AHV contributions for people not in gainful employment
Even if you are working, you can be deemed to be inactive and must pay AHV contributions accordingly if…
- low income: Anyone who earns less than CHF 4,851 gross per year (which results in less than CHF 514 AHV contributions) must pay contributions as a non-employed person.
- irregular or part-time work: Anyone who works less than 50% of normal working hours or is employed for less than 9 months a year is also categorised as inactive. This includes, for example, also early retirees on boards of directors.
In such cases, a comparative calculation is made. If the AHV contributions from gainful employment are lower than half of the contributions as a non-employed person, the higher contributions must be paid. An application is required to have contributions already paid credited or refunded.
Exceptions to the obligation to pay contributions: OASI contributions as a non-employed person do not have to be paid if the spouse is permanently and fully employed within the meaning of the OASI and pays OASI contributions of at least twice the minimum amount of currently CHF 1,028. This also applies in the calendar year of marriage, divorce and widowhood.