Definition of the reference age
According to Article 21 of the AHVG, a person who has reached the reference age is entitled to an old-age pension without deductions and supplements. The term “reference age” replaces the previous term “statutory retirement age.”
Since 1 January 2024, the standard reference age is 65 for both men and women. For women, the increase is being implemented gradually:
- Year of birth 1960 and earlier: 64 years
- Year of birth 1961: 64 years and 3 months
- Year of birth 1962: 64 years and 6 months
- Year of birth 1963: 64 years and 9 months
- From year of birth 1964 onwards: 65 years
Exemption limit
Even after reaching the reference age, a gainfully employed person generally remains liable to pay AHV contributions. However, an allowance of CHF 16,800 per year or CHF 1,400 per month applies. Contributions are only levied if income exceeds this allowance.
Since the reform came into force on 1 January 2024, it is possible to voluntarily waive this allowance. In that case, AHV contributions are levied on the entire earned income, regardless of its amount. This may be beneficial, particularly if there are contribution gaps.
Conditions for closing contribution gaps after the reference age
If, upon reaching the reference age, you do not yet have a full contribution record and therefore receive only a partial pension (scale 1–43), contribution years acquired subsequently may be credited under certain conditions.
For each calendar year, two conditions must be met:
- The income earned after the reference age must amount to at least 40% of the average income at the reference age. The total income is taken into account, including the portion on which no contributions were paid due to the allowance. However, only the income on which contributions were actually paid is considered for the pension calculation.
- The contributions paid on the income during the year must at least correspond to the annual minimum contribution (2026: CHF 530).
Recalculation of the old-age pension
Anyone who continues to pay AHV contributions after the reference age may request a one-time recalculation of their old-age pension. This recalculation may lead to an increase in the pension if additional contribution years are credited or contribution gaps are closed. Income earned and contribution periods completed up to a maximum age of 70 are taken into account.
However, any increase is limited: the maximum pension under scale 44 must not be exceeded.
Special case: married couples
When the old-age pension of one spouse is recalculated, the pension of the other spouse does not automatically change, as no additional income splitting takes place. However, the pension cap for both pensions is reassessed: the total of the individual pensions of a married couple must not exceed 150% of the maximum pension. If this amount is exceeded, the pensions are adjusted accordingly.
If one spouse has not reached the full contribution period and therefore does not receive a full pension, the maximum cap for the combined pensions is correspondingly lower.
If you have any questions in the field of social security law, the attorneys-at-law at Pilatushof AG will be pleased to assist you.