The third pillar: Private pensions

Entrepreneurs should acquire national insurance for themselves and any employees. But what about the third pillar?

The third pillar comprises private pension plans. It is, in part, supported by tax benefits. Thanks to the third pillar, employees can make up shortfalls in their pension plans or respond to subsequent claims. The third pillar can also ensure benefits in the event of death or disability. A distinction is made between restricted private pension plans for persons earning an income (pillar 3a) and unrestricted pension plans for everyone (pillar 3b).

For businesses, private pension plans are very important. Ultimately, not all types of social insurance are mandatory for self-employed persons, and they need to set up their old-age and disability cover, in large part, themselves.

Last modification 20.08.2018

Top of page

https://www.kmu.admin.ch/content/kmu/en/home/concrete-know-how/personnel/personnel-management/employers-obligations/social-insurance/3rd-pillar.html