What are my employer duties for occupational pensions?

Occupational pensions are a central pillar of social security in Switzerland. Employers play a crucial role in their implementation. The associated administrative tasks can seem complex. That's why we have clearly prepared the most important points here, so you can meet your legal obligations easily, correctly and efficiently.

An overview of your obligations

• Affiliating your company: Find a suitable pension fund and affiliate your company.
• Calculating and paying contributions: Deduct employee contributions from their salary and transfer them to the pension fund on time, along with your employer's share.
• Reporting staff changes: Inform your pension fund promptly about new hires, departures, and changes in salary or employment level.
• Informing your employees: Ensure that your employees are aware of the most important aspects of their pension solution.

The four core obligations in detail

The Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans (OPA) defines four central duties for employers.

1. Affiliating your company with a pension fund

Every company that employs staff who are subject to mandatory insurance must join a registered pension fund. You choose the pension institution in agreement with your staff or their representatives.

The OASI compensation funds check whether all companies are complying with this obligation. If an employer cannot prove they are affiliated, they will be asked to do so. If this does not happen, the Substitute Occupational Benefit Institution will be notified, which will then affiliate the company retroactively.

2. Calculating and transferring contributions correctly

You are responsible for transferring the total OPA contributions to the pension fund. To do this, you deduct the employee's share directly from their salary. Important: Your contribution as an employer must be at least as high as the total contributions of all your employees. A 50/50 split is common, but many pension plans also provide for a higher employer share, which increases your attractiveness as an employer.

3. Reporting all staff changes promptly

Prompt communication with your pension fund is crucial. You must report the following events within 30 days:

• New hires: Register new employees who meet the legal requirements (completed their 17th year of age, annual OASI salary over CHF 22,680 (as of 2025), permanent employment contract or one lasting more than three months).
• Departures: De-register employees who are leaving the company.
• Salary or status changes (mutations): Report changes such as salary adjustments, changes in employment level or marital status.
• Incapacity for work: Report absences due to illness or accident.

4. Informing employees transparently

Ensure that your employees are informed about their pension solution. The pension fund supports you in this, for example, by sending a personal insurance certificate to all insured persons each year. You can also provide proactive information, for instance, when a new team member joins.

What happens if you fail to comply with your obligations?

Neglecting your OPA obligations can have unpleasant consequences. If a company is not affiliated with a pension fund, the Substitute Occupational Benefit Institution steps in and provides the statutory benefits. However, the defaulting employer owes this institution not only the outstanding contributions plus interest on arrears, but also compensation surcharges and the administrative costs incurred. Deliberately providing false information or misappropriating employee contributions can also lead to criminal prosecution.

A careful administration of occupational pensions not only protects your employees but also your company. If you have any questions about specific situations or our digital solutions, we are here to help.

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