AHV revision 2021: The most important facts at a glance
The AHV 21 reform will come into force on January 1, 2024. A brief explanation of the most important points:
– We now speak of reference age instead of retirement age.
– The gradual increase in the reference age for women will take place from January 1, 2024. In the case of women, a distinction is made between two transitional generations: on the one hand, the increase in the reference age and, on the other, the AHV pension supplement.
The table provides an overview of the affected cohorts. The lifelong AHV supplement amounts to between CHF 50 and CHF 160 per month, depending on annual income.
| Year of birth | Reference age | AHV pension supplement in % |
| 1961 | 64 + 3 months | 25 |
| 1962 | 64 + 6 months | 50 |
| 1963 | 64+ 9 months | 75 |
| 1964 | 65 years | 100 |
| 1695 | 65 years | 100 |
| 1966 | 65 years | 81 |
| 1967 | 65 years | 63 |
| 1968 | 65 years | 44 |
| 1969 | 65 years | 25 |
– Flexible pension withdrawal possible: As before, the AHV pension can be drawn at the earliest two years before reaching the reference age, women of the transition generation as early as 62. The pension can be deferred by a maximum of five years.
– Advance withdrawals or deferrals are now possible on a monthly basis and no longer only in full years. It will now be possible to draw only part of the pension first, i.e. 20 to 80 percent of the full pension, and to defer the rest.
A partial withdrawal can be increased once, after which the remaining part of the pension must be drawn in full. This means that a total of three steps are possible.
– Continuing to work after 65: Anyone who works beyond the reference age and earns more than the exempt amount (2023: CHF 1,400 per month) must continue to pay AHV contributions. Newly, the contributions made will be taken into account and gaps in contributions can thus be closed. It is possible to waive the tax-free amount. Anyone who has already reached the maximum AHV retirement pension cannot increase it further.