{
 "valid_from": "2026-01-01",
 "source_title": "Synoptische Tabelle der Beitrags- und Prämiensätze, Stand 1.1.2026",
 "source_page": "https://www.ahv-iv.ch/de/Formulare/Diverse-Listen/Synoptische-Tabelle-Beitrags-und-Pr%C3%A4miens%C3%A4tze",
 "source_pdf": "https://www.ahv-iv.ch/Portals/0/adam/AHV-IV/Ypzfdm2t_km4jeHFYxWRdA/Document/Synoptische%20Tabelle%2020-1.pdf",
 "verified": "2026-10-03",
 "employee": {
  "ahv_pct": 4.35,
  "iv_pct": 0.7,
  "eo_pct": 0.25,
  "ahv_iv_eo_pct": 5.3,
  "alv_pct": 1.1,
  "alv_ceiling_chf": 148200
 },
 "employer": {
  "ahv_iv_eo_pct": 5.3,
  "alv_pct": 1.1,
  "family_allowances_pct_range": [
   1.025,
   2.75
  ]
 },
 "bvg": {
  "coordinated_salary_from_chf": 26460,
  "coordinated_salary_to_chf": 90720,
  "credits": [
   {
    "age": "25-34",
    "pct": 7
   },
   {
    "age": "35-44",
    "pct": 10
   },
   {
    "age": "45-54",
    "pct": 15
   },
   {
    "age": "55-65",
    "pct": 18
   }
  ],
  "note": "legal minimum retirement credits in % of the coordinated salary; the employer pays at least half; actual rates depend on the pension fund",
  "entry_threshold_chf": 22680,
  "max_ahv_pension_year_chf": 30240,
  "min_coordinated_chf": 3780,
  "bsv_source": "https://www.bsv.admin.ch/de/altersvorsorge-beruflichen-vorsorge",
  "bsv_checked": "2026-10-03"
 },
 "nbu": "non-occupational accident insurance premium: set by each insurer (no official rate); normally paid by the employee",
 "uv_max_insured_chf": 148200,
 "review_needed": false,
 "source_sha": "0cdb0e76ed8130b3",
 "checked": "2026-10-03",
 "verified_by": "auto (pdftotext parse of the official table)"
}