Invalidity (occupational pension in Switzerland)

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The disability in the sense of the occupational pension in Switzerland is that of the so-called 2nd pillar . In the compulsory area, it is linked to the IVG ( first pillar ). If there is a disability pension within the meaning of the IVG, there is generally also one within the meaning of the mandatory occupational pension scheme. In the extra-mandatory area of ​​occupational pensions, the pension institutions are basically free to set their own requirements and benefits for the extra-mandatory disability pension in their regulations.

Invalidity in the compulsory area

Entitlement to benefits

Persons are entitled to mandatory disability benefits from a pension fund with regulatory benefits who:

  • a. are at least 40% disabled within the meaning of disability insurance and were insured with statutory benefits with a pension fund when the incapacity for work, the cause of which led to the disability, occurred. The insured status only has to exist at the time the incapacity for work occurs. It is not necessary that this is still available at the time of the onset of the disability. On the other hand, no disability pension from the occupational pension scheme is paid to anyone who was only insured at the time of the onset of the disability, but not also at the time of the onset of the incapacity for work.
    Example: Mr. Muster has been working for X AG since February 1, 2004 and has since been insured with the X AG pension fund . On July 13th, 2008 he had an accident and was unable to work. After the 90-day blocking period has expired, Mr. Muster will be dismissed on October 15, 2008 in compliance with the law and the employment contract as of December 31, 2008. On March 1, 2009, Mr. Muster will be employed by Y GmbH at a workload of 30% and will work there until September 30, 2013. At the same time, he has been insured with the pension fund of Y GmbH since March 1, 2009. On October 1, 2009, the responsible IV office will receive a quarter pension from the 1st pillar, with a degree of disability of 45%. Mr. Muster receives a quarter pension from the X AG pension fund because he was insured there at the time he became unable to work. The fact that he was no longer insured there at the time the disability occurred, but with the pension fund of Y GmbH does not matter.
  • b were at least 20% but less than 40% incapable of work as a result of a birth defect when taking up employment and were insured to at least 40% when the incapacity for work, the cause of which led to the disability, increased;
  • c became disabled as a minor and were therefore at least 20% but less than 40% incapable of work when they took up employment and were insured to at least 40% when the incapacity for work, the cause of which led to the disability, increased;

Origin of the pension entitlement

The corresponding provisions of the Federal Act of June 19, 1959 on Disability Insurance apply mutatis mutandis to the start of the entitlement to the mandatory disability benefits. In its regulatory provisions, the pension fund can stipulate that the claim is deferred as long as the insured person receives the full salary.

Amount of disability pension (full and partial disability pension)

The amount of the mandatory disability pension to which the insured person is entitled depends on the degree of disability of the IV:

  • Anyone who is at least 70% disabled within the meaning of the IV receives a full disability pension ;
  • A three-quarter pension is paid to anyone who is at least 60% disabled within the meaning of the IV;
  • A person who is at least 50% disabled within the meaning of the IV receives half a pension ;
  • Anyone who is at least 40% disabled receives a quarter pension.

Calculation of the disability pension

The compulsory disability pension is calculated as follows:

Conversion rate * retirement savings

The conversion rate used is that which applies to the mandatory retirement pension at the age of 65. This is currently 6.8% (as of January 1, 2015).

The mandatory retirement assets consist of the following amounts:

  1. the mandatory retirement assets that the insured person has acquired up to the start of entitlement to the disability pension;
  2. the sum of the mandatory retirement credits for the years missing up to the normal retirement age, without interest. These retirement credits are calculated on the coordinated salary of the insured person during his / her last year of insurance in the pension fund.

Example of a full disability pension

Mr. Muster was born on March 1st, 1980. He has been with X AG since 1997. According to the legally binding ruling of the IV office, he will be completely unable to work from June 1, 2014 as a result of mental impairment. Mr. Muster's salary and mandatory retirement assets have developed as follows up to the start of entitlement to the disability pension:

Example of the development of the mandatory retirement savings in the defined contribution plan
year Age in years wage Lower limit according to BVG Upper limit according to BVG Coordinated wages Retirement credits as a percentage of the coordinated salary Retirement credits in CHF Interest as a percentage of the retirement savings Interest in CHF Retirement savings in CHF
1997 17th CHF 6,000 CHF 0 CHF 0 CHF 0 CHF 0 CHF 0 0% CHF 0 CHF 0
1998 18th CHF 8,000 CHF 23'880 CHF 71,640 CHF 0 0% CHF 0 0% CHF 0 CHF 0
1999 19th CHF 10,000 CHF 24,120 CHF 72,360 CHF 0 0% CHF 0 0% 0 CHF 0 CHF
2000 20th CHF 40,000 CHF 24,120 CHF 72,360 CHF 15'880 0% 0 CHF 0% 0 CHF 0 CHF
2001 21st CHF 50,000 CHF 24,720 CHF 74,160 CHF 25'280 0% 0 CHF 0% 0 CHF 0 CHF
2002 22nd CHF 50,000 CHF 24,720 CHF 74,160 CHF 25'280 0% 0 CHF 0% 0 CHF 0 CHF
2003 23 CHF 50,000 CHF 25,320 CHF 75,960 CHF 24,680 0% 0 CHF 0% 0 CHF 0 CHF
2004 24 CHF 50,000 CHF 25,320 CHF 75,960 CHF 24,680 0% 0 CHF 0 CHF 0 CHF 0 CHF
2005 25th CHF 55,000 CHF 22,575 CHF 77'400 CHF 32'425 7% CHF 2'269.75 0% 0 CHF CHF 2'269.75
2006 26th CHF 55,000 CHF 22,575 CHF 77'400 CHF 32'425 7% CHF 2'269.75 2.5% CHF 56.74 CHF 4,596.24
2007 27 CHF 55,000 CHF 23,205 CHF 79,560 CHF 31,795 7% CHF 2'225.65 2.5% CHF 114.91 CHF 6,936.80
2008 28 CHF 57,000 CHF 23,205 CHF 79,560 CHF 33,795 7% CHF 2,365.65 2.75% CHF 190.76 CHF 9,493.21
2009 29 CHF 57,000 CHF 23,940 CHF 82,080 CHF 33'060 7% CHF 2,314.20 2% CHF 189.86 CHF 11,997.28
2010 30th CHF 57,000 CHF 23,940 CHF 82,080 CHF 33'060 7% CHF 2,314.20 2% CHF 239.95 CHF 14,551.42
2011 31 CHF 57,000 CHF 24,360 CHF 83,520 CHF 32,640 7% CHF 2'284.80 2% CHF 291.03 CHF 17,127.25
2012 32 CHF 70,000 CHF 24,360 CHF 83,520 CHF 45,640 7% CHF 3,194.80 1.5% CHF 256.91 CHF 20,578.96
2013 33 CHF 90,000 CHF 24,570 CHF 84'240 CHF 59,670 7% CHF 4,176.90 1.5% CHF 308.68 CHF 25,064.54
January 1, 2014 to May 31, 2014 34 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 7% CHF 1,740.38 1.75% CHF 438.63 CHF 27,243.55
June 1, 2014 to December 31, 2014 34 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 7% CHF 2'436.52 1.75% CHF 0 CHF 32,116.59
2015 35 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 38,083.59
2016 36 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 44,050.59
2017 37 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 50,017.59
2018 38 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 55,984.59
2019 39 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 61,951.59
2020 40 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 67,918.59
2021 41 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 73,885.59
2022 42 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 79,852.59
2023 43 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 85,819.59
2024 44 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 10% CHF 5,967 CHF 0 CHF 0 CHF 91,786.59
2025 45 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 100,737.09
2026 46 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 109,687.59
2027 47 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 118,638.09
2028 48 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 127,588.59
2029 49 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 136,539.09
2030 50 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 145,489.59
2031 51 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 154'440.09
2032 52 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 163,390.59
2033 53 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 172,341.09
2034 54 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 15% CHF 8,950.50 CHF 0 CHF 0 CHF 181'291.59
2035 55 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 192,032.19
2036 56 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 202,772.79
2037 57 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 213,513.39
2038 58 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 224,253.99
2039 59 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 234,994.59
2040 60 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 245,735.19
2041 61 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 256'475.79
2042 62 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 267,216.39
2043 63 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 277,956.99
2044 64 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 288,697.59
2045 65 CHF 100,000 CHF 24,570 CHF 84'240 CHF 59,670 18% CHF 10'740.60 CHF 0 CHF 0 CHF 299,438.19

The retirement assets of CHF 299,438.19 are multiplied by the conversion rate of 6.8% that applies to the mandatory retirement pension at the age of 65:

CHF 299'438.19 * 6.8% = CHF 20'361.80

The mandatory disability pension for Mr. Muster is CHF 20,361.80 per year.

Example of a partial disability pension

If Mr. Muster receives a partial disability pension and all other parameters remain as above, the following calculation results:

Example of an extra-mandatory disability pension in the defined contribution plan
Degree of disability in percent Disability pension as a percentage Disability pension in CHF
70% 100% CHF 20,361.80
60% 75% CHF 15,271.35
50% 50% CHF 10,180.90
40% 25% CHF 5'090.45

End of disability pension

The mandatory disability pension ends as follows:

  • with the death of the invalid
  • with the cessation of disability
  • for unemployed people who receive daily unemployment benefits and are therefore compulsorily insured for the risks of death and disability in the occupational pension scheme, at the latest when the entitlement to a retirement benefit arises
  • for those insured who voluntarily continue to be insured to the previous extent after leaving the compulsory insurance, at the latest when the entitlement to a retirement benefit arises

If the disability pension in the first pillar is reduced or canceled after the degree of disability has been reduced, the insured person remains insured in the second pillar for three years as before, provided that he or she was insured before the disability pension in the first pillar was reduced or canceled

  • has participated in reintegration measures in accordance with Art. 8 IVG
  • or the pension was reduced or canceled due to the resumption of employment or an increase in the level of employment.

However, this does not apply to pathogenetically-etiologically unclear syndromic symptoms without a demonstrable organic basis. In such cases, the disability pensions of the occupational pension plan are reduced or canceled at the same time as that of the first pillar.

Invalidity in the extra-compulsory area

Entitlement to benefits

In the area of ​​more extensive provision, the pension institutions can determine the definition of disability themselves in the articles of association or regulations. You can also use the concept of disability in compulsory insurance in the non-compulsory area or define the term yourself: For example, it can be defined that only an inability to work due to physical or mental (but not due to mental) incapacity leads to disability. As with compulsory pension provision, a disability pension can only be granted from a degree of disability of 40% or even with a lower degree of disability - e.g. B. at 25% - be aligned.

The extra-mandatory disability pension can - like the mandatory one - be calculated according to the defined contribution plan or - in practice in most cases - according to the defined benefit plan.

Examples of a disability pension in the defined contribution plan

Example 1: Mr. Muster was born on March 1st, 1980. He has been with X AG since 1997. According to the legally binding ruling of the IV office, he will be completely unable to work from June 1, 2014 as a result of mental impairment.

According to the pension regulations, a salary of up to CHF 100,000 is insured from the start, and the extra-mandatory disability pension is otherwise defined as in the mandatory pension. The retirement credits and interest correspond to those under the BVG. The lower coordination deduction is equal to the lower limit according to the BVG.

Example 2: In contrast to example 1, the pension regulations only provide for an extra-mandatory disability pension if the inability to work is based on physical or mental impairment. In this case, Mr. Muster only receives the mandatory disability pension.

Example of a disability pension in a defined benefit plan

Mr. Muster was born on March 1st, 1980. He has been with X AG since 1997. According to the legally binding ruling of the IV office, he will be completely unable to work from June 1, 2014 as a result of mental impairment. In accordance with the pension regulations, a salary of CHF 100,000 is insured. A full disability pension corresponds to 60% of the insured salary per year.

Web links

Individual evidence

  1. ↑ Art. 23 lit. a BVG
  2. ↑ Marc Hürzeler in: Schneider / Geiser / Gächter, hand commentary on the BVG and FZG, N 2 to Art. 23 BVG
  3. ↑ Art. 336c para. 1 lit. b OR
  4. ↑ Art. 335c OR Para. 1 OR
  5. ↑ Art. 23 lit. b BVG
  6. ↑ Art. 8 para. 2 ATSG
  7. ↑ Art. 23 lit. c BVG
  8. ↑ Art. 26 para. 1 BVG with reference to Art. 29 IVG
  9. ↑ Art. 26 para. 2 BVG
  10. ↑ Art. 24 para. 1 lit. a BVG
  11. ↑ Art. 24 para. 1 lit. b BVG
  12. ↑ Art. 24 para. 1 lit. c BVG
  13. ↑ Art. 24 para. 1 lit. d BVG
  14. ↑ Art. 24 Paragraphs 2 and 3 BVG
  15. ↑ Art. 14 para. 2 BVG
  16. ↑ Art. 24 para. 3 lit. a BVG
  17. ↑ Art. 24 para. 3 lit. b BVG
  18. ↑ Art. 24 para. 1 lit. a BVG
  19. ↑ Art. 24 para. 1 lit. b BVG
  20. ↑ Art. 24 para. 1 lit. c BVG
  21. ↑ Art. 24 para. 1 lit. d BVG
  22. ↑ Art. 26 Para. 3 BVG
  23. ↑ Art. 26 Para. 3 BVG
  24. ↑ Art. 26 para. 3 BVG in conjunction with Art. 2 para. 3 BVG
  25. ↑ Art. 26 para. 3 BVG and Art. 46 para. 2 BVG
  26. ↑ Art. 26a para. 1 BVG
  27. ↑ Final provision of the change of March 18, 2011 (6th IV revision, first package of measures)
  28. ↑ Art. 6 and 49 para. 2 BVG; BSV notification No. 13 margin no. 79 of November 13, 1989