The year’s official rates

The OASI and unemployment insurance rates, the accident insurance maximum, the occupational pension thresholds and the cantonal family allowances are set by the Confederation and the cantons. To Bill keeps them up to date for you, one set per calendar year, each with its sources.

Where to see them

Open Payroll › Official rates. The page first says whether next year’s rates are already published. Then, for each published year: its period, its publication date, the cantons whose family allowances are known and the official documents its figures come from. Each document opens with one click.

The figures themselves are in Payroll › Insurance settings. On the right, Official figures CH-2026 lists those applied this year. Under Sources, each official document opens with one click.

The version of the rates used is also shown on each payroll, for example Rates CH-2026.

How the rates arrive each year

You have nothing to enter: To Bill takes care of it for all its customers, in three stages.

1. Monitoring. From October to December, To Bill rereads the official sources every week: the Federal Social Insurance Office (the year’s amounts, the family allowance table, Federal Council press releases), the leaflets of the OASI/DI Information Centre, the Confederation’s legal texts and the FTA’s files. From them, it drafts the following year: each value with the document, page and sentence it comes from, compared with the current year.
2. Checking. A person at To Bill checks each value against its document before anything is published. A value that changes more than usual, or that two sources give differently, is flagged to them. Nothing is published automatically.
3. Publication. Once checked, the rates become those of all companies, at the same time. They appear in Payroll › Official rates, with their publication date.

A published rate is never changed quietly: a correction is published as a new version. A version can only be withdrawn if no payroll has used it yet.

The 2026 figures

Figure	2026	What To Bill does with it
OASI/DI/IC (AHV/IV/EO)	5.3% + 5.3%	Deducted from every salary subject to OASI, employee share and employer share.
Unemployment insurance (ALV/AC)	1.1% + 1.1%	Up to CHF 148’200 a year per employee; nothing above.
Accident insurance (UVG) maximum	CHF 148’200 a year	Accident insurance premiums apply to the salary up to this ceiling. Daily sickness allowance (KTG) premiums apply to the whole salary.
Start of contributions	1 January after the 17th birthday	No OASI or unemployment insurance before.
Reference age	Men: 65. Women: 64 if born before 1961; 64 and 3, 6 or 9 months if born in 1961, 1962 or 1963; 65 from 1964	After that: OASI on the salary above a franchise of CHF 1’400 a month, no more unemployment insurance.
Minor salary	CHF 2’500 a year	Below that, OASI is only due if the employee asks for it: the payroll flags it.
Occupational pension (BVG)	threshold CHF 22’680, coordination CHF 26’460, limit CHF 90’720, minimum coordinated salary CHF 3’780	Applied to your pension plan.
Family allowances	federal minimum CHF 215 and CHF 268; each canton’s amounts and rates	Shown next to your entries; an amount that is too low is flagged.

The annual ceilings (unemployment and accident insurance) are tracked month by month: 148’200 / 360 per day of employment, counting 30 days a month. Each calculated amount is rounded to 5 centimes.

Before next year’s rates

The authorities publish the new figures in autumn. To Bill adds the new set as soon as they are published. It never invents any, and never carries the old ones over without you:

• From 1 November, if next year’s rates are not yet in To Bill, the Payroll page says so: The official 2027 rates are not in To Bill yet. They will be added before the first payroll of 2027. Each payroll also reminds you in its checks.
• As long as the set is missing, the January payroll cannot be computed: The official 2027 rates are not in To Bill yet: payroll for that year cannot be computed. The current year’s payrolls are not affected.

Prepare for 1 January

From November, Payroll › Year-end shows a Rates for 2027 box, as long as something is missing:

1. The federal figures for 2027. To Bill adds them; you have nothing to do.
2. Your insurance contracts for 2027. Your insurers often change their premiums on 1 January. Click Enter the new rates to create a version from 1 January. If nothing changes, click Unchanged in 2027, then confirm: To Bill saves a version from 1 January with the same rates. You can edit it as long as no 2027 payroll is finalised.
3. The 2027 tax at source rates. The box lists the employees taxed at source whose rate has not yet been checked for 2027. Open their record, enter the rate from the new cantonal tariff, and choose 2027 in Rate checked for.

A tax at source rate that has not been checked

A payroll for a year more recent than the rate’s year shows source tax rate not confirmed. It is not blocked: check the tariff before finalising it.

The sources

Figures	Official source
OASI/DI/IC, start of contributions, reference age, franchise, minor salaries	Leaflet 2.01 “Salary contributions to Old-Age and Survivors’ Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)”, status as at 1 January 2026
Unemployment insurance	Leaflet 2.08 “Beiträge an die Arbeitslosenversicherung” (contributions to unemployment insurance; German version, there is no English one), status as at 1 January 2025, unchanged in 2026
Occupational pension, minor salaries	Federal Social Insurance Office, amounts valid from 1 January 2026
Family allowances	Federal Social Insurance Office, types and amounts of family allowances 2026
Accident insurance maximum, non-occupational accident insurance	Art. 22 para. 1 and Art. 13 para. 1 UVV, the Ordinance on Accident Insurance (German version: fedlex has no English one)

Legal basis

• Gainfully employed people pay OASI contributions from 1 January after their 17th birthday: Art. 3 para. 2 let. a AHVG, the Federal Act on Old-Age and Survivors’ Insurance (German version: fedlex has no English one).
• After the reference age, a franchise of CHF 16’800 a year per employer applies; the employee can ask to pay contributions on the whole salary: Art. 6quater AHVV, the Ordinance on Old-Age and Survivors’ Insurance (German version). The amount of CHF 1’400 a month comes from leaflet 2.01.
• Up to CHF 2’500 a year per employer, contributions are only levied at the insured person’s request, with exceptions (domestic employees, some cultural employers): Art. 34d AHVV.
• Unemployment insurance levies 2.2% of the salary, half from the employee and half from the employer, up to the maximum insured earnings of accident insurance: Art. 3 AVIG, the Federal Act on Compulsory Unemployment Insurance and Insolvency Compensation (German version).
• The employer withholds the tax at source when the salary falls due and pays it over periodically: Art. 88 para. 1 DBG, the Federal Act on Direct Federal Taxation (German version). The rate comes from the canton’s tariff.