General Pension Asset Reporting Requirement
Article 24a FZG requires that every January, pension funds and vested benefits institutions notify the Central Office of all pension asset holders on
2024
The LOB Guarantee Fund will collect the supervision contribution from the Occupational Pension Supervisory Commission (OPSC) for the first time for the 2024 financial year.
The contribution
Business Office
By an agreement of 16 December 1985, the Foundation Board of the Guarantee Fund asked the Union for the Implementation of the LOB Guarantee Fund to set up and operate the
In May we informed that the Guarantee Fund is planning a portal solution for the exchange of information between occupational benefits institutions and the CCO in accordance with Art. 58a LOB. Work
Facts and Figures 2024
Contributions and Subsidies
Assessment year 2023 saw the fifth application of the contribution rate of 0.12% of the LOB-coordinated wages pro rata. Contributions worth
Well provided for
Subsidies
Since the entry into force of the LOB law, the Guarantee Fund has effected equalisation by means of subsidies in favour of employers with a disproportionately large
Good to know
Savings Process and Retirement Assets
The savings process begins at the age of 25 and lasts until reference age (age 65). The retirement assets are accumulated through annual
Well provided for
Contribution statement
Part A
On Part A, in addition to the sum of the coordinated salaries pro rata (Point 1.1), the sum of pension credits (Point 2.4) must be
Well provided for
Case Description
Simple case: benefit scheme of a fairly small business
The B. Hurni AG Joinery Company of Burgdorf builds kitchens and employs 34 persons. One of them is
Well provided for
Unregistered Benefit Schemes
The Lüthi Joinery/Window Factory has its own benefit scheme for executive staff
This scheme operates a savings fund giving benefits higher than