Liechtenstein: the employer’s health insurance contribution rises to CHF 184 a month in 2027
The government published the 2027 premiums on 25 September 2026: the average adult premium rises by 2.3 % (5.1 % the year before) and the employer’s flat contribution moves from CHF 180.50 to CHF 184 a month. What it changes, and does not change, on a net salary.
Effective date :
What changed
On 25 September 2026 the Liechtenstein government published the 2027 premiums for compulsory health care insurance, after the Office of Health (Amt für Gesundheit) reviewed the submissions of the insurers licensed in the Principality. The average adult premium rises by 2.3 % compared with 2026, against 5.1 % the year before.
The employer’s contribution rises with it. In Liechtenstein, unlike in Switzerland, the employer owes each adult employee a flat amount equal to half the average premium, taking statutory and voluntary cost-sharing into account. It stands at CHF 184 a month for 2027, CHF 3.50 more than in 2026 (CHF 180.50). For young people the contribution is half that amount (+CHF 1.75), and it is reduced for part-time employees.
What it does not change: the net salary. The health care premium does not go through the payslip. Each adult pays it per head to their insurer, and the CHF 184 contribution is owed by the employer whatever premium the employee actually chose. Our Liechtenstein calculator therefore withholds nothing for it, and its answer to the question “does the calculator include the pension fund and health insurance?” now carries the 2027 amount. The premium for compulsory daily sick-pay insurance is, however, withheld from wages at insurer-dependent rates, the employer bearing half; it is not modelled either.
The regulatory publication of the 2027 average premium under art. 22 para. 8 of the Health Insurance Act (KVG) had not yet appeared in the eAmtsblatt on 7 October 2026; the 2026 one was dated 1 October 2025. We will cite it as soon as it is published.
Effective date
The premiums and the employer’s contribution apply from 1 January 2027. The government release is dated 25 September 2026; the list of premiums by insurer is published by the Office of Health.
Worked example
Figures produced by our net salary calculator, single filer with no dependants, Liechtenstein tax resident. The amounts are identical in 2026 and 2027, since the health insurance premium is not a payroll deduction.
| Annual gross | Employee contributions | Tax (national and municipal) | Annual net | Monthly net | Effective rate |
|---|---|---|---|---|---|
| CHF 80,000.00 | CHF 4,320.00 | CHF 4,899.88 | CHF 70,780.13 | CHF 5,898.34 | 11.52 % |
| CHF 120,000.00 | CHF 6,480.00 | CHF 9,785.38 | CHF 103,734.63 | CHF 8,644.55 | 13.55 % |
On the employer’s side, the health insurance contribution moves from CHF 2,166.00 to CHF 2,208.00 a year per full-time adult employee, CHF 42.00 more. It adds to the employer cost without touching the net.
Sources
- Communiqué « Prämienanstieg deutlich unter Vorjahresniveau », 25 septembre 2026Gouvernement de la Principauté de Liechtenstein, Ministerium für Gesellschaft und Justiz, Amt für Gesundheit·accessed