OpenAccountants/Liechtenstein/Liechtenstein Payroll & Social Contributions

Liechtenstein Payroll & Social Contributions

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: payroll & social contributions for Liechtenstein (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Liechtenstein, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Overview of Liechtenstein social insurance system

Liechtenstein's social insurance system mirrors the Swiss model and covers old-age/survivors and disability insurance (AHV/IV), unemployment insurance (ALV), family allowances (FAK), occupational pension (BVG) and accident insurance (UVG). Employer and employee share most contributions; rates below are indicative and should be confirmed for 2025.

AHV/IV/FAK old-age, survivors & disability (total)

Approx 10.6% of gross salary (AHV/IV element), split equally employer/employeeOld-Age and Survivors' Insurance Act (AHVG); Disability Insurance Act (IVG)View source ↗

AHV/IV employer share

Approx 5.3%Old-Age and Survivors' Insurance Act (AHVG)View source ↗

AHV/IV employee share

Approx 5.3%Old-Age and Survivors' Insurance Act (AHVG)View source ↗

Unemployment insurance (ALV) total

Approx 2.2% (employer 1.1% / employee 1.1%)Unemployment Insurance Act (ALVG)View source ↗

ALV wage cap (indicative, Swiss-aligned)

Approx CHF 148,200 per year (CHF 12,350/month)Unemployment Insurance Act (ALVG)View source ↗

Family allowance fund (FAK)

Approx 1.9% of gross salary, employer-onlyFamily Allowances Act (FZG)View source ↗

Occupational pension (2nd pillar, BVG)

Mandatory; contribution depends on age, salary and pension plan, shared employer/employee (employer pays at least half)Occupational Pensions Act (BPVG)View source ↗

Accident insurance (UVG)

Occupational accident insurance is employer-paid; rate varies by industry/risk. Non-occupational accident premium is typically employee-borneAccident Insurance Act (UVersG)View source ↗

Wage tax withholding (Quellensteuer / Lohnsteuerabzug)

Employers withhold income tax at source for cross-border commuters and certain non-resident employees; resident employees generally pay via assessmentTax Act (Steuergesetz, SteG)View source ↗

Contribution / withholding remittance

Social contributions are remitted to the social insurance funds (AHV-IV-FAK) on a periodic basis; payroll wage tax remitted to the Tax AdministrationOld-Age and Survivors' Insurance Act (AHVG)View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Social security and payroll contributions

Overview of Liechtenstein social insurance system — Liechtenstein's social insurance system mirrors the Swiss model and covers old-age/survivors and disability insurance (AHV/IV), unemployment insurance (ALV), family allowances (FAK), occupational pension (BVG) and accident insurance (UVG). Employer and employee share most contributions; rates below are indicative and should be confirmed for 2025.
AHV/IV/FAK old-age, survivors & disability (total) — Approx 10.6% of gross salary (AHV/IV element), split equally employer/employee % (approx — confirm 2025 LI rate; figure follows Swiss model) (Old-Age and Survivors' Insurance Act (AHVG); Disability Insurance Act (IVG))
AHV/IV employer share — Approx 5.3% % (approx — confirm 2025 figure) (Old-Age and Survivors' Insurance Act (AHVG))
AHV/IV employee share — Approx 5.3% % (approx — confirm 2025 figure) (Old-Age and Survivors' Insurance Act (AHVG))
Unemployment insurance (ALV) total — Approx 2.2% (employer 1.1% / employee 1.1%) % (approx — confirm 2025 figure and wage cap) (Unemployment Insurance Act (ALVG))
ALV wage cap (indicative, Swiss-aligned) — Approx CHF 148,200 per year (CHF 12,350/month) CHF (approx — confirm 2025 LI figure) (Unemployment Insurance Act (ALVG))
Family allowance fund (FAK) — Approx 1.9% of gross salary, employer-only % (approx — confirm 2025 figure) (Family Allowances Act (FZG))
Occupational pension (2nd pillar, BVG) — Mandatory; contribution depends on age, salary and pension plan, shared employer/employee (employer pays at least half) (approx — confirm plan-specific rates) (Occupational Pensions Act (BPVG))
Accident insurance (UVG) — Occupational accident insurance is employer-paid; rate varies by industry/risk. Non-occupational accident premium is typically employee-borne (approx — confirm rate) (Accident Insurance Act (UVersG))
Wage tax withholding (Quellensteuer / Lohnsteuerabzug) — Employers withhold income tax at source for cross-border commuters and certain non-resident employees; resident employees generally pay via assessment (approx — confirm) (Tax Act (Steuergesetz, SteG))
Contribution / withholding remittance — Social contributions are remitted to the social insurance funds (AHV-IV-FAK) on a periodic basis; payroll wage tax remitted to the Tax Administration (approx — confirm schedule) (Old-Age and Survivors' Insurance Act (AHVG))

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Social security and payroll contributions

Overview of Liechtenstein social insurance system — Liechtenstein's social insurance system mirrors the Swiss model and covers old-age/survivors and disability insurance (AHV/IV), unemployment insurance (ALV), family allowances (FAK), occupational pension (BVG) and accident insurance (UVG). Employer and employee share most contributions; rates below are indicative and should be confirmed for 2025.

AHV/IV/FAK old-age, survivors & disability (total) — Approx 10.6% of gross salary (AHV/IV element), split equally employer/employee % (approx — confirm 2025 LI rate; figure follows Swiss model) (Old-Age and Survivors' Insurance Act (AHVG); Disability Insurance Act (IVG))

AHV/IV employer share — Approx 5.3% % (approx — confirm 2025 figure) (Old-Age and Survivors' Insurance Act (AHVG))

AHV/IV employee share — Approx 5.3% % (approx — confirm 2025 figure) (Old-Age and Survivors' Insurance Act (AHVG))

Unemployment insurance (ALV) total — Approx 2.2% (employer 1.1% / employee 1.1%) % (approx — confirm 2025 figure and wage cap) (Unemployment Insurance Act (ALVG))

ALV wage cap (indicative, Swiss-aligned) — Approx CHF 148,200 per year (CHF 12,350/month) CHF (approx — confirm 2025 LI figure) (Unemployment Insurance Act (ALVG))

Family allowance fund (FAK) — Approx 1.9% of gross salary, employer-only % (approx — confirm 2025 figure) (Family Allowances Act (FZG))

Occupational pension (2nd pillar, BVG) — Mandatory; contribution depends on age, salary and pension plan, shared employer/employee (employer pays at least half) (approx — confirm plan-specific rates) (Occupational Pensions Act (BPVG))

Accident insurance (UVG) — Occupational accident insurance is employer-paid; rate varies by industry/risk. Non-occupational accident premium is typically employee-borne (approx — confirm rate) (Accident Insurance Act (UVersG))

Wage tax withholding (Quellensteuer / Lohnsteuerabzug) — Employers withhold income tax at source for cross-border commuters and certain non-resident employees; resident employees generally pay via assessment (approx — confirm) (Tax Act (Steuergesetz, SteG))

Contribution / withholding remittance — Social contributions are remitted to the social insurance funds (AHV-IV-FAK) on a periodic basis; payroll wage tax remitted to the Tax Administration (approx — confirm schedule) (Old-Age and Survivors' Insurance Act (AHVG))