Calculate Your AHV Pension: Records and Planning

Your AHV pension cannot be calculated from your latest annual profit. It depends on your contribution period, revalued average annual income, and child-rearing and care credits. For the self-employed, the first step is to check the individual account statement (IK), not apply a percentage to current turnover.

How the AHV pension calculation works

Pension scale 44 applies with a complete contribution period. That does not automatically mean the maximum pension: within the scale, assessable average annual income determines the amount. An incomplete period leads to a partial pension scale. A missing year generally means around 1/44 less pension; do not deduct that reduction again on top of the lower scale.

A complete period is assessed against your birth cohort. Transitional rules apply to women: reference age is 64 years and 3 months for those born in 1961, 64 years and 6 months for 1962, 64 years and 9 months for 1963, and 65 from 1964. For men it is 65. See fact sheet 3.01, 2026 edition.

Child-rearing credits are not cash payments or contribution years you can freely purchase. Splitting income earned during marriage is also different from capping the couple's later pensions.

AHV pension amounts in 2026

Amounts can be lower where there are contribution gaps. Different pension scales also affect how the couple's cap works. These benchmarks are not a personal benefit promise.

The 13th AHV pension starts in 2026

According to the Federal Social Insurance Office's implementation guidance, the first payment is in December 2026. You must be entitled to an old-age pension in December. The supplement is one twelfth of the old-age pensions paid during the year, not necessarily the December pension amount. IV and survivors' pensions do not receive this supplement. It is disregarded for supplementary benefit calculations; that does not make the AHV pension tax-free.

Fictional budget example: Twelve unchanged monthly old-age pensions of CHF 2,520 give CHF 30,240 in regular payments plus a CHF 2,520 supplement: CHF 32,760 gross. This is not a forecast for a particular freelancer. Pensions generally form part of taxable income, as explained in the Zurich tax guidance on social insurance benefits. Your tax bill depends on your overall circumstances.

Estimate your AHV pension step by step

1. Order a free IK statement. Access it through your compensation office or the AHV/IV Information Centre. No particular portal or automatic forecast from age 55 is required.
2. Reconcile the entries. Gather final AHV decisions, earlier salary certificates and employment dates. The statement records income and contribution periods, not just the sum of bills paid.
3. Report discrepancies promptly. Observe the correction deadline on the statement. Not every apparent gap is final; contributions in younger years or statutory credits may matter.
4. Request an advance pension calculation. Follow fact sheet 3.06. Provide your intended start date, family circumstances and expected future earnings. The estimate is not binding.
5. Complete your household budget. Compare expected AHV, occupational pension benefits and private funds with expenses. An AHV estimate alone cannot tell you whether closing your business is affordable.

Contribution gaps: what can still be corrected?

Missing contributions can generally only be paid within the statutory five-year period. Later voluntary purchases cannot repair arbitrarily old AHV gaps. Ask the office whether there is a genuine gap and whether contributions from younger years or other statutory credits help. A small payment does not guarantee a complete contribution year in every situation.

For advance payments and business interruptions, use the self-employed AHV contribution guide. This article concerns the later benefit, not your contribution bill.

Drawing early or deferring your pension

Drawing early reduces the pension; deferral adds a supplement. Partial drawing and transitional rules make blanket recommendations unreliable. Women in transitional birth cohorts have special early-drawing options and reduction rates. Ask for calculations of your actual options using fact sheet 3.04, including any continuing contribution duties until reference age.

Records for retirement planning

Invoices and business receipts help you declare income transparently. Magic Heidi supports that administration, but does not calculate a binding AHV pension or close contribution gaps. The retirement overview puts AHV, voluntary occupational pensions and Pillar 3a in context.

Sources reviewed: fact sheets 3.01, 3.04 and 3.06 and federal guidance on the 13th old-age pension. Editorial review: 1 November 2026.