Fewer early retirees How Federal Councillor Baume-Schneider wants to finance the AHV in the long term
The Federal Council wants to make the AHV fit for the future. The AHV 2030 reform aims to reduce early retirement and keep people in the labor market for longer. The retirement age remains unchanged.
20.05.2026, 14:15
20.05.2026, 15:18
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- With the AHV 2030 reform, the Federal Council wants to slow down early retirement and keep more people in the labor market for longer.
- Although the normal retirement age of 65 is to remain unchanged, early retirement in the second pillar is to be made more difficult.
- At the same time, the government is planning additional revenue for the AHV and is also discussing higher value-added taxes or contributions, depending on how the 13th AHV pension is financed.
With the AHV 2030 reform, the Federal Council wants to reduce the number of early retirements in order to ease the burden on the AHV and promote the domestic workforce. However, it does not want to increase the retirement age, as explained by Interior Minister Elisabeth Baume-Schneider on Wednesday. Interested parties can now comment on the plans.
The Federal Council submitted the reform proposal, which was already outlined in broad terms last year, for consultation on Wednesday until September 11.
According to the national government, the aim of the reform is to modernize the AHV, adapt it to social developments and secure its financial balance in the long term.
Baby boomers before retirement
In the coming years, members of the baby boomer generation will retire. This demographic change poses major challenges for the AHV, writes the Federal Council. It wants to promote working until retirement age and also at retirement age with several measures.
In future, those who remain in employment at retirement age will benefit from a higher tax-free allowance for OASI contributions; the threshold is to be raised from CHF 16,800 to CHF 22,680 per year. The current age limit of seventy years for deferring retirement and topping up a pension is to be abolished.
In the second pillar of occupational pension provision, the Federal Council wants to make early pension withdrawals more difficult. It wants to gradually raise the minimum age for early retirement from the current 58 to 63. The AHV pension can also be taken early from the age of 63.
No higher retirement age
Deviations from the minimum age rule should be possible in the event of exceptions - for example in the case of restructuring in companies and within the framework of collective employment agreements. However, a minimum age of sixty applies.
The Federal Council does not want to raise the AHV retirement age to 65, as it decided earlier. However, with a view to future AHV revisions, it wants to examine various models on the issue. An expert commission is to carry out the necessary preparatory work.
In order to close gaps in AHV contributions, AHV contributions are to be paid on daily sickness and accident benefits in future, as is currently the case for daily allowances for the unemployed, for example. And, as for employees with higher incomes, a higher AHV contribution rate should now apply to self-employed persons with good incomes.
The Federal Council wants to prevent dividends being paid out instead of higher salaries in order to avoid AHV contributions. It now wants a dividend to be considered excessive if its return exceeds 15 percent of the invested capital. Anything above this level should be decisive for the calculation of AHV contributions.
The role of the 13th AHV pension
The Federal Council expects the planned measures to generate additional income of around CHF 600 million a year for the AHV between 2030 and 2040. However, how much money the AHV will actually need in the coming years will depend on the financing of the 13th AHV pension, which will be paid out for the first time at the end of 2026.
Parliament is currently debating this; final decisions are due to be made in June. If the councils secure the financing of the "thirteenth" in the long term, no additional financing will be required as long as the economy does not deteriorate significantly, writes the Federal Council.
If, on the other hand, the councils wanted additional funding for a limited period, the value-added tax for the AHV would have to be increased. In the case of temporary financing, VAT would be increased by 0.7 percentage points. Without a decision by Parliament, 0.7 percentage points more VAT and a 0.2 percentage point increase in contributions would be necessary. If VAT alone were to be used, it would have to be increased by 0.9 percentage points.
