The second pillar (occupational pension - BVG) is mandatory for those with a gross wage of more than CHF 21,060 per year or CHF 1,755 per month.
Occupational pension cover is not mandatory for employees for whom one of the following applies:
If none of the above applies, you as an employer must join a pension scheme. If you are unable to join the pension scheme of your industry association, your insurance company or your bank, register with Stiftung Auffangeinrichtung BVG:
Stiftung Auffangeinrichtung BVG
The employer and employee generally both pay half of the contribution, although a different arrangement in favour of the employee is permitted. The employee component is deducted from the employee's wage and transferred together with the employer component to the pension scheme.