top of page

Important Changes in 2025

Nov 19, 2024

2 min read

As we approach 2025, several significant changes in Switzerland’s labor laws and social insurance systems will come into effect, impacting HR practices. Here is a brief overview of the key developments:

  • For relevant topics:

    Adjust internal processes accordingly or consult external providers as needed.

    Clear communication with employees is equally important to ensure they understand how these reforms will affect them. This builds trust and ensures efficiency.


  • Adjustments in Pensions and Taxation

    Starting January 1, 2025, Switzerland will implement a reform to stabilize its Old-Age and Survivors’ Insurance (AHV). The reference retirement age for women will gradually increase by three months per year, reaching 65 years by 2028 to align with men.

    Additionally, pensions will increase: the minimum monthly AHV pension will rise by 2.9% to CHF 1,260, and the maximum pension to CHF 2,520. (ahv-iv.ch)


  • Changes to Occupational Pension Plans

    As part of the AHV reform, adjustments to occupational pensions will also be required. Pension funds will need to update their regulations, particularly regarding flexible retirement options and the gradual increase in the reference retirement age for women. (pwc.ch)


  • Adjustments to Family Allowances

    The minimum rates for family allowances will increase by 7.1% as of January 1, 2025. Consequently, the child allowance will rise from CHF 200 to CHF 215 per month, and the education allowance will increase from CHF 250 to CHF 268 per month (rounded up to the next whole franc).


Other legal changes that are not mandatory but "nice-to-know":

  • Catch-Up Contributions to Pillar 3aFrom January 1, 2025, individuals who did not fully utilize the maximum contribution limit to their Pillar 3a accounts over the past ten years can make catch-up contributions under certain conditions. This allows them to fill gaps in their retirement savings while benefiting from tax advantages. (swissinfo.ch)


  • Adjustments to Contributions for Non-Employed IndividualsThe annual minimum contributions for non-employed individuals to AHV/IV/EO will increase from CHF 514 to CHF 530. The maximum contribution for non-employed individuals will now be CHF 26,500. (eak.admin.ch)

bottom of page