Since 1 January 2025, occupational benefits (LPP) has seen major regulatory adjustments, particularly in Geneva and French-speaking Switzerland. These changes concern both employers (SMEs, associations, startups) and the self-employed and aim to optimize coverage for employees in line with the changing job market.
1. New thresholds and coordination deductions
The adaptation of AVS/AI pensions changes the LPP entry threshold, now set at 22,680 CHF (versus 22,050 CHF in 2024). The coordination deduction is now 26,460 CHF. These amounts determine liability to occupational benefits and the calculation of the insured salary. For part-time or multi-employer workers, this enables better contributions and reduces the risk of under-insurance.
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2. Contributions and minimum interest rate
The minimum interest rate remains at 1.25% for 2025. For employers, this rate impacts the yield of mandatory LPP assets and must be checked annually when preparing salary sheets and financial closing. Personal contributions can be set in Odoo (v17, v18).
3. Implications for payroll management (Swissdec 5)
Integrating new LPP parameters into your payroll software (notably Swissdec 5.0 or Odoo HR) is essential to avoid any errors in AVS/LPP statements and ensure regulatory compliance. Special attention should be paid to thresholds, calculation bases, and the supporting documentation required during cantonal audits in Geneva and Vaud.
4. Obligations for self-employed
Self-employed affiliated on a voluntary basis now benefit from increased LPP 2025 tax deductions, allowing optimization of their benefits and tax position – an opportunity to seize during annual planning.
5. Key points to monitor in 2025
- Accurate reporting of LPP-subject salaries with documentation
- Setting of updated thresholds and deductible amounts in payroll software
- Potential revision of pension plans, especially for low salaries and part-time
- Monitoring official communications via OAK BV and ch.ch
Guidance by a specialized fiduciary ensures compliance with all procedures (payroll, salary slips, Swissdec reporting, LPP/Pension affiliation, up-to-date tax advice). Contact Ark Fiduciaire for a personalized LPP 2025 audit or implementation of new rules in Odoo.