- 1st pillar
- 2nd Pillar
- 2nd Pillar Central Office
- 3rd pillar
- Accident Insurance (UVG)
- Actuarial interest
- Actuarial reserve
- Adjustable contribution procedure
- Age, determining
- AHV (OASI) salary
- AHV (OASI) – 1st pillar
- ALV
- Annual salary
- Annual salary subject to contributions
- Assessment year
- Autonomous and semi-autonomous
- Board of Trustees
- Buying into the occupational pension scheme
- Case management
- Cash payment
- Code of Obligations (CO)
- Cohabitation
- Collective foundations
- Contributions
- Contributions, exemptions
- Conversion rate
- Coordination sum
- Cover ratio
- Cover shortfall
- Current value
- Daily benefits insurance
- DI – Disability Insurance
- Disability Insurance and disability pension
- Early retirement
- Encouragement of Home Ownership (OEHO)
- Equality – equal representation
- Exemption from contributions
- Family Allowances
- Federal social insurance office (FSIO), Switzerland
- Financial reporting
- FLV – Federal Law on Vesting
- FSIO
- Funded pension system
- Gross salary
- Guarantee fund, LOB
- Incapacity for work
- Income exempt from contributions
- Insured salary
- Investment foundation
- Investment regulations
- Investments
- LOB guarantee fund
- LOB old-age savings
- LOB – Law on occupational retirement
- LOB, mandatory
- Loss-of-income fund (EO) (EO/maternity insurance)
- Lump sum payable at death
- Lump-sum withdrawal
- Mandatory LOB
- MI
- Military Insurance (MI)
- Occupational pension funds in Switzerland, 2nd pillar
- OEHO
- Old-age pension
- Old-age savings, LOB
- Old-age savings, personal
- OOB 1–3: Ordinances in connection with LOB
- OOB 2 minimum interest rate
- Orphan's pension
- OV – Ordinance on Vesting
- Pension card, personal
- Pension fund
- Pension fund (PF)
- Pension fund regulations
- Pension plan
- Pension scheme
- Pension schemesX
Pension plans, pension schemes, pension funds: These insure employees, manage pension assets on a fiduciary basis and pay out retirement, disability and survivors' benefits to insured persons on the basis of the LOB.
See also: Legal form of pension plans, registered pension plansAutonomous funds: self-managing funds, i.e. institutions with their own organization and administration which insure their members at their own risk. (Self-financing of all risks such as old age, death and disability).
Semi-autonomous funds, autonomous funds with reinsurance: these fully or partially insure the economic risks of a pension fund – above all death and disability – by taking out, for example, stop-loss insurance. An obvious choice for the reinsurance of pension funds is PK-Rück AG, a body founded by independent Swiss pension schemes for pension schemes.
Senior management pension fund: pension solution specifically for the senior management of a company as a supplement to the solution for the staff as a whole. – Other terms for senior management pension funds: Belétage, supplementary pension fund etc.
Collective foundations: pension plan which several independent employers – usually SMEs – can join. There are independent collective foundations such as Profond and collective foundations managed by insurers or banks.
Semi-autonomous pension funds: a pension plan which invests its own assets, but delegates the task of insuring against the risk of death and disability to an insurance company.
All-inclusive pension fund: a pension plan which also offers over-mandatory benefits in addition to the statutory minimum LOB benefits.
Pension scheme: pension plan of an employer – the usual form of agreements between collective foundations and their affiliated employers. The plan is based on a set of regulations.
Services for SMEs and pension funds:
* Profond Pension Fund, collective pension foundation for SMEs – if you wish to transfer the tasks of pension provision to us
* Allvor Collective Foundation for SMEs – if you wish to conduct your own investment strategy
* Euvidea Pension Fund worldwide– international pension provision
* Profond Vested Benefits Foundation – the name says it all
* 2b asset management AG – Pension planning, investment advice and asset management for pension funds, pension plans and private individuals
* PK-Rück AG – reinsurance for pension plans
See our article "Challenges for Autonomous Pension Plans"In German: Vorsorgeeinrichtung
In French: Institution de prévoyance
In Italian: Istituto di previdenza - Pensioner‘s child‘s pension
- Personal old-age savings
- Personal pension card
- Primacy amount
- Primacy of benefits
- Primacy of contributions
- Regulations of a pension fund
- Regulatory conversion rate
- Relevant salary
- Retirement age
- Retirement capital
- Retirement credits
- Retirement provision
- Retirement provision in Switzerland
- Risk capacity
- Salary
- SB – Supplementary benefits
- SCC
- Staff pension schemes
- Supervision
- Supplementary benefits – SB
- Surpluses (legal quota)
- Surviving spouse's pension
- Swiss Civil Code (SCC)
- Swiss GAAP FER 26: Financial reporting
- Technical conversion rate
- Termination
- Termination benefits
- The actuarial reserve
- Three pillar principle/system
- Transferable vested benefits
- Unemployment insurance - ALV
- UVG – Accident Insurance
- Vested benefits account
- Vested Benefits Foundation
- Vested benefits foundations
- Vested benefits policy
- Voluntary pension provision – 3rd pillar
- Widower's pension
- Withholding tax