AHV liable

All salary types subject to AHV are assigned to the Subject to AHV Boolean.

Data sheet 2.01 Wage contributions to the AHV, IV and EO contains a conclusive overview of the salary items that are subject to AHV and those that are NOT subject to AHV. The data sheet is updated every year and can be viewed on the web page at http://www.ahv-iv.info.

All workers from January 1 of the year following the 17th birthday are subject to contributions. The contribution obligation ends when the normal retirement age is reached and the position is resigned.

The employee is assigned the correct AHV code in the Social Security Insurance tab of the Employee card. The available codes are below:

0 – AHV not mandatory

1 – AHV mandatory

2 – Retiree with allowance (pensioners who have reached the official retirement age but still continue working -> AHV tax exemption limit of CHF 1'400/month or CHF 16'800/year)

AHV codes 0 – 2 are automatically and correctly taken into account by the system. The correct AHV code is set based on the employee’s date of birth and the selected billing period. This also applies to back payments of employees who have already resigned.

3 - Marginal salary

4 - Not insured (special case)

AHV codes 3 + 4 can only be assigned manually.

AHV code 3 is set for part-time employees who do not exceed the annual AHV limit of CHF 2'300. If the limit is overwritten, the amounts previously exempt from AHV will be retroactively debited as of January 1.

AHV code 4 is used for employees who, for example, have part-time job in Switzerland and in neighboring countries at the same time. Owing to bilateral agreements, such employees only have to pay social security contributions in one country. A change from AHV code 4 to AHV code 1 cannot be made automatically and must be made manually in individual cases.