{"id":7345,"date":"2025-07-11T11:55:09","date_gmt":"2025-07-11T11:55:09","guid":{"rendered":"https:\/\/insurancekeepers.ch\/occupational-pension-scheme\/"},"modified":"2025-09-08T09:42:22","modified_gmt":"2025-09-08T09:42:22","slug":"occupational-pension-scheme","status":"publish","type":"page","link":"https:\/\/insurancekeepers.ch\/en\/occupational-pension-scheme\/","title":{"rendered":"Occupational Pension"},"content":{"rendered":"\t\t
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Occupational pension provision (LPP) \u2013 2025<\/div>\r\n
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Essential information for employers and self-employed persons in Switzerland <\/h2>\r\n <\/div>\r\n <\/div>\r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Occupational pension provision, or the 2nd pillar (LPP), is a fundamental pillar of the Swiss social security system. It complements the 1st pillar (AVS\/AI) to maintain an adequate standard of living after retirement, in the event of disability or death.<\/p>

At Insurance Keepers SA, we help you understand, structure and optimise your LPP pension plan in order to protect your employees while maximising the benefits for your company.<\/p> <\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Mandatory scheme & applicable thresholds<\/div>\r\n
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LPP reference amounts for 2025 <\/h2>\r\n <\/div>\r\n

According to official data from the Swiss Confederation, the thresholds applicable in 2025 are as follows.\n

\nThese amounts define the basis of the compulsory scheme. For more comprehensive cover, you can take out supplementary or 1e plans.<\/p>\r\n <\/div>\r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Salary Components<\/strong><\/h3>\n<\/td>\n

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Amounts (CHF)<\/strong><\/h3>\n<\/td>\n<\/tr>\n<\/thead>\n

Minimum annual salary subject to LPP<\/td>\n22,680<\/td>\n<\/tr>\n
Coordination deduction<\/td>\n26,460<\/td>\n<\/tr>\n
Minimum coordinated salary<\/td>\n3,780<\/td>\n<\/tr>\n
Maximum coordinated salary<\/td>\n64,260<\/td>\n<\/tr>\n
Maximum insured salary (mandatory)<\/td>\n90,720<\/td>\n<\/tr>\n
Threshold for 1e plan<\/td>\n136,080<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\r\n \r\n Over-obligatory plans <\/a>\r\n <\/div>\r\n

They enable companies to enhance their attractiveness, retain and protect their talent:\n

\n\u2192 Guarantee salaries below or above the legal thresholds
\n\u2192 Improve benefits in the event of death or disability
\n\u2192 Strengthen social protection for key employees
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\ud83d\udca1 Extra-mandatory pension plans go beyond the minimum requirements set by law.<\/p>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\r\n \r\n Plans 1st <\/a>\r\n <\/div>\r\n

Designed for employees with an annual salary above CHF 136,080, these plans offer:\n

\n\u2192 Greater flexibility in choosing investment strategies
\n\u2192 The possibility of optimising tax-efficient redemptions
\n\u2192 A tool for attracting and retaining executives
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\n\ud83d\udca1 Today, setting up a 1e plan is one of the best ways to optimise taxation in Switzerland.<\/p>\r\n \r\n <\/div>\r\n <\/div>\r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Thomas Martinetti<\/h6>\r\n \r\n <\/div>\r\n
Pension advisor<\/h6>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div> \r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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LPP buybacks<\/div>\r\n
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A smart tax lever <\/h2>\r\n <\/div>\r\n

Pension fund buy-backs allow you to:

\n\u2192 Increase your future pension benefits
\n\u2192 Benefit from a tax deduction on your taxable income

\nPlease note:<\/a><\/strong> no purchases are permitted during the three years prior to early withdrawal (e.g. for the purchase of property).<\/p>\r\n <\/div>\r\n \r\n\r\n \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tReal Estate and Occupational Benefits:
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\n\t\t\t\t\t\tThe Federal Act on Vesting Benefits (LFLP) authorizes the use of pension capital for:

\u2192 The purchase or construction of a home for personal use
\u2192 The repayment of an existing mortgage
\u2192 The acquisition of shares in a housing cooperative

\ud83d\udca1 Early withdrawal reduces your retirement benefits. It is therefore crucial to plan this decision carefully. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tPension or lump sum at retirement:
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\n\t\t\t\t\t\tAt retirement age, the insured person can choose:

\u2192 A lifelong pension (with or without reversion)
\u2192 A lump-sum withdrawal (subject to a single tax)
\u2192 A mixed solution

\ud83d\udca1 The right choice depends on your financial, family, and tax situation. Our experts help you make an informed decision. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Insurance and pension specialists<\/div>\r\n
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