AHV/AVS First Pillar 2026: Women's Retirement Age, Supplements, and What Expats Need to Know

How the AHV first pillar works

The AHV (Alters- und Hinterlassenenversicherung) in German, AVS (Assurance-vieillesse et survivants) in French, is the first pillar of the Swiss three-pillar pension system. For the private pillar, see Pillar 3a maximum contribution.. It is mandatory, pay-as-you-go, and funded by contributions from all employed people in Switzerland, employers, and the federal government.

Every employed person in Switzerland pays AHV contributions: 5.3% of gross salary from the employee and 5.3% from the employer, for a total of 10.6%. Self-employed people pay a progressive rate starting at 5.371% up to 10.6% depending on income. Non-working residents — such as students, stay-at-home parents, and early retirees — must still pay a minimum annual contribution of CHF 530 for 2026 to maintain their contribution record.

The AHV pension you receive depends on two factors: your average annual income during the contribution period, and the number of contribution years. A full pension requires 44 contribution years for men and 43 for women under the old rules — the reform equalizes this to 44 years for both. Missing years reduce the pension proportionally.

The maximum full AHV pension in 2026 is CHF 2'520 per month for a single person and CHF 3'780 for a married couple. The minimum is CHF 1'260 per month. These are before any supplements, which can add significantly more for low-income pensioners. The pension is indexed to inflation and wage growth and is adjusted every two years.

AHV 21 reform: women's retirement age rising to 65

The AHV 21 reform, approved by Swiss voters in 2022, is the largest change to the first pillar in decades. The main change is the increase of the women's reference retirement age from 64 to 65, bringing it in line with men.

The transition is phased in over four years starting from 2025. Women born in 1961 reach retirement at 64 years and 3 months. Those born in 1962 at 64 and 6 months. Those born in 1963 at 64 and 9 months. Women born in 1964 and later reach the full reference age of 65.

Women can still take early retirement up to two years before their reference age, and men have the same option. Early withdrawal reduces the pension by a fixed percentage per year — typically 6.8% annually — and this reduction is permanent. Alternatively, both men and women can defer their pension up to five years, increasing the monthly amount.

The reform also includes compensation measures for women born between 1961 and 1969. Those who take their pension at the new reference age receive a supplement or a more favourable reduction rate for early withdrawal. Women with low lifetime incomes also benefit from an increased pension supplement under the reform's social compensation measures.

What expats must check before relying on AHV

Expats who have contributed to AHV during their time in Switzerland have a right to the pension, even if they move abroad after retirement. The pension is paid worldwide, but the amount depends on your contribution years in Switzerland.

If you have fewer than the required years for a full Swiss AHV pension, years worked in EU/EFTA countries and several bilateral-agreement countries can be counted toward the minimum under international social security coordination agreements. The UK, USA, Canada, and many other countries have similar agreements.

Expats from countries without a social security agreement with Switzerland may face a different situation. If you leave Switzerland permanently before reaching the minimum contribution years and your home country has no agreement, you may be entitled to a refund of your AHV contributions — but only if you are not a citizen of an EU/EFTA country.

For cross-border workers and short-term expats, the AHV contribution record is important even if a full Swiss pension seems unlikely. Every contribution year counts toward the Swiss minimum, and the combined pension from Switzerland and a home country can be more than either alone. The cross-border worker tax guide explores related tax and pension topics.

AHV supplements and additional benefits

In addition to the basic AHV pension, low-income pensioners may qualify for supplementary benefits (Ergänzungsleistungen/EL). These are means-tested and designed to ensure a minimum subsistence level. Eligibility requires Swiss residence, and the benefit covers health insurance costs, rent, and basic living expenses above the AHV pension.

AHV also includes disability benefits (IV/AI) for people who cannot work due to illness or accident, and survivors' benefits for widows, widowers, and orphans. Survivors' benefits can be substantial — a widow or widower with children may receive up to 80% of the deceased's AHV pension. These benefits are part of the same contribution system.

For married couples, the combined AHV pension is capped at 150% of the maximum single pension. This means two high-earning spouses who both contributed for the full period do not receive double the single maximum — an important planning point for dual-income expat couples approaching retirement.

The AHV also provides an allowance for helplessness (Hilflosenentschädigung) for pensioners who need regular help from others for everyday activities. This is not means-tested and is paid in addition to the pension.

How AHV fits with Pillar 2 and Pillar 3a

The Swiss three-pillar system is designed so that AHV (first pillar) plus the occupational pension (second pillar) together replace about 60% of your pre-retirement income. The third pillar — Pillar 3a — is the voluntary private pension that fills the gap.

For expats, understanding the interaction matters because the pillars are taxed differently at withdrawal. AHV and second-pillar pensions are taxed as income when paid out as annuities. Pillar 3a withdrawals as a lump sum are taxed at a reduced rate under a separate tariff.

The timing of retirement is also important. The AHV reference age is 65 for both genders after the reform transition, but you can begin drawing early. Starting AHV early is permanent and reduces the monthly amount for life. Starting later increases it. These decisions should be coordinated with second-pillar and Pillar 3a withdrawal timing — the staggered withdrawal strategy is explained in the Pillar 2 vs 3a guide.