Payroll accounting 2026: OASI rates, BVG reform and what your SME needs to know now

2026 brings several relevant points for Swiss payroll accounting. From the applicable social insurance rates and the situation after the rejected occupational pension (BVG) reform to the introduction of the 13th OASI pension. This overview uses the official figures of the Federal Social Insurance Office (BSV) to show what SMEs and fiduciaries (Treuhänder) need to check specifically and which mistakes frequently lead to back payments.

OASI, IV and EO: the contribution rates for 2026

Payroll deductions for the first pillar remain stable in 2026. Employers and employees each bear half of the following rates. Check whether your payroll software has the current values stored.

Source: Federal Social Insurance Office (BSV), contribution rates 2026. The ALV solidarity percentage formerly levied on salary portions above the upper limit has been abolished since 2023, so no ALV contribution is payable on salary portions above CHF 148’200.

Caution with cross-border commuters: For cross-border commuters from Germany, France and Italy, the double taxation agreements govern withholding tax; which social insurance is responsible is determined by the Agreement on the Free Movement of Persons with the EU. Both follow their own rules, which differ from those for employees resident in Switzerland.

BVG 2026: reform rejected, these values continue to apply

Important for HR administration: the BVG reform was rejected by the people on 22 September 2024 with 67.1 percent voting no. The planned reduction of the conversion rate to 6.0 percent and the variable coordination deduction will not come into force. For 2026, the familiar key figures of occupational pensions continue to apply. Anyone who has already prepared their payroll accounting for the reform must reverse these changes.

Source: BSV key figures for occupational pensions 2026. The statutory retirement credits under Art. 16 BVG remain staggered: age 25 to 34 7 %, age 35 to 44 10 %, age 45 to 54 15 %, age 55 to 65 18 % of the coordinated salary.

Practical tip: Since the variable coordination deduction is not coming, the pension situation of part-time employees and people with multiple jobs remains a known problem area. Actively clarify with your pension fund whether voluntary insurance of the actual salary makes sense for low workloads.

13th OASI pension: what employers need to know in 2026

Since 2026, the 13th OASI pension has been paid out. For payroll accounting, nothing changes in the collection of contributions for the time being; the OASI rates remain as above. The point is relevant above all in advisory work: employees and business owners are increasingly asking about their future retirement benefits. For orientation, in 2026 the minimum OASI pension is CHF 1’260 and the maximum pension is CHF 2’520 per month (full pension, single person); the cap for married couples is CHF 3’780.

Expense claims: practice for entertainment

For meals with business partners, document the business purpose so that the expense can be shown to be justified by business. For flat-rate expenses, an expense policy is advisable; whether and how it must be approved by the cantonal tax authority is something to clarify with your canton or your fiduciary.

An expense policy is not bureaucracy for its own sake: it defines which expenses are claimed and how, and thus creates clarity for employees, accounting and the tax authority.

Withholding tax: the employer’s responsibility

Employers with employees subject to withholding tax bear considerable administrative responsibility. The correct rates must be determined monthly, withheld and paid to the cantonal tax administration on time. Errors in applying the rates or in determining the relevant salary lead to additional claims and fines.

In particular, the rate must be adjusted when the employee’s personal circumstances change (marriage, children, change of residence). If the employer only learns of this later, corrections and back payments follow.

Common mistakes in payroll accounting

• Incorrect OASI classification of fringe benefits: Employee discounts, company cars and meals are subject to OASI contributions or not, depending on how they are structured. Mistakes are discovered during the OASI audit and back payments are claimed.
• Forgotten provisions for the 13th monthly salary: If the 13th monthly salary is not set aside monthly, the money is missing at the end of the year.
• Incorrect accident insurance (UVG) allocation: The premiums for occupational and non-occupational accidents must be correctly split between employer and employee.
• Missing salary certificates: The employer issues a salary certificate for each year. Check your canton’s deadlines; delays and errors lead to queries from the tax authorities.

Automated payroll accounting with Bilanzo

Bilanzo is the local AI bookkeeping agent that takes over the recurring routine payroll work in your existing software: it records and books the payroll data and reconciles it with the current social insurance rates and withholding tax rates, so that payroll runs and OASI statements are cleanly prepared in your usual solution. For fiduciaries, this means: the routine goes faster, and control remains with you.

You can find more on the other obligations around the turn of the year in our year-end closing checklist 2026, and you can read how AI speeds up accounting in the article AI in accounting.

Frequently asked questions about payroll accounting 2026