Second pillar LPP Switzerland guide 2026 canton Basel (cross-border guide)

Context

In a nutshell

• compulsory LPP from 25 years old with a rate of 7–18% per age group
• AVS/AI/IPG rate of 5.3% on income from work
• AD/AC rate of 1.1% with a maximum ceiling of CHF 148'200
• LAINF varies between 0.7% and 1.5% depending on sector and risk
• Italian personal income tax: 23% up to €28,000, 35% between €28,001 and €50,000, 43% over

Key facts

• What: 2026 Guide to the second pillar LPP SWITZERLAND
• When: Valid for the year 2026
• Where: Canton of Basel, with national reference
• Who: Frontier workers and Swiss residents
• Amount: LPP rate 7–18% per age group from 25 years

The 2026 guide to the second LPP pillar in Switzerland provides a clear picture of mandatory occupational pension contributions. According to federal provisions, the second pillar (LPP/BVG) is mandatory from 25 years of age, with a contribution rate that varies between 7% and 18% depending on the age group of the worker. This system is designed to guarantee a pension complementary to the AVS/AI, integrating the first pillar of Swiss pensions.

In the context of wage deductions, the source specifies that the AVS/AI/IPG rate amounts to 5.3% borne by the employee, calculated on the income from work subject to contribution. At the same time, unemployment insurance (AD/AC) provides for a fixed rate of 1.1%, applicable up to the maximum insurable income of CHF 148'200 per annum. With regard to insurance against

Operational details

Key facts about LPP in Switzerland

• Objective: Supplementary pension to the AVS/AI
• Obligation: From 25 years of age
• Variable rate: 7–18% according to age group
• Management: Occupational pension institutions (pension funds)
• Income: Calculated on old age credit and conversion rate

Pension planning in the second LPP pillar requires particular attention to the individual capitalisation mechanism. Each worker accumulates an old-age credit on their social security account, fed by monthly contributions withheld from their salary and paid by the employer. This credit generates compound interest over time, according to the minimum mandatory rate set by the Confederation, and can be supplemented by voluntary payments or by the redemption of missing contribution years (contribution gaps).

In the canton of Basel, as in the rest of Switzerland, workers have the opportunity to redeem the contribution gaps in the second pillar, a procedure that allows them to pay back contributions to increase their old age and, consequently, their future pension. This tool is particularly useful for those who have had periods of unemployment, uninsured part-time work, or employed abroad without affiliation to a Swiss pension fund.

A central aspect of the LPP is the conversion rate, that is, the percentage applied to the ageing avoir at the time of

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Fatti chiave per l'azione previdenziale

• Controllo estratto conto: Annuale, via cassa pensioni o portale online
• Verifica avere di vecchiaia: Disponibile sul certificato di previdenza
• Riscatto lacune: Possibile in qualsiasi momento lavorativo
• Versamenti 3a: Fino al limite annuo detraibile dall'imponibile
• Pianificazione pensionistica: Da iniziare almeno 10-15 anni prima del pensionamento

Per prendere in mano la propria previdenza nel secondo pilastro LPP, il primo passo consiste nel richiedere e analizzare l'estratto conto annuale della propria cassa pensioni. Questo documento, inviato per legge ogni anno, riporta l'avoir di vecchiaia accumulato, i contributi versati (dipendente e datore di lavoro), gli interessi riconosciuti e le proiezioni di rendita futura basate sul tasso di conversione applicato.

Il secondo passo è verificare la presenza di eventuali lacune contributive, ovvero periodi in cui non si è versato alcun contributo LPP nonostante si fosse attivi lavorativamente. Queste lacune possono derivare da lavoro autonomo non assicurato, impieghi di breve durata, periodi all'estero senza copertura svizzera, o attività indipendente senza affiliazione a una cassa pensioni. Una volta identificate, è possibile procedere al riscatto versando l'importo corrispondente ai mancanti contributi, maggiorato degli interessi che avrebbero dovuto maturare.

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