Pillar 2 & pension planning
How AHV (1st pillar), occupational pensions (2nd pillar) and private savings (3rd pillar) fit together.
2nd pillar (BVG/LPP)
- Mandatory if you earn above the BVG entry threshold (CHF 22,680 per year).
- The coordination deduction (CHF 26,460) is subtracted from your salary before contributions.
- Voluntary buy-ins are tax-deductible; withdrawals within 3 years are restricted.
Check your statement
- Review your annual pension certificate: savings, conversion rate, risk cover.
- Keep track of vested benefits when changing jobs — unclaimed accounts go to the Substitute Occupational Benefit Institution.
AHV
- Check your individual account (IK/CI extract) for contribution gaps.
- Gaps can be filled for up to 5 years back.
General information only, not legal or financial advice. Rules can differ by canton — always check the official source.