The year 2026 will bring some changes in the area of taxes and social security that are relevant for Payroll. We have summarised the most important points for you so that you can adapt your processes and payroll system in good time.
1. Pillar - AHV, IV, EO and ALV
The contribution rates in the 1st pillar remain unchanged - there are no adjustments here.
However, one major change concerns the introduction of the 13th AHV pension: This will be paid out for the first time in December 2026. All persons drawing a retirement pension in the month of December are entitled to it. The additional pension corresponds to one twelfth of the AHV annual pension and is not taken into account for supplementary benefits. AHV survivors' pensions (for widows, widowers and orphans) and disability pensions remain at twelve pension payments per year.
As part of AHV Reform 21, the retirement age for women will continue to rise: From 2026, it will be 64 years and six months. In this context, please also remember that the waiver of the AHV allowance can only be (re)adjusted with the January salary, or with the first salary payment after reaching the reference age. The waiver is only possible under certain conditions, such as the level of income. Interested employees should therefore contact the relevant compensation fund in order to be able to effectively benefit from the waiver of the tax-free amount.
There is also an important transitional regulation for unemployment insurance: the maximum period of entitlement to short-time work compensation will be extended to 24 months. This regulation is expected to apply from November 1, 2025 to July 31, 2026 and is intended to relieve the burden on export-oriented industries. Social security contributions will continue to be calculated on the full salary.
Another step towards digitalisation: from 2026, military, civilian service, civil defence, youth and sports personnel will be able to submit their EO applications digitally. Applications will no longer be submitted in paper form, but online via an EO portal of the Central Compensation Office (ZAS) using the AGOV authority login. The introduction of digital applications will be staggered according to service area. It will start with youth and sport in February 2026 and will be extended to civilian service members from mid-2026 until the changeover for civil defence and military service members follows towards the end of the year.
2. Pillar - BVG
Due to the coordination with the 1st pillar, there will also be no adjustments in the 2nd pillar as of January 1, 2026. However, the inflation adjustment is new: survivors' and disability pensions, which have been paid since 2022, will be adjusted to the price trend for the first time and increased by 2.7 %.
The BVG minimum interest rate remains at 1.25 %.
3. Pillar - Pillar 3a
From 2026, retroactive purchases will be possible for the first time to close contribution gaps from the previous year (2025). This opens up new opportunities for tax optimisation in private pension provision.
Family allowances
Full equalisation of burdens from 2029 at the latest in all cantons.
The Federal Council has decided to introduce full equalisation of burdens between the family allowances funds as of January 1, 2026. In accordance with Art. 28c FamZG, a transitional period of three years applies, meaning that all cantons must have implemented full equalisation of burdens by 1 January 2029 at the latest. During the transition period, the cantons are free to decide whether they wish to implement full, partial or no equalisation of burdens. The FAK contribution rates vary by Industry. Industries with low wages, many part-time jobs and large families require higher contributions than industries with high wages and fewer children. A cantonal equalisation of burdens between the family social insurance authority compensates for these differences.
Cantonal adjustments
Three cantons have decided to increase the statutory family allowances with effect from January 1, 2026:
- In the canton of Solothurn, the child allowance is new CHF 230 and the education allowance CHF 280.
- In the canton of Aargau, the child allowance is new CHF 225 and the education allowance CHF 278.
- In the canton of Graubünden, the child allowance is new CHF 240 and the education allowance CHF 290.
Liechtenstein
AHV/IV contributions remain stable. From January 1, 2026, a new FAK contribution of 0.2 % will be introduced for employees and the employer contribution to health insurance will increase slightly.
The maternity benefit of 20 weeks will be paid by the family social insurance authority in future. In addition, Liechtenstein is introducing a paternity allowance for a period of two weeks and a parental allowance for working mothers and fathers for a period of two months each. Parental allowance can be claimed during the first three years of the child's life.
Taxes
A calendar should be kept for cross-border commuters from France from 2026 onwards to:
- From next year, French cross-border commuters will have to submit an annual confirmation to the tax office of the days worked abroad in the respective calendar year (teleworking in percentage, days abroad and travelling days). This regulation applies to all employers in all cantons. It is therefore essential that days abroad are tracked from 1 January using a calendar and recorded in the payroll system.
- In the event of an employee leaving the company during the year, we recommend that you always automatically certify the employee's days abroad so that the new employer can continue the quota.
- In the event of an entry during the year, you should keep an eye on the quota so that you can categorise the withholding tax correctly. In the event of such an entry, you should request the certificate of days abroad in order to verify how many days abroad the employee may still record during the current tax period without changing the tax liability. It is therefore essential to include this point in the onboarding process.
Reminder for the 2025 salary statements
There are three changes to the salary statement guidelines for this year's salary statements, which we would like to draw your attention to once again:
- Letter H - Current address: The salary statement must be issued to the employee's current home address.
- Field G - Lunch: The «G» box must be ticked if the employer pays for lunch on 40% to 60% of working days (e.g. via expenses). If 60% or more of the working days are covered, the box «G» does not need to be ticked. Instead, the remark «Lunch paid by employer» must be noted in paragraph 15.
- Item 15 - For employees with a reduced level of employment, the comment «Part-time employment» is sufficient. It is no longer necessary to state the level of employment.
Author
Denise Bättig
HR Services
Denise is a passionate Payroll expert at HR Campus. For her, a solid HR management foundation based on clear responsibilities and cooperative collaboration is paramount.
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