{
  "title": "2027 household payroll threshold and worked hours comparison",
  "prepared": "2026-10-06",
  "sourceDate": "2026-10-02",
  "inputYear": 2026,
  "modelYear": 2027,
  "units": {
    "threshold": "CHF annual AHV wage",
    "hourlyRate": "CHF per hour",
    "weeklyHours": "hours in each worked week",
    "extraMinutes": "minutes in each worked week"
  },
  "formula": "annual threshold / hourly rate / 52 paid weeks",
  "formulas": {
    "weeklyHours": "annual individual threshold / hourly base rate / 52 paid weeks",
    "annualAhvWage": "hourly base rate * contracted weekly hours * 52 paid weeks",
    "extraWeeklyMinutes": "individual threshold increase / hourly base rate / 52 paid weeks * 60",
    "householdThreshold": "2 * maximum monthly AHV pension * 12 months",
    "shortContractMonthlyReference": "annual individual threshold / 12 months"
  },
  "model": "52 paid weeks including four paid holiday weeks and 48 weeks actually worked; no cash holiday supplement; the additional AHV pension payment is excluded from the household threshold reference amount",
  "thresholds": {
    "individual2026": 22680,
    "individual2027": 23040,
    "household2026": 60480,
    "household2027": 61440
  },
  "rates": {
    "nav": {
      "hourlyRate": 20.35,
      "weeklyHours": 21.77282177282177,
      "extraRegularWeeklyMinutes": 20.41202041202041
    },
    "lucerne": {
      "hourlyRate": 22.75,
      "weeklyHours": 19.475908706677938,
      "extraRegularWeeklyMinutes": 18.258664412510566
    },
    "geneva": {
      "hourlyRate": 24.59,
      "weeklyHours": 18.018581662339287,
      "extraRegularWeeklyMinutes": 16.892420308443082
    },
    "illustration": {
      "hourlyRate": 30,
      "weeklyHours": 14.76923076923077,
      "extraRegularWeeklyMinutes": 13.846153846153847
    }
  }
}