The BVG deductions are calculated as follows:
Subtract the coordination deduction (CHF 26,460) from your employee's gross annual salary.
Add the retirement savings contribution to the risk contribution and multiply this percentage by the amount. To see the retirement savings contribution and the risk contribution, click on the pension plan.
Divide the given amount by 12 and the subsequent amount by two.
The minimum amount is CHF 3,780 and the maximum amount is CHF 64,260.
As an example, let's take an employee with a gross monthly salary of CHF 5,000 and an age of 45:
CHF 5,000 x 12 = CHF 60,000 (gross annual salary)
(CHF 60,000 - CHF 26,460) * (15% + 3%) : 12 : 2 = CHF 251,55
In our example, the pension fund contribution for employer and employee is each
CHF 251,55