What is it?

Set up the 2nd pillar for your teams

Occupational pension covers retirement, disability and death. It must be compliant, but can also become a real HR lever.

Mandatory?

Yes from CHF 22,680 in 2026

The employer must affiliate as soon as an employee subject to OASI reaches the entry threshold, with an employment relationship of more than three months.

Objective

Compliance, cost and attractiveness

The right plan protects employees, clarifies the employer charge and enhances the company for key profiles.

Company LPP priorities

Correct enrolment, risk benefits, then above-mandatory HR top-up.

  1. HR Above-mandatory Employer differentiation
  2. Risks Disability / death What staff actually receive
  3. Obligation Plan and fund Who is enrolled, on what terms

Cost is not the only criterion: read the benefits.

Occupational pension, an obligation that deserves a strategy

La prévoyance professionnelle couvre la vieillesse, l’invalidité et le décès. Tout employeur qui occupe des salariés soumis à la LPP doit s’affilier à une institution de prévoyance et annoncer les collaborateurs concernés.

The legal minimum is rarely enough to create a real social policy. By adapting the plan, you can better protect part-time staff, executives, high salaries and families, while controlling the employer charge.

2026 parameter
Amount
Impact
Entry thresholdAffiliation
CHF 22,680 of annual salary.
Determines which employees must be reported.
Coordination deductionCalculation base
CHF 26,460.
Strongly reduces the insured salary of part-time staff if it remains full.
Mandatory ceilingOccupational pension salary
CHF 90,720; coordinated max CHF 64,260; min CHF 3,780.
Beyond that, a supplementary plan may be needed for executives.

A company occupational pension is built like this

Legal minimum + Plan choice + HR communication = Useful pension provision

The fund is not only an administrative cost: a clear plan shows on the pension certificate and influences employer attractiveness.

Choices that change the quality of the plan

Reducing or adapting the coordination deduction often improves cover for part-time staff. Insuring beyond the mandatory ceiling avoids a gap for executives and high earners. Increasing the employer share above 50% becomes a visible social benefit.

You can also strengthen death-disability benefits, create an executive plan for objectively defined groups, and clearly explain the pension certificate to employees. A good plan has more value if it is understood.

Full insurance or semi-autonomous solution?

Full insurance offers more security: the insurer carries investment risks and limits the risk of underfunding. It often suits small structures that want a predictable charge and little complexity.

The semi-autonomous solution aims for better long-term return potential, but the company and insured persons accept a share of investment risk. It can be attractive for more established SMEs, with sufficient payroll and good risk tolerance.

First employees

You need to choose a fund, affiliate correctly and decide whether the legal minimum is already enough for your HR policy.

Part-time staff

Full coordination can leave cover too weak. Adapting the plan often corrects this gap without changing the whole fund.

Executives and high salaries

Bonuses, salaries above CHF 90,720 and reinforced risk benefits often require supplementary cover.

Growing SME

Age structure, costs, service and attractiveness evolve. A regular audit avoids keeping a plan that has become too expensive or too weak.

Common pitfalls

Mistakes are rarely paid when signing. They appear during a recruitment, a departure, a disability or a fund change that comes too late.

Premium aloneComparing only the cost without reading benefits and service.
Opaque supplementary coverConversion rate, bonuses and variable salaries poorly framed.
Penalised part-time staffToo high coordination strongly reduces the insured salary.
Termination deadlinesWaiting until year-end when the notice period has already passed.

Change or audit an existing fund

Un audit compare certificats, règlements, coûts employeur-employés, structure d’âge, délais de résiliation et impact sur les salaires nets. Avant de changer, sécurisez aussi les entrées/sorties, les réserves, les conditions d’acceptation et la communication aux collaborateurs. Coordonnez ensuite avec la protection collaborateurs, la perte salaire maladie et la LAA/LAAC.

With Finwise

We set up clear and manageable occupational pension provision

We audit your plan, compare funds, quantify the employer-employee impact and help you choose a solution adapted to your HR policy. The goal: compliance, cost control and real usefulness for your teams.

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Let’s talk about your needs

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