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Old-age and survivors’ insurance (AHV) is part of the Swiss federal social insurance system, which is based on a three-pillar concept: The AHV and invalidity insurance (IV) schemes form the first pillar in combination with the supplementary benefits (EL). The aim of this pillar, which is mandatory, is to ensure people’s basic subsistence.
All work-based remuneration in Switzerland is subject to AHV contributions.
Fact Sheet on the AHV (PDF, 106 KB)
Further information on invalidity insurance: