At the request of the Board of Trustees of the Guarantee Fund, the Federal Occupational Pensions Regulatory Commission (OAK BV) has approved the following contribution rates for the assessment year 2022:
- Contribution rate 0,12% to provide subsidy payments if the age structure is unfavourable, based on the wage sums coordinated pro rata in compliance with the Occupational Benefits Act
- Contribution rate 0,005% to provide insolvency and other payments based on the leaving benefits stipulated by regulation for all insured persons in active employment and for pension benefits from the operating account multiplied by 10.
Both contribution rates therefore remain unchanged by comparison with assessment year 2021. Contributions for 2022 will become payable as of 30 June 2023.
The United Kingdom left the EU on 31 January 2020. The agreement on the free movement of persons and Regulations (EC) No. 883/2004 and No. 987/2009 between Switzerland and the United Kingdom will cease to be applicable once the transition period ends on 31 December 2020. Switzerland and United Kingdom have therefore negotiated an agreement on citizens' rights that will take effect on 1 January 2021. However, this agreement does not apply to the cash payment of LOB termination benefits.
In the absence of an agreement between the EU and the United Kingdom, as of 1 January 2021, people who have settled in the United Kingdom and are not engaged in any gainful activity in an EU country will no longer be subject to the restriction on cash payments in the event of a social insurance requirement. These persons are entitled to the disbursement of the totality of their assets held under an occupational pension scheme. A clarification of the social insurance requirement is no longer necessary, even if the person left Switzerland before 1 January 2021.
(Message from the Liaison Office)