Switzerland: Updates for RINGANA Partners

What you already know:    
RINGANA Partners with a billing address in Switzerland are registered as dependent employees for social security purposes. Social security contributions are due based on the commission received. Previously, the limit for income exempt from social security contributions was CHF 2.300. 

This is new:  
In January 2025, this limit was raised to CHF 2.500. This means that no social security deductions will be calculated and deducted up to this amount.  

RINGANA Partners who run a GmbH or AG and have duly registered this with RINGANA are not affected by this regulation. They remain independently responsible for processing social security contributions.