Instalment Contributions with the AHV

Instalment contributions are provisional contributions calculated on the basis of the expected payroll for the current contribution year. Other social insurance contributions can be paid at the same time, provided that the employer is affiliated with the GastroSocial Compensation Fund or SWICA for these insurance schemes. Once the salary notifications have been processed, the Compensation Fund issues an annual detailed statement.

Employers

Please notify us in writing of any changes of 10% or more to your annual gross payroll total, so that your instalment contributions can be adjusted accordingly.

As the final contribution statements can only be prepared after the end of a calendar year, the Compensation Fund invoices instalment contributions every quarter. Companies with an annual payroll total from CHF 200’000.– must pay monthly instalment contributions to the Compensation Fund.

Self-employed individuals

Please inform us of any changes in your income from self-employed activities of +/- 25% within 12 months of the end of the contribution year using the form «Change of instalment contribution for self-employed individuals».

On receipt of this form we will determine the new instalment contributions and send you a revised instalment notice. If your instalment contributions are 25% or more lower than the actual contributions owed on your income, we will have to charge you interest on arrears (art. 41bis Ordinance on Federal Old Age and Survivors’ Insurance, AHVV).

People who are not gainfully employed

Please inform us of any changes to your capital that is subject to contributions (net assets and capitalised retirement income) of +/- 25% within 12 months of the end of the contribution year using the form «Change of instalment contribution for persons who are not gainfully employed».

On receipt of this form we will determine the new instalment contributions and send you a revised instalment notice. If your instalment contributions are 25% or more lower than the actual contributions owed on your contributory assets, we will have to charge you interest on arrears (art. 41bis Ordinance on Federal Old Age and Survivors‘ Insurance, AHVV).