First payment in December 2026: beneficiaries, calculation, taxation, supplementary benefits, and practical consequences.
The Swiss people accepted the initiative for a 13th AVS pension on March 3, 2024. The implementing provisions came into effect on January 1, 2026, and the first payment will occur in December 2026.
The term "13th pension" is simple, perhaps even a bit too simple. It does not mean that every retiree will automatically receive the exact equivalent of their current monthly pension. The amount depends on the old-age pensions actually paid during the year, and several benefits are expressly excluded from the calculation.
In short
- The first payment will take place in December 2026, automatically.
- You must be entitled to an AVS old-age pension in December.
- The amount corresponds to one twelfth of the old-age pensions actually paid during the year.
- Disability pensions and survivor pensions, child pensions, and certain supplements do not qualify for a 13th payment.
- The 13th pension does not reduce supplementary benefits, but it constitutes in principle a taxable income.
- Its payment is secured; its additional financing remains partial and subject to the popular vote on November 29, 2026.
Who will receive the 13th AVS pension?
Anyone who is entitled to an AVS old-age pension in December receives the 13th pension. No separate application is necessary: the compensation fund that pays the December pension also calculates and pays the annual supplement.
The principle also applies when the pension has been anticipated, postponed and then paid, received partially or modified during the year. In all these cases, the calculation is based on the actual old-age amounts paid. However, a total postponement that continues into December does not yet produce a 13th pension, since no old-age pension is actually paid.
| Benefit or situation | 13th payment? | Note |
|---|---|---|
| AVS old-age pension | Yes | If the entitlement exists in December. |
| Disability insurance (AI) pension | No | It continues to be paid twelve times a year. |
| Widow, widower, or orphan pension | No | A specific annual comparison may, however, apply to the reference age. |
| Child pension or supplementary pension | No | These amounts are excluded from the calculation base. |
| AVS 21 supplement for women of the transitional generation | No | The special supplement does not enter into the base of the 13th pension. |
How is the amount calculated?
The formula is as follows: sum of the monthly old-age pensions actually paid during the year ÷ 12. The amount calculated each month is rounded to the cents; the total amount paid is rounded to the whole franc.
A person who has received the same pension for twelve months therefore receives, in December, the equivalent of an additional monthly payment. If the entitlement starts during the year or if the amount varies, the 13th pension is proportional.
| Example | Pensions paid in 2026 | 13th pension |
|---|---|---|
| Stable pension throughout the year | CHF 2,520 × 12 months | CHF 2,520 |
| Entitlement starts in June | CHF 2,520 × 7 months | CHF 1,470 |
| Amount modified in July | CHF 2,520 × 6, then CHF 1,890 × 6 | CHF 2,205 |
The examples use the schematic amounts used by the OFAS. They illustrate the mechanics but do not replace the individual calculation of the fund. A retroactive modification of the pension may also lead to an adjustment or a request for reimbursement regarding the 13th pension.
What the 13th pension concretely changes
A higher annual AHV income
For a stable pension received throughout the year, the annual AHV income increases by 8.33%. This increase occurs all at once in December. It improves year-end liquidity but does not change the twelve regular monthly payments.
An annual comparison for certain widows and widowers
When a person receiving a survivor's pension reaches the reference age, the fund now compares benefits on an annual basis, taking into account the 13th old-age pension. A slightly lower monthly old-age pension can thus become more advantageous over the entire year. For individuals who had already reached the reference age on January 1, 2026, and were still receiving a widow's or widower's pension, the fund conducts a specific comparison and informs the interested parties when a change is favorable.
A new element in the tax budget
The 13th pension is an old-age AHV benefit. Like other AHV pensions, it is generally taxable as income, at the federal and cantonal levels. The payment in December 2026 is therefore included in the taxable income for the year 2026. The impact depends on total income, family situation, deductions, and the canton; it would be unwise to reserve a universal percentage.
What it does not change
| Element | What remains unchanged |
|---|---|
| Ordinary monthly pension | Its amount does not increase by 8.33% each month. |
| Calculation of the AHV pension | Contribution years, average annual income determining, bonuses, and capping of couple pensions remain applicable. |
| Reference age and flexible retirement | The rules of AHV 21 regarding anticipation, deferral, and reference age are not modified. |
| Occupational pension and pillar 3a | The LPP and pillar 3a do not automatically provide an additional benefit. |
| Supplementary benefits | The 13th pension is excluded from determining income: it should neither reduce nor eliminate the social assistance. |
| Beneficiary's approach | No separate application is required. |
Supplementary benefits: clear protection, but no automatic generalization
The law explicitly protects supplementary benefits: the 13th pension is not counted as determining income in their calculation. A person receiving social assistance must therefore benefit from the supplement without a corresponding decrease in their social assistance.
However, this rule should not be mechanically extended to all aid subject to means testing. Health insurance subsidies, cantonal benefits, municipal aid, or social tariffs follow their own calculation bases. Since the 13th pension is subject to taxation, its treatment must be monitored separately for each benefit.
What are the consequences for SMEs and employers in 2026?
The employer does not pay the 13th AVS pension: it is paid by the compensation fund. In 2026, its introduction therefore does not create a mandatory thirteenth salary, nor a new payroll category, nor an immediate increase in employee AVS contributions. The ordinary rules for compensating the manager also remain unchanged; the distinction between income subject to contributions and profit distribution remains as outlined in our article. Salary or dividend: how to compensate the manager of a corporation or a limited liability company?
The Parliament adopted in June 2026 a partial funding project through a VAT increase of 0.4 points starting in 2028: the normal rate would rise from 8.1% to 8.5%, the special accommodation rate from 3.8% to 4%, while the reduced rate would remain at 2.6%. This change still needs to be accepted by the people on November 29, 2026. Therefore, businesses have no VAT rate to modify in 2026 on this basis.
Funding: distinguish what is secured from what remains open
The payment starting December 2026 is secured. It does not depend on the outcome of the vote on funding. However, the additional funding has not yet been definitively settled by July 31, 2026.
According to OFAS, the 13th pension will cost between 4 and 5 billion francs per year starting in 2026. The proposed VAT increase should generate about 1.5 billion per year starting in 2028: it therefore only covers part of the cost. Additional measures need to be examined within the framework of AVS 2030. To assert that "the funding is settled" would, at this stage, frankly be premature.
What should be done concretely?
- Do not submit a separate application : the payment must be automatic.
- Check the December statement, especially if the pension has started or changed during the year.
- Request a written reasoned decision from the fund if the amount is disputed; this decision may be subject to an appeal.
- Integrate the payment into the 2026 tax planning, without applying an approximate tax rate.
- Check separately the means-tested assistance other than the PC.
- For businesses, wait for the result of the vote on November 29, 2026 before preparing an adjustment of VAT rates for 2028.
How Delta Conseil SA can assist you
Delta Conseil SA can integrate the 13th pension into a tax projection, verify the consistency of an AVS statement with the decisions received, analyze its interaction with other retirement income, and help an SME anticipate a possible adjustment of VAT after the vote. When the question falls under a fund decision, we can also structure the file and coordinate the steps with the competent specialist.
Talk to an advisorCaution
The calculation can be influenced by an anticipation or a postponement, a partial pension, a change in the pension rate, a couple's cap, a change in marital status, a survivor's pension, or a retroactive correction. The fund statement and the individual decision remain decisive.
Frequently asked questions
Should I request the 13th AVS pension?
No. It is calculated and paid automatically by the fund that pays the December old-age pension.
Will it always be equal to my monthly pension for December?
No. This is the case when the same pension has been paid for twelve months. Otherwise, the amount corresponds to one-twelfth of all monthly pensions actually paid during the year.
Will the 13th pension reduce my supplementary benefits?
No. It is expressly excluded from the income determining supplementary benefits.
Will beneficiaries of an AI pension or widow's pension receive it?
No, not under these pensions. Only old-age pensions are paid thirteen times. At the reference age, however, specific rules for annual comparison apply to survivor pensions.
Is the 13th pension taxable?
Yes, in principle, like other AVS pensions. The payment in December 2026 is part of the taxable income for 2026. Its tax effect must be calculated according to the taxpayer's overall situation.
What happens in the event of death before December?
The right assumes an old-age pension due in December. If the person dies before December 1st, no 13th pension is due for the year; an amount already paid in error can be claimed from the estate.
Official sources
- OFAS — Implementation and financing of the 13th AVS pension
- AVS/AI Information Center — 13th AVS pension
- OFAS — Circular on the 13th old-age pension, valid from January 1, 2026
- Fedlex — Federal law on old-age and survivors' insurance (LAVS), in particular art. 34ter
- Fedlex — Federal law on direct federal tax (LIFD), art. 22
Editorial date: July 31, 2026.
WARNING
This publication is provided for informational purposes and does not constitute individualized legal, tax, accounting, or financial advice. The situation must be assessed in light of the specific circumstances and the applicable law at the time of the decision.
For more information, please consult our Legal notices and warning.
