The Law on Occupational Old-Age, Survivors’ and Disability Benefit Plans (BVG/LOB) only specifies the mandatory minimum benefits. Beyond that, there is still a lot of scope available to optimize pension fund solutions. There are various approaches that you can use to make pension provision more attractive to your employees:

• The pension situation of part-time employees can be specifically improved by taking the degree of employment into account when calculating the insured salary. The coordination deduction can also be waived entirely and therefore the whole salary insured. This usually benefits employees on low salaries the most.
• The LOB currently caps the applicable salary for occupational benefits at CHF 90,720 (as of 2025). Provision for employees on medium and high salaries can be optimized by also taking into account salary components over and above this amount. The insured wage can be selectively set and geared to the company’s needs, as shown in the figure below.
• Other options for improvement, from which all employees benefit equally, include increasing savings contributions and raising the employer’s share of contributions for occupational benefits.
• Improvements around risk coverage – i.e. to insured benefits in the event of death or disability – round out the range of options for optimizing provision.
  

In light of the increasing competition for skilled employees, use the scope available to you in occupational benefits provision to position your company so that it is particularly attractive to existing and potential employees. We will be happy to assist you.

If your employees have gaps in their provision that cannot be covered through the first or second pillar, we will be happy to advise them individually on pillar-three solutions.

Art. 1a OPO 2 sets out an obligation to cooperate on the part of employers. They are required to ensure compliance with the requirement for adequacy for all pension arrangements. Since 1 January 2024, this has been enforced by requiring employers with employee benefit solutions in the purely supplementary occupational benefits segment to state whether or not they have double insurance cover for their employees’ salary components in multiple employee benefit institutions. If this is the case, compliance with the requirement for adequacy must be confirmed by a recognized occupational benefits expert by means of a form provided by the OPSC.

The responsible collective foundation of the cadre employee benefit scheme is required to point out to employers this new obligation to submit a self-declaration and must request this self-declaration whenever a contract is entered into or the pension solution expanded.

Since 1 January 2024, employers have been requested to submit a self-declaration by means of a supplementary sheet to the contract of association for any new contracts entered into. A new customer receives a consultation in the course of entering into a contract.