Isn’t a standardized form used for all salary certificates ?
Row D contains the period of employment. But you’re right that there is no dedicated box on the percentage you work for during that time period. Seems to be not relevant if you work three or five days a week for the same salary.
That doesn’t seem like a conservative model. You’d need to estimate the outcome distribution (and over 5y, if you invest in risky assets you might also be negative)
50 to 65 is 15 years not 5.
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Yeah, said friend works from January 1 to December 31.
Line item 15 (Bemerkungen) contains the percentage of employment (and apparently, the employer needs to disclose there if the employee works only part time, but the employer is (only) encouraged to state the % level of the part time employment).
I … ahem …I mean my friend will think about this a little more.
Next year’s tax declaration includes the friend’s 2025 salary certificate stating that he only worked 10% in 2025.
In the very best case said friend’s wife worked more than 50% in 2025 in her next job starting in March or so. Friend is covered for AHV/IV/EO by his wife, end of story.
In the next best case – wife still has a job at a less than 50% pensum – the friend works his 10% pensum but still pays about 3 times the minimal AVH amount for folks being classified as Nichterwerbstätige (despite still working). The tax office only checks that the salary claimed in the tax filings corresponds with the salary on the salary certificate. The tax office perhaps sees that the friend only works 10% now and his wife still works less than 50%. Well, yeah, that’s it. Data privacy laws make the tax authority believe they can’t share this information with … whom again? Ah, the Ausgleichskasse. Completely different government entity. No no no. Can’t share this.
In the next best case the tax office (government or cantonal) feels that they have evaluated that the friend (a) works, but (b) falls into the category of Nichterwerbstätige according to the definition of the AHV/IV/EO. And they additionally conclude that this information needs to be transmitted to the Ausgleichskasse.
If the tax office transmits this information to the Ausgleichskasse – probably about a month or two after said friend has filed their 2025 tax filing, i.e. probably about March/April 2026 – the Ausgleichskasse will notice that said friend has not paid their by-law fair share of AHV/IV/EO contributions given their work pensum and their wealth.
The Ausgleichskasse will reach out to my dear friend and ask them for appropriate AHV/IV/EO payments given the income, wealth, etc. plus interest.
My friend pays a little late the AHV/IV/EO contributions that were actually due during 2025.
And he’s learned his lesson: pay the AHV/IV/EO contributions as stated in the Merkblatt linked earlier.
In the next case my friend benefits from the tax office not notifying the Ausgleichskasse because that’s just not what they do or because they’re discouraged to do this because of data privacy laws and internal guidance.
Seems this is equivalent to the very first case (wife happens to work more than 50% in 2025).
Implicit: what my friend does not think happens: the AHV/IV/EO contributions of AHV number xyz has dropped from X CHF to Y CHF as long as Y CHF is still above the minimal yearly contribution (CHF 530 in 2025). The Ausgleichskasse notices the drop (despite Y CHF still above the minimal CHF 530) and they … well, whatever they do when they think they’re entitled to additional funds from my friend.
Oh. As an extra data point, the AHV people sent me a letter asking me to pay since I’d stopped working. Not sure where this came from as I’ve continually worked while in Switzerland, but it seems they do check something, even if in my case it was wrong.
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Occam’s razor tells us that you’ve finally been found out by the authorities and that you’ve all along been trying to evade proper AHV payments with your grifting updates in this forum …
… well, you didn’t fool me!
Finally pay your proper AHV!!!
