BVG thresholds 2027: what changes in your payroll from January

Bilanzo regularly checks the values it calculates with against the official legal texts. The latest comparison with the code produced a significant finding: from 1 January 2027, new thresholds apply in occupational pension (BVG), officially published in AS 2026 547. This article shows what changes, who is affected and what employers should check before the first payroll run in January.

The finding: new thresholds from 1 January 2027

On 2 October 2026, the Federal Council adopted an amendment to the Ordinance on Occupational Old Age, Survivors’ and Invalidity Pension Provision (BVV 2). It was published in the Official Compilation of Federal Legislation on 15 October 2026 (AS 2026 547) and enters into force on 1 January 2027. The amendment concerns Art. 5 BVV 2, which sets the thresholds under Articles 2, 7, 8 and 46 BVG, and Art. 3a para. 1 BVV 2 on the minimum insured amount. The legal basis is Art. 9 BVG: the Federal Council may adjust these thresholds to increases in the simple minimum old age pension of the OASI (AHV).

Threshold per year	Until 31.12.2026	From 1.1.2027	Legal basis
Entry threshold (BVG obligation for an annual salary of more than)	CHF 22’680	CHF 23’040	BVG Art. 2 para. 1 and Art. 7 para. 1
Coordination deduction (lower limit of the coordinated salary)	CHF 26’460	CHF 26’880	BVG Art. 8 para. 1
Upper limit of the annual salary	CHF 90’720	CHF 92’160	BVG Art. 8 para. 1
Minimum coordinated salary	CHF 3’780	CHF 3’840	BVG Art. 8 para. 2, BVV 2 Art. 3a para. 1
Maximum coordinated salary (calculated)	CHF 64’260	CHF 65’280	BVG Art. 8 para. 1

Source: Ordinance on Occupational Old Age, Survivors’ and Invalidity Pension Provision (BVV 2), amendment of 2 October 2026, AS 2026 547; BVV 2 Art. 5, as of 1 January 2027; BVG Art. 2, 7 and 8, as of 1 January 2027 (official texts in German, French and Italian). The maximum coordinated salary is the difference between the upper limit and the coordination deduction and was calculated by us. Retrieved from Fedlex on 31 October 2026.

Who is affected by the change

All employers with employees in mandatory occupational pension provision are affected. Under Art. 7 BVG, anyone who receives an annual salary of more than the entry threshold from one employer is insured: for the risks of death and invalidity from 1 January after their 17th birthday, for old age from 1 January after their 24th birthday. The OASI (AHV) salary is decisive. Take a particularly close look in these cases:

Low workloads and part time: An annual salary of more than CHF 22’680 up to and including CHF 23’040 was above the entry threshold in 2026; in 2027 it is no longer above it under the statutory minimum. Whether the person remains insured is governed by the regulations of your pension fund: pension institutions are free to design their benefits within the framework of the law (Art. 49 BVG) and may set a lower entry threshold.
Salaries just above the threshold: If the coordinated salary is below the minimum amount, it is rounded up to that amount (Art. 8 para. 2 BVG). In 2027, this concerns annual salaries of more than CHF 23’040 up to CHF 30’720; at least CHF 3’840 is then insured.
Employment of less than one year: The annual salary is the salary that would be earned with year round employment (Art. 2 para. 2 BVG).
Several employers: The threshold for voluntary insurance under Art. 46 BVG also rises, because Art. 5 BVV 2 expressly names this article as well.

What changes in payroll deductions

Retirement credits are calculated as a percentage of the coordinated salary; the rates under Art. 16 BVG remain unchanged at 7, 10, 15 and 18 percent. Because the limits shift, the coordinated salary and therefore the contribution changes for many employees, even if the gross salary stays the same. The following examples are calculated according to the statutory minimum:

Annual salary (OASI salary)	Coordinated salary 2026	Coordinated salary 2027	Change
CHF 23’000	CHF 3’780	not mandatorily insured	falls below the threshold
CHF 30’000	CHF 3’780	CHF 3’840	plus CHF 60
CHF 60’000	CHF 33’540	CHF 33’120	minus CHF 420
CHF 100’000	CHF 64’260	CHF 65’280	plus CHF 1’020

Own calculation under BVG Art. 7 and 8 with the thresholds from BVV 2 Art. 5 (versions 2026 and 2027). The regulations of your pension fund may provide for a different insured salary; your pension institution is decisive.

The amount of the deduction in the end is set by the regulations of the pension institution. The employer deducts the employees’ share of contributions set there from the salary, and the employer’s own contribution must be at least equal to the total contributions of all its employees (Art. 66 BVG).

What employers should check before January 2027

Identify borderline cases: List the employees with an annual salary between CHF 22’680 and CHF 30’720 and clarify with your pension fund what its regulations provide for 2027.
Align notifications: The employer must notify the pension institution of all employees subject to insurance and provide all information needed to calculate the contributions (Art. 10 BVV 2). The salary data for 2027 should therefore be aligned with the new limits.
Check your payroll software: The new amounts apply from the first payroll period of 2027. Nothing changes for salaries up to December 2026.
Compare the contribution invoice: Compare your pension fund’s contribution invoice for 2027 with your own payroll so that differences are noticed early.

This article summarises the official wording and does not replace legal or tax advice. The official version on Fedlex and the regulations of your pension institution are decisive.

Behind the scenes: how Bilanzo found the change

Bilanzo does not calculate with values from memory. The rates and thresholds Bilanzo uses to calculate salaries are stored in the code with their official reference, and we regularly compare them with the texts published on Fedlex. The latest comparison showed: Fedlex already lists a version of BVG and BVV 2 as of 1 January 2027, and its Art. 5 BVV 2 states new amounts. The values stored in the code corresponded to the 2026 version.

Before we adopt such a finding, we check it in two independent ways: against the enactment itself as published in the Official Compilation, and against the consolidated version of BVG and BVV 2. Both state the same amounts. Bilanzo calculates payroll runs from January 2027 with the new thresholds as soon as you have installed the update with the 2027 payroll rates.

You will find the other payroll figures for the current year in the article Payroll accounting 2026, and what else is due at the turn of the year in our year end checklist 2026.

Frequently asked questions about the BVG thresholds 2027

When do the new BVG thresholds apply?

From 1 January 2027. The basis is the amendment to BVV 2 of 2 October 2026, published in AS 2026 547. For salaries up to December 2026, the previous amounts apply.

From which annual salary is an employee subject to BVG in 2027?

From an annual salary of more than CHF 23’040 from one employer (Art. 2 and 7 BVG). Until now, the entry threshold was CHF 22’680. The regulations of the pension fund may provide for a lower threshold.

How high is the coordination deduction in 2027?

CHF 26’880. The insured part is the annual salary from CHF 26’880 up to and including CHF 92’160, but at least CHF 3’840 (Art. 8 BVG).

Do the retirement credits change?

No. The rates under Art. 16 BVG remain at 7, 10, 15 and 18 percent of the coordinated salary. Because the coordinated salary shifts, the amount in francs may still change.