- 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 schemes
- 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)X
Occupational pension provision is a form of social insurance. The law therefore requires 90% of any surpluses (from investments, risk, management) generated from the premiums paid in by the employees and the employer to be returned to the insured members; this is laid down in the so-called "legal quota" or minimum pay-out ratio for surplus sharing.
- Net method: insurers or pension funds are permitted to retain 10% of profits – surpluses – for themselves as compensation for their services and shareholders.
- Gross method: under this illegal construct, life insurers retain 10% of the income for themselves instead of 10% of profits, thereby depriving those insured with them of up to half a billion francs annually. See article "Occupational pension provision is a form of social insurance, not a self-service store, 24.3.2009."
Law: Art. 37 of the Insurance Supervision Act ISA, dated 1 January 2006
- 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