Close AHV Gaps: Contribution Year 2021 Expires End of 2026
Contribution year 2021 expires at the end of 2026. We show you how to spot AHV gaps in your account statement, what they cost in pension and what to do now.
If 2021 is missing from your AHV (old-age and survivors' insurance) account, the compensation office must determine the contributions in a ruling by the end of 2026 (as of October 2026). The ruling is its written decision and must have reached you by then. After that the gap can usually no longer be closed.
Deadline for 2021
31.12.2026
The ruling must have reached you by then. Derived from Art. 16 AHV Act.
Cut per gap
1/44
Around 2.3% of your pension, per missing year and for life
Minimum contribution 2021
CHF 503
For non-working persons, more depending on assets
Is 2021 missing from your account?
Order your account statement
Free full individual account (IK) statement via ahv-iv.ch or from any compensation office.
Look for the year 2021
Is the year missing, or does it show less than you earned?
Clarify the cause
Wages unreported, non-working or abroad? That decides your path.
Notify the compensation office
Non-working persons write to the office where they live. It reviews and rules.
Pay the ruling
If you owe anything, pay the amount in the ruling and recheck the statement.
More: Reading your individual account (IK) statement (in German) and AHV pension explained.
What does a gap cost you?
Every missing contribution year cuts your old-age pension by about 1/44, so about 2.3% for life. Try it with your own pension.
What does a gap cost you?
Up to CHF 57 less per month
That is about CHF 745 per year with 13 payments (our calculation): pension CHF 2'520 × 1 ÷ 44. For life, as long as the gap stays.
Rough guide for single people, not an official calculation. Your compensation office uses the pension tables. For couples the cap dampens the effect. That the 13th pension falls in the same proportion is our calculation.
Our own calculation, not officially confirmed: 2026 pension (maximum pension CHF 2'520, minimum pension CHF 1'260) ÷ 44 × 13. That the 13th pension falls in the same proportion is our assumption. With 12 pensions it would be CHF 687 and CHF 344. The minimum contribution is only the lower limit for non-working persons. Late-payment interest (5% per year) may be added.
Who can still pay late?
Have it checked now
- Non-working in 2021 and never registered
- Studies, a break or a sabbatical without registration
- 2021 wages missing from the statement
Late payment usually unnecessary or impossible
- 2020 and earlier: deadline passed
- Years abroad: paying late is usually not possible
- Your spouse paid in enough
Married couples
Your contribution counts as paid if your spouse was working in 2021 and paid in at least twice the minimum contribution (CHF 1'006). Being married is not enough on its own. Check it in the statement.
Your plan until year-end
- Now
Order the statement
Free of charge. Look for 2021 in your account.
- Soon
Notify the office
We recommend: as early as possible, November at the latest. The office needs time.
- 31.12.
Last day for 2021
The ruling must have reached you by then. Don't count on an extension.
- 1.1.2027
Higher pensions
Minimum pension CHF 1'280, maximum CHF 2'560. A gap then costs a bit more.
- End 2027
2022 expires
Each year the oldest contribution year that can still be paid late drops out.
What you can do now
What if you miss the deadline?
Then the gap usually stays and your pension drops by about 2.3% for each missing year. There are two things you should know.
Youth years
Contributions from your youth years (before the age of 21, for example during an apprenticeship) can fill up to three later gaps, but only once a late payment is no longer possible. The office decides case by case. Don't rely on it.
Pillar 3a
With pillar 3a you can make up missing contributions from 2025 for up to ten years. That does not close an AHV gap.
Frequently asked questions
Can I have the deadline extended?
No. The deadline in Art. 16 of the AHV Act (AHVG) can be neither interrupted nor extended, not even by a request. What counts is that the office's ruling was delivered to you by the end of 2026, not your payment. For self-employed and non-working persons, exceptionally there may be more time if the tax assessment becomes legally final late. Don't rely on it and ask your office.
How much does the late payment cost?
Non-working persons pay at least CHF 503 for 2021 and, depending on assets and pension income, at most around CHF 25'150. Late-payment interest may be added. If your employer deducted the contributions from your wages and never paid them over, the wages are usually still recorded according to case law, if you can prove the deduction beyond doubt. Then there is nothing for you to pay late. Whether the same deadline applies here has not been conclusively settled: get in touch with the office before year-end in this case too.
Is the late payment worth it?
That depends on your contribution. At the minimum contribution of CHF 503 you recoup the money after about 8 months of pension at the maximum pension, and after about 16 months at the minimum pension (our own calculation with 13 pensions, without inflation). Late-payment interest and a higher contribution extend that. It only pays off if the year is not covered in another way and you stay below the full contribution period (usually 44 years). Ask your office before you pay.
What applies if I lived abroad in 2021?
Those years usually cannot be paid late. Swiss citizens living outside the EU and EFTA can join the voluntary AHV/IV, but only within one year of leaving the compulsory insurance. For 2021 this usually no longer helps. Ask the Swiss Compensation Office in Geneva.
As of October 2026. Basis: Art. 16 AHVG and AHVV, case law of the Federal Supreme Court, guides from specialist media and the Federal Council (2027 pensions). We derived the deadline of 31.12.2026: have your compensation office confirm it. This is guidance, not legal or tax advice.