Waiver of AHV pensioner allowance possible since 1 January 2024

The AHV allowance can now be waived if you remain employed after the retirement age. The waiver can be used to close contribution gaps and generally improve AHV pensions up to the maximum pension. In addition, the relevant average annual income can be improved by these contributions, which leads to an increase in the pension.
Insured persons who wish to benefit from these measures can apply for a one-off recalculation of their pension. Contributions made up to five years after reaching retirement age are taken into account.
However, the income earned after the reference age must amount to at least 40 percent of the relevant average annual income. Employees must notify their employer of their decision to waive contributions at the latest when they receive their first salary after reaching retirement age. The decision made regarding the deduction of contributions is automatically applied in subsequent contribution years unless a different decision is communicated when the first salary is paid in the following year.
Self-employed persons who wish to waive the tax-free allowance must notify the relevant compensation office by 31 December of the current contribution year. This decision also applies automatically for the following contribution years, unless the compensation office is informed by 31 December of the respective year that the allowance is to be applied.