Statutory and legislative payroll changes in Switzerland, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Geneva minimum wage rises to CHF 24.59/hour
Effective 1 January 2026
From 1 January 2026 the Geneva cantonal gross minimum hourly wage is CHF 24.59, up from CHF 24.48, indexed to the Geneva consumer price index.
For the employer
- Pay at least CHF 24.59 gross per hour to employees working in Geneva from 1 January 2026.
- Agriculture and floriculture: separate minimum of CHF 18.07 per hour from 2026.
For the employee
- Gross hourly minimum increases from CHF 24.48 to CHF 24.59.
In practice: Increase per hour: CHF 24.59 - CHF 24.48 = CHF 0.11.
The amount is adjusted annually to the cost of living based on the Geneva consumer price index.
Source: République et canton de Genève - Le salaire minimum genevois 2026 s'établira à 24.59 fr. de l'heure · Last verified 1 October 2026
First 13th AHV old-age pension paid in December 2026
December 2026
The 13th AHV pension is paid for the first time in December 2026 to around 2.6 million pensioners, equal to one-twelfth of the old-age pensions paid during the year.
For the employer
- No change to AHV wage contribution rates is set out for its financing; Parliament approved a 0.4 percentage-point VAT increase from 2028, subject to a popular vote on 29 November 2026 (not yet enacted).
For the employee
- Old-age pension recipients receive a supplement in December equal to one-twelfth of annual old-age pensions.
VAT financing still requires approval in the 29 November 2026 vote.
Source: Federal Social Insurance Office (BSV) - Umsetzung 13. AHV-Rente · Last verified 1 October 2026
2026 social insurance rates: AHV/IV/EO 10.6%, ALV 2.2% up to CHF 148,200
Effective 1 January 2026
For 2026 the AHV/IV/EO contribution totals 10.60% (5.30% each for employer and employee), and ALV is 1.10% each on income up to CHF 148,200.
For the employer
- AHV/IV/EO: 5.30% of salary (AHV 4.35%, IV 0.7%, EO 0.25%).
- ALV: 1.10% on income up to CHF 148,200.
- BVG: age-credit rates apply to the coordinated salary between CHF 26,460 and CHF 90,720.
For the employee
- AHV/IV/EO: 5.30% (AHV 4.35%, IV 0.7%, EO 0.25%); ALV: 1.10% up to CHF 148,200.
In practice: Monthly salary CHF 8,000: AHV/IV/EO employee share 5.30% = CHF 424; ALV 1.10% = CHF 88.
Source: Federal Social Insurance Office (BSV) - Synoptische Tabelle 2026, Beitrags- und Prämiensätze · Last verified 1 October 2026