AHV / IV: Increase in minimum pension benefits and minor adjustments in contributions
As of 1 January 2019, the minimum AHV / IV pension (considering a full contribution period) increases from CHF 1'175 to CHF 1'185, the maximum AHV / IV pension from CHF 2'350 to CHF 2'370. The minimum contributions of self-employed and non-employed persons for AHV, IV and EO are increased from CHF 478 to CHF 482 and the minimum contribution for voluntary AHV / IV from CHF 914 to CHF 922.
BVG - Pension Fund: Increase of entry threshold and coordination deduction
The BVG coordination deduction will be increased from CHF 24'675 to CHF 24'885 as of 1 January 2019. The BVG - Pension Fund entry threshold is now CHF 21'330 (previously CHF 21'150). The maximum tax deduction under Pillar 3a is now CHF 6'826 (previously CHF 6'768) for persons with 2nd pillar respectively CHF 34'128 (previously CHF 33'840) for persons without a second pillar.