Occupational pension schemes

Life insurers wishing to offer occupational pension schemes must meet extensive requirements. On the one hand, they are required to hold separate tied assets and prepare a separate group life report. On the other hand, they must submit their tariffs for approval before they are applied.

Group life reporting and comprehensive transparency

The first revision of the Federal Act on Occupational Retirement, Survivors’ and Disability Pension Plans (BVG) in 2004 included creating a framework for ensuring transparency in how surpluses in occupational pension schemes are distributed.

Fact sheet: Minimum quota: distribution of surpluses from Pillar 2

The minimum quota limits how much profit private life insurers in Switzerland are permitted to retain. FINMA ensures compliance with these provisions.

Updated: 01.02.2018 Size: 0.11  MB
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Fact sheet: Private life insurers in the second pillar

Life insurers manage approximately one sixth of second pillar pension assets and insure approximately 1.8 million employees and approximately 260,000 pensioners (as at end of 2020), particularly those working at small and medium-sized companies in Switzerland.

Updated: 01.02.2018 Size: 0.11  MB
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Gli assicuratori sulla vita devono fornire agli istituti di previdenza assicurati tutte le informazioni che consentono loro di adempiere i propri obblighi di trasparenza e agli organi paritetici di svolgere il proprio compito direttivo.


Le disposizioni del diritto in materia di vigilanza relative alla contabilità nel quadro della previdenza professionale sono concretizzate nella Circolare FINMA 08/36. Esse prevedono che, nel quadro del rendiconto sulla previdenza professionale, le imprese di assicurazione sulla vita presentino ogni anno alla FINMA una cartella di rilevamento, un rapporto esplicativo e una proposta di pubblicazione. Tali documenti vengono esaminati dalla società di audit esterna sulla base dei punti di audit prestabiliti dalla FINMA.

2008/36 FINMA-Rundschreiben "Betriebsrechnung berufliche Vorsorge" (20.11.2008)

Betriebsrechnung berufliche Vorsorge

Updated: 20.11.2008 Size: 0.55  MB
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Through the insurance market report and the data on occupational pension schemes, FINMA publishes detailed information about the activities of all life insurers operating in occupational pensions in Switzerland.


Insurance market report

Data on group life reporting for occupational pension schemes

Tariff approval

Tariffs and general conditions of insurance for occupational pension schemes must be submitted to FINMA for approval before they are applied (Art. 5 para. 1 ISA in conjunction with Art. 4 para. 2 let. r). The basis for approving a tariff is provided by Article 38 ISA. The intended premiums may neither be abusively high nor so low that they would threaten the insurer’s solvency.


Together with the applications for tariff approval, the insurer must provide FINMA with certain disclosures, including information about the portfolio, statistics on the tariff bases, and on the tariff classes and experience-based pricing. All necessary documentation is shown automatically under the enclosures when completing form R in the survey platform. Further information about this can be found in the business plan section.


It will be published in the Federal Gazette whenever a tariff ruling is issued that affects ongoing insurance contracts. (Art. 84 ISA).

Beilage Datenanforderung GP R1

Updated: 01.01.0001 Size: 0.07  MB
  • Language(s):
  • DE
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Beilage Tarifgrundlagen GP R1

Updated: 01.01.0001 Size: 0.58  MB
  • Language(s):
  • DE
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