Why you should keep reading
Payroll accounting seems straightforward—until the first payroll audit. Incorrect thresholds or missed family allowance payments lead to back payments and reputational damage. Especially for young companies in a scaling phase, every franc counts.
That’s why Bollag Finance, as your AbaWeb fiduciary partner, summarises the most important changes and explains how you can implement them into your system in less than an hour.
1. AHV/IV: Higher contributions, higher pensions
| Key figure | 2024 | 2025 | Source |
|---|---|---|---|
| Minimum contribution self‑employed / non‑employed | CHF 514 | CHF 530 | AHV IV |
| Insignificance threshold salaries | CHF 2 300 | CHF 2 500 | eak.admin.ch |
| AHV minimum pension (per month) | CHF 1 225 | CHF 1 260 | AHV/IV webshop |
Tip: Update the AHV tables in AbaWeb under Master data → Social insurances. This ensures the system calculates correctly from the first payroll run.
2. Retirement age for women – the AHV‑21 phased plan
Women born in 1961 now reach their reference age at 64 years + 3 months. Enter birth dates precisely; AbaWeb automatically checks the retirement age and, if applicable, suggests a reduction in ALV contributions. Source: BSV Online
3. BVG thresholds 2025
| Parameter | 2024 | 2025 | Source |
|---|---|---|---|
| Entry threshold | CHF 22 050 | CHF 22 680 | BSV Online |
| Coordination deduction | CHF 25 725 | CHF 26 460 | BSV Online |
| Upper salary limit | CHF 88 200 | CHF 90 720 | BSV Online |
In AbaWeb, adjust these figures under BVG planning. Don’t forget to update the minimum and maximum coordinated salary (CHF 3 780 / 64 260).
4. Family allowances – Plus 7.5% from 2025
The Federal Council is increasing the minimum rates: child allowance now CHF 215, education allowance CHF 268 per month. In AbaWeb, create new wage types or adjust existing ones so the allowances are automatically indexed. Source: Federal Chancellery of Switzerland
5. Other key points
- Withholding tax – federal tariffs available as CSV import since 20 January 2025.
- UVG premiums – Suva has updated the tariff; check your risk class and any reduced base rate.
- Balance control – use the AbaWeb closing assistant for a monthly quick checklist (AHV salaries ≙ accounting cost centre “Personnel”).
6. Quick setup: Correct payroll in 3 steps
- Install system update (includes new thresholds).
- Import tables (AHV, UVG, withholding tax).
- Run a test with December data and check for differences.
Bollag Finance supports you remotely via AbaWeb support—book a 30‑minute onboarding, and we take care of the rest.
Sources
Information Centre AHV/IV “Changes 1.1.2025” AHV IV · EAK “Updates 2025” eak.admin.ch · BSV “AHV‑21 phased plan” BSV Online · BSV “Coordination deduction” BSV Online · BSV BVG thresholds BSV Online · admin.ch “Minimum rates family allowances” Federal Chancellery of Switzerland · Suva “Premium tariff 2025” Suva
