Compensation fund figures 2025
On this page, you will find a compact overview of the key figures and developments related to our compensation fund. This includes the number of insured persons, pensions and affiliated business establishments, along with payroll totals and contribution volumes. The benefits paid out under AHV and IV, as well as the change in the number of pensions, are also shown transparently.
The overview is supplemented by information on the tasks performed by the compensation fund and also includes the annual financial statements, together with the compensation balance sheet and the administrative account. Interactive charts, tables and accordions make it possible to trace developments over several years and explore individual topics in greater depth. In this way, we are presenting the activities and financial management of our compensation fund in a clear, transparent and easy-to-follow way.
Insured persons & pensions
Insured persons
Benefits paid out
| Benefits paid out in CHF | 2024 | 2025 |
| AHV pensions | 550 056 000 | 578 680 000 |
| AHV helplessness allowances | 7 603 000 | 8 162 000 |
| IV pensions | 66 746 000 | 71 976 000 |
| IV helplessness allowances | 2 276 000 | 2 454 000 |
| IV daily benefits | 13 840 000 | 14 216 000 |
| EO Income compensation payments | 16 348 000 | 16 077 000 |
| Maternity allowances | 20 740 000 | 19 318 000 |
| Paternity allowances | 2 629 000 | 2 572 000 |
| Care allowances | 172 000 | 145 000 |
| Family allowances | 148 313 000 | 150 690 000 |
| Total benefits paid out | 828 723 000 | 864 290 000 |
Settled through the AHV Compensation Fund, except for family allowances.
Pensions
In 2025, GastroSocial paid out AHV and IV pensions totalling around CHF 675 million.
Total number of AHV and IV pensions
Number of AHV pensions
| 2024 | 2025 | |
| Retirement pensions | 23 379 | 23 780 |
| Widow’s and widower’s pensions | 824 | 859 |
| Orphan’s pensions | 437 | 434 |
| Supplementary spouse’s pensions | 2 | 2 |
| Supplementary child’s pensions | 424 | 447 |
| Helplessness allowances | 825 | 854 |
| Total number of AHV pensions | 25 891 | 26 376 |
Number of IV pensions
| 2024 | 2025 | |
| Disability pensions | 2 637 | 2 658 |
| Supplementary spouse’s and child’s pensions | 1 045 | 1 045 |
| Helplessness allowances | 208 | 214 |
| Total number of IV pensions | 3 890 | 3 917 |
Business establishments
Affiliated business establishments
Payroll structure – business establishments
The diagram shows the distribution of the affiliated business establishments in relation to gross payroll and taxable income. Most of these business establishments operate on a small scale.
Payroll total & contributions
Gross payroll (incl. taxable income)
Invoiced contributions
With regard to first pillar contributions, both the personal contributions of the self-employed and the joint contributions of employers declined during the reporting year.
Trend in contribution volumes
Invoiced contributions
| in CHF | 2024 | 2025 |
| AHV/IV/EO, personal and joint contributions * | 852 710 000 | 832 553 000 |
| Maternity insurance | 465 000 | 370 000 |
| ALV contributions | 164 802 000 | 161 587 000 |
| Family compensation fund contributions | 150 375 000 | 146 721 000 |
| Premiums for daily sickness benefits insurance | 60 149 000 | 65 732 000 |
| Accident insurance premiums | 58 184 000 | 57 266 000 |
| Total contribution volume | 1 286 685 000 | 1 264 229 000 |
*Settled through the AHV Compensation Fund.
Outsourced tasks
| Institution | Tasks |
| SWICA | Policy management and collection of premiums |
| Canton of Geneva | Maternity insurance clearing office |
| Family compensation funds | Management in 19 cantons, clearing office in seven cantons |
| Swiss Confederation | Refund of CO2 levies |
| GastroSuisse and cantonal associations | Contribution collection for vocational training funds |
| Cantons | Contribution collection for various cantonal funds |
Annual financial statements
Compensation balance sheet
| in CHF | 2024 | 2025 |
| AHV/IV/EO contributions | 852 710 000 | 832 553 000 |
| Benefits paid out | – 680 411 000 | – 713 600 000 |
| Surplus transferred to AHV Compensation Fund | 172 299 000 | 118 953 000 |
Administrative account
| in CHF | 2024 | 2025 |
| Operation income | ||
| Contributions to administrative costs | 16 689 000 | 16 631 000 |
| Cost contributions for outsourced tasks | 8 791 000 | 8 724 000 |
| Fees | 1 476 000 | 1 155 000 |
| Investment income | 1 263 000 | 1 274 000 |
| Other income | 920 000 | 889 000 |
| Total operating income | 29 139 000 | 28 673 000 |
| in CHF | 2024 | 2025 |
| Operating expenses | ||
| Personnel expenses | 19 422 000 | 19 209 000 |
| General expenses | 3 436 000 | 3 497 000 |
| Real estate expenses | 1 556 000 | 1 586 000 |
| Other expenses | 476 000 | 476 000 |
| Provisions | 3 602 000 | 2 584 000 |
| Depreciation | 316 000 | 969 000 |
| Income surplus | 331 000 | 352 000 |
| Total operating expenses | 29 139 000 | 28 673 000 |