Who is deemed to a non-working person?
Persons who have no or only a small earned income are deemed to be non-working. Such persons include:
- People who take early retirement
- Recipients of DI pensions or daily cash benefits in case of illness
- Divorced or widowed persons without employment
- Spouses of retired persons
- Students over 20
More details:
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Partial employment
A comparative calculation is performed for persons who are employed for fewer than 9 months a year or who work less than 50% of the normal working hours.
If the earned income amounts to less than 50% of the contributions owed as a non-working person, the person will be deemed to be non-working and accordingly pays the contributions as a non-working person. The contributions from employment can be offset.
Students who are not gainfully employed pay the minimum contribution (CHF 514.-) until the end of the calendar year of their 25th birthday. Then the ordinary rules (for non-working people) apply to them.
More details
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Non-working persons' contributions
If the earned income amounts to less than 50% of the contributions owed as a non-working person, the person will be deemed to be non-working and accordingly pays the contributions as a non-working person. The contributions from employment can be offset.
Students who are not gainfully employed pay the minimum contribution (CHF 514.-) until the end of the calendar year of their 25th birthday. Then the ordinary rules (for non-working people) apply to them.
More details
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
What contributions do non-working persons pay?
Non-working persons pay OASI, DI and EO contributions. The amount of the contributions is based on the assets and pension income. The minimum annual contribution for non-working persons is currently CHF 514.
The maximum contribution (from 1.1.2012) is 50 times the minimum contribution. Your own contributions will lapse if your spouse (or registered partner) is deemed to be employed (minimum 50%) within the meaning of OASI and pays contributions amounting to at least double the minimum contribution (CHF 1028).
How much are your contributions?
The online calculator will give you that information.
More details
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Form
Registration as a non-working person
Beginning and end of the contribution obligation
Non-working persons pay OASI, DI and EO contributions. The amount of the contributions is based on the assets and pension income. The minimum annual contribution for non-working persons is currently CHF 514.
The maximum contribution (from 1.1.2012) is 50 times the minimum contribution. Your own contributions will lapse if your spouse (or registered partner) is deemed to be employed (minimum 50%) within the meaning of OASI and pays contributions amounting to at least double the minimum contribution (CHF 1028).
How much are your contributions?
The online calculator will give you that information.
More details
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Form
Registration as a non-working person
The obligation to pay contributions as a non-working person commences on 1st January after the 20th birthday.
Example:
Persons born in 1998 have been obliged to pay contributions since 1st January 2019.
The obligation to pay contributions ends when women turn 64 and when men turn 65
More details::
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Avoid paying interest on arrears
Example:
Persons born in 1998 have been obliged to pay contributions since 1st January 2019.
The obligation to pay contributions ends when women turn 64 and when men turn 65
More details::
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
Based on the information provided by the non-working person or the previous year's figures, the compensation office determines the provisional instalments at the beginning of the contribution year. The definite contributions are established as soon as notification is received from the cantonal tax office. The difference between the provisional instalments and the definite contributions is repaid or invoiced by the compensation office.
In case of significant changes in income or assets, it is advisable to inform the compensation office so that the instalments can be adjusted accordingly.
If the difference between the instalments and definite contributions is greater than 25%, the statutory interest on arrears of 5% p.a. will be charged.
More details:
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
In case of significant changes in income or assets, it is advisable to inform the compensation office so that the instalments can be adjusted accordingly.
If the difference between the instalments and definite contributions is greater than 25%, the statutory interest on arrears of 5% p.a. will be charged.
More details:
Leaflet 2.03 - Non-employed contributions to Old-Age and Survivors' Insurance (OASI), Disability Insurance (DI) and Income Compensation Insurance (IC)
