AHV Reform 21 | BVG contribution calculation

Task #12254 | 5062.000 [5061.100]

The AHV 21 reform provides for the gradual raising of the retirement age for women. We have implemented Legal regulations that apply to the AHV and documented them in the corresponding task descriptions.

There is no uniform implementation of the BVG, as there are already institutions that are familiar with a retirement age of 65 for women.

If you use SwissSalary to calculate BVG contributions by storing the contribution rates in the Rate tables, you must verify them. If a gradual raising of the retirement age for women is planned, record it every year in the Rate table. A new column has been created for this purpose. Unhide the “Retirement age formula” column. If it is increased by 3 months in January 2025, enter the formula "65J+3M” in the corresponding row where the retirement age is already stored today and the contributions are stored at 0% before the first pay process in January 2025. As of January 2026, it is to be changed to “65J+6M” and to “65J+9M” as of January 2027. Starting from January 2028, you will then enter 65 years like with the rates for men.

It should be noted that for women who reach retirement age and are no longer required to contribute, contributions would be calculated again for the new year due to the increase in the retirement age. You can omit this by setting them to not insured in their BVG Employee card or at least not assigning them any more BVG contracts.

If you process BVG contributions by storing them as monthly fixed deductions recorded in wage items, no adjustments are required in the Payroll Setup.