Liechtenstein Payroll & Social Contributions

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))