Extra-mandatory pension cover
Extra-mandatory is the part of occupational provision that goes beyond the statutory minimum benefits: higher savings contributions, insurance of salary parts above the BVG maximum, or better risk benefits.
Definition
Legally neither the minimum interest rate nor the minimum conversion rate of the mandatory scheme applies here; the fund shapes the conditions in its rules. That opens room to manoeuvre and turns comparing two funds into reading two sets of rules.
For the business it is a personnel policy instrument: a better plan is a component of pay which, for the employee, does not carry the full tax and contribution burden.
Where to read it
What the software must be able to do
The software has to maintain several plan groups with their own rates and treat salaries above the mandatory maximum correctly. A program with a single BVG rate is no use for a mixed workforce.
Checked Aug 2026
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