BVG/LPP

Occupational pension provision, the second pillar of the Swiss system. It supplements the first pillar so that together they maintain an accustomed standard of living in retirement.

Key figures (2026):

• Entry threshold: CHF 22,680 of annual salary with one employer. Below this, affiliation is not compulsory.
• Coordination deduction: CHF 26,460, subtracted from the annual salary because that part is already covered by the first pillar.
• Coordinated salary: the remainder, which is what contributions are calculated on, between CHF 3,780 and CHF 64,260.
• Maximum insured salary: CHF 90,720, above this amount, we talk about a supplementary regime.

Contribution rates rise with age, from 7% of coordinated salary for younger employees to 18% for the oldest band. The employer must pay at least half.

The coordination deduction weighs disproportionately on part-time and low salaries, since it is subtracted in full regardless of workload.