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 stated even if no subsidy calculation is made.
- Individual insurees will only be taken into account in part A, especially for subsidy calculation purposes, if they are self-employed persons who were required to have compulsory insurance for at least six months and thereafter immediately took voluntary insurance (Art. 58 para. 5 BVG).
- No allowance will be made for voluntary (continuing) insurance of persons who are not working (interruption of employment, unemployment, anticipated retirement over FAR, etc.) according to art. 47 LOB. Individuals who work for an employer who is not affiliated to the benefit scheme must be taken into account under part A but deducted from the subsidy calculation (Sections 2.2.1. and 2.5.1.)
- Persons who voluntarily continue their insurance after leaving the compulsory insurance scheme on the basis of Art. 47a LOB, are not to be taken into account in Part A.
- Where LOB affiliation agreements exist for the same employer with more than one occupational benefit scheme, the figures for this affiliation must be shown in sections 2.2.1. and 2.5.1. The occupational benefit scheme must complete the green form SF3 for this employer. The employer can then apply to the Guarantee Fund for a possible subsidy for an unfavourable age structure, together with form SF3 from the other scheme(s); this application can be made directly on form SF4
- Where a subsidy is made for an unfavourable age structure, a list of the employers entitled to a subsidy must be submitted.