---
name: li-payroll-social
description: "Source-cited draft: payroll & social contributions for Liechtenstein (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/li-payroll-social"
  jurisdiction: "LI"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Liechtenstein Payroll & Social Contributions

## Social security and payroll contributions

- **Overview of Liechtenstein social insurance system** — Liechtenstein's social insurance system mirrors the Swiss model and covers old-age/survivors and disability insurance (AHV/IV), unemployment insurance (ALV), family allowances (FAK), occupational pension (BVG) and accident insurance (UVG). Employer and employee share most contributions; rates below are indicative and should be confirmed for 2025.
- **AHV/IV/FAK old-age, survivors & disability (total)** — Approx 10.6% of gross salary (AHV/IV element), split equally employer/employee % (approx — confirm 2025 LI rate; figure follows Swiss model)  _([Old-Age and Survivors' Insurance Act (AHVG); Disability Insurance Act (IVG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **AHV/IV employer share** — Approx 5.3% % (approx — confirm 2025 figure)  _([Old-Age and Survivors' Insurance Act (AHVG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **AHV/IV employee share** — Approx 5.3% % (approx — confirm 2025 figure)  _([Old-Age and Survivors' Insurance Act (AHVG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **Unemployment insurance (ALV) total** — Approx 2.2% (employer 1.1% / employee 1.1%) % (approx — confirm 2025 figure and wage cap)  _([Unemployment Insurance Act (ALVG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **ALV wage cap (indicative, Swiss-aligned)** — Approx CHF 148,200 per year (CHF 12,350/month) CHF (approx — confirm 2025 LI figure)  _([Unemployment Insurance Act (ALVG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **Family allowance fund (FAK)** — Approx 1.9% of gross salary, employer-only % (approx — confirm 2025 figure)  _([Family Allowances Act (FZG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **Occupational pension (2nd pillar, BVG)** — Mandatory; contribution depends on age, salary and pension plan, shared employer/employee (employer pays at least half) (approx — confirm plan-specific rates)  _([Occupational Pensions Act (BPVG)](https://www.usemultiplier.com/liechtenstein/payroll))_
- **Accident insurance (UVG)** — Occupational accident insurance is employer-paid; rate varies by industry/risk. Non-occupational accident premium is typically employee-borne (approx — confirm rate)  _([Accident Insurance Act (UVersG)](https://rivermate.com/guides/liechtenstein/taxes))_
- **Wage tax withholding (Quellensteuer / Lohnsteuerabzug)** — Employers withhold income tax at source for cross-border commuters and certain non-resident employees; resident employees generally pay via assessment (approx — confirm)  _([Tax Act (Steuergesetz, SteG)](https://taxsummaries.pwc.com/liechtenstein/individual/tax-administration))_
- **Contribution / withholding remittance** — Social contributions are remitted to the social insurance funds (AHV-IV-FAK) on a periodic basis; payroll wage tax remitted to the Tax Administration (approx — confirm schedule)  _([Old-Age and Survivors' Insurance Act (AHVG)](https://rivermate.com/guides/liechtenstein/taxes))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `li-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/li-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.