Swiss-French Cross-Border Pension Parameters for 2026: AVS and LPP Rules

2026 parameters for calculating retirement pensions for approximately 230,000 French cross-border workers employed in Switzerland. The dataset, authored by tresor kaya and last updated in April 2026, details official parameters for the Swiss federal AVS (first pillar) and mandatory occupational LPP (second pillar) systems, including conversion rules between lump-sum capital and annuity payments, and specific Franco-Swiss coordination rules.

Use Cases

• Modeling projected pension income for cross-border workers based on years of contributions and coordinated salary.
• Analyzing the fiscal impact of different retirement payout options (annuity vs. capital) under Franco-Swiss tax treaties.
• Comparing pension entitlements across Swiss cantons (Geneva, Basel, Jura, Vaud) for cross-border populations.
• Calculating the prorated combination of Swiss and French pension rights for workers with split careers.

Strengths

• Includes specific 2026 figures: AVS contribution rate (8.7%), maximum/minimum annual pensions (29,400/14,700 CHF), and LPP conversion rate (6.8%).
• Covers a defined population of approximately 230,000 French cross-border workers with geographic breakdown by Swiss canton.
• Documents specific legal coordination rules based on the 1999 Agreement on Free Movement of Persons and EU regulations 883/2004 and 987/2009.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The dataset is very small (225 bytes), suggesting it contains only parameter definitions, not individual worker records.

Provenance

Source

figshare, author tresor kaya.

Collection Method

Likely compiled from official Swiss social security (OFAS) publications and Franco-Swiss coordination agreements.

Time Range

Parameters for 2026.

Freshness

Last updated 2026-04 23 13:26:29; freshness should be verified.

Geography

Switzerland, specifically border cantons (Geneva, Basel, Jura, Vaud), for French cross-border workers.