BVG (Occupational Pension)

What is BVG?

BVG is Switzerland’s mandatory occupational pension framework (second pillar) for eligible employees, complementing first-pillar social insurance.

Key Features

• Employer pension obligations for qualifying staff
• Contributions typically shared between employer and employee
• Implemented via approved pension institutions
• Works alongside AHV and other payroll obligations

Practical Payroll Steps

1. Confirm employee eligibility and enrollment requirements
2. Set up contribution rates and payroll deductions
3. Coordinate declarations with pension institution
4. Keep payroll and pension records consistent

Tax and Compliance Implications

Incorrect enrollment or contributions can lead to underfunding, correction claims, and compliance risk. Proper setup is critical for payroll integrity.

Related Services

• Payroll Services
• Accounting Services
• Administrative Support