioner allowance. When the 13th-pension funding ordinance is published, rates will be updated server-side — no manual intervention, no data-entry mistakes.

The payslip generator also follows the AHV 21 calendar: reference age is computed per employee based on year of birth, and deductions automatically adjust once the allowance is exhausted.

Summary

• No contribution increase on 2026 payslips — 2025 rates carry over
• Women born in 1962: reference age 64 years 6 months, reached in 2026
• 13th pension: first payment December 2026, by the compensation funds — no employer action except for retired employees on payroll
• Watch autumn 2026: the funding law (contributions and/or VAT) must be settled and will enter into force at the earliest in 2027