BVG and pension fund
Occupational pension provision under the BVG is mandatory for employees from an annual entry threshold; what is insured is the coordinated salary, retirement credits are graduated by age band, and the employer bears at least half the contributions.
Definition
The insured salary is not gross pay: the coordination deduction is taken off the determinant salary, because that part is already covered by the first pillar. With part-time work this means a small salary leaves almost nothing after the deduction — which is why many funds reduce the deduction pro rata for part-timers.
Everything above the mandatory range is extra-mandatory and freely shaped by contract: higher savings contributions, insurance of higher salaries, better risk benefits. The pension plan is therefore a business decision, not the execution of a statute.
Where to read it
What the software must be able to do
What decides is whether the software can represent pension plans per employee group, calculate the coordination deduction pro rata for part-timers, and maintain the age scaling itself. Data exchange with the fund runs via Swissdec.
Checked Aug 2026
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