If you are working and living in Switzerland, you will usually become liable to Swiss social security. Should you be on assignment to Switzerland, your employer will have obtained a Certificate of Coverage (or A1) to exempt you from Swiss social security and keep you in your home country system. Please reach out to your employer to find out more about your social security liability.
Generally, any Swiss resident (except dependent children below 18 years) is liable to Swiss social security. If your spouse is locally employed in Switzerland, they would contribute to the Swiss social security system themselves. If you contribute at least twice the minimum amount per year, your non-working spouse should be included in your contributions. For employees on assignment, we suggest you reach out to your employer to understand whether the exemption from Swiss social security also covers your spouse.
Yes, any employee contributions to a recognised state social security scheme are tax deductible.
Employee contributions to a foreign pension fund are deductible provided that the foreign pension fund can be assimilated to a Swiss pension plan.