Payroll 2027 in Geneva: what changes for employers

On 1 January 2027, social security contribution rates stay the same, but several reference amounts change: AHV/IV pensions, occupational pension (BVG/LPP) thresholds and the Geneva minimum wage. Here is what has been officially decided as at 3 November 2026, what still needs to be confirmed, and the January deadlines not to miss.

Social security contributions: rates unchanged in 2027

No change has been decided for 2027 to the rates for old-age and survivors' insurance (AHV/AVS), invalidity insurance (IV/AI), income compensation (EO/APG) or unemployment insurance (ALV/AC). The current rates therefore continue to apply:

Insurance	Total rate	Employee share	Employer share
AHV/IV/EO (8.7% + 1.4% + 0.5%)	10.6%	5.3%	5.3%
Unemployment insurance, up to CHF 148'200 of annual salary	2.2%	1.1%	1.1%

Above CHF 148'200 a year (CHF 12'350 a month), no unemployment insurance contribution is levied. In addition, you pay your compensation office's administrative costs and the family allowance contribution.

For employees who have reached the reference age (65; 64 and 6 months for women born in 1962, 64 and 9 months for those born in 1963), the AHV allowance for working pensioners remains CHF 1'400 a month (CHF 16'800 a year), and unemployment insurance contributions stop at the end of the month in which that age is reached.

AHV/IV pensions and occupational pensions: the 2027 amounts

On 2 October 2026, the Federal Council raised AHV/IV pensions by 1.59% with effect from 1 January 2027 and adjusted the occupational pension (BVG/LPP) limits accordingly:

Amount	2026	2027
Minimum AHV/IV pension (per month)	CHF 1'260	CHF 1'280
Maximum AHV/IV pension (per month)	CHF 2'520	CHF 2'560
BVG/LPP entry threshold (annual salary)	CHF 22'680	CHF 23'040
BVG/LPP coordination deduction	CHF 26'460	CHF 26'880
Maximum BVG/LPP coordinated salary	CHF 64'260	to be confirmed

The Federal Council's press release does not state the upper annual salary limit (CHF 90'720 in 2026) or the maximum coordinated salary: ask your pension fund for the 2027 values, together with its contribution plan. One point to watch: an employee whose annual salary is between CHF 22'680 and CHF 23'040 will no longer reach the statutory threshold in 2027; check what your pension fund's regulations provide.

The BVG/LPP minimum interest rate is 1.25% in 2026. For 2027, the Federal Occupational Pensions Commission recommended on 31 August 2026 raising it to 1.75%; the decision lies with the Federal Council.

For the self-employed, the minimum AHV/IV/EO contribution rises from CHF 530 to CHF 541 a year, and the threshold for voluntary accident insurance is lowered from CHF 66'690 to CHF 44'460 a year from 1 January 2027.

13th AHV pension: first payment in December 2026

Based on Article 34ter of the AHV Act (LAVS/AHVG), the 13th old-age pension is paid for the first time in December 2026 by the compensation offices. It equals one twelfth of the old-age pensions paid during the year; invalidity and survivors' pensions are still paid twelve times a year.

To finance it, Parliament decided against raising AHV contributions. The Federal Decree of 19 June 2026 provides for a VAT increase: standard rate from 8.1% to 8.5%, accommodation from 3.8% to 4.0%, reduced rate unchanged at 2.6%. It goes to a popular vote on 29 November 2026 and could apply from early 2028 at the earliest. For 2027 payroll, the 13th pension therefore changes nothing.

Geneva: minimum wage, family allowances and withholding tax

Minimum wage

The Geneva minimum wage rises from CHF 24.59 to CHF 24.73 gross per hour on 1 January 2027 (from CHF 18.07 to CHF 18.17 in agriculture and floriculture). It applies even where the individual contract or collective agreement provides for a lower wage.

Family allowances

The Geneva amounts in force are CHF 311 a month per child up to age 16 and CHF 415 a month for the training allowance (ages 16 to 25), increased by CHF 100 from the third child; the birth or adoption allowance is CHF 2'073. Since July 2023, these amounts have been indexed only if the Geneva consumer price index has moved by at least five points since they were last set. No indexation for 2027 had been announced as at 3 November 2026, and on 3 September 2026 the Grand Council rejected a bill that would have raised them by around 9%.

The contribution rate for the Geneva scheme is 2.22% of AHV salaries in 2026 (2.25% in 2025); check the 2027 rate with your family allowance fund.

Withholding tax

The 2027 withholding tax scales had not yet been published as at 3 November 2026; the 2026 scales were posted online by the Geneva Cantonal Tax Administration on 5 December 2025. The collection rules, however, are known:

report any new employee subject to withholding tax within 8 days of starting work (same deadline on departure);
monthly statement and payment within 30 days of the salary being paid;
2026 summary list and withholding tax certificates by 31 January 2027 at the latest, with a copy given to each employee concerned;
if you transmit via Swissdec-certified ELM-QST software, only version 5.0 or later has been accepted since the 2026 tax year (other channels: online entry via ISeL or official forms).

The 2% collection commission is reduced by 20% if the summary list is not submitted on time.

Salary certificates and January deadlines

The 2026 salary certificates, to be given to your employees early in the year, follow the guidelines valid from 1 January 2026. These set the reference amount for vehicles at 75 centimes per kilometre and clarify the rules on benefits granted by third parties, capped at CHF 600 a year. In Geneva, the certificate is intended for the employee; the guidelines list eight cantons, including Vaud, Fribourg, Neuchâtel and Valais, where the employer must also send a copy to the tax administration.

For the AHV, the annual 2026 salary declaration must reach your compensation office by 30 January 2027 at the latest. If it is late, default interest of 5% a year may be charged.

January 2027 payroll checklist

Keep the current rates: AHV/IV/EO 10.6% and unemployment insurance 2.2% up to CHF 148'200.
Enter the new BVG/LPP amounts (threshold CHF 23'040, deduction CHF 26'880) and obtain your plan's 2027 parameters from your pension fund.
Check that every hourly wage reaches CHF 24.73 gross.
Identify employees reaching the reference age in 2027 (AHV allowance, end of unemployment insurance contributions).
Load the 2027 withholding tax scales as soon as they are published and check your ELM-QST version.
By 30 January 2027: declare 2026 salaries to the AHV compensation office and check the 2027 family allowance rate.
By 31 January 2027: submit the withholding tax summary list and certificates.
Issue the 2026 salary certificates in line with the 2026 guidelines.

We prepare your 2027 payroll with you

Few rates change in 2027, but the BVG/LPP amounts, the minimum wage and the withholding tax scales must be up to date before the first salary of the year. SuisseFidu can set up your payroll, review your January declarations and prepare your salary certificates. To discuss it, you can book a 30-minute call with our team.

This article provides general information as at the date of publication; it does not replace advice tailored to your situation.