Occupational benefits – also known as the 2nd pillar – are an integral part of the Swiss social security system. They complement the AHV (1st pillar) and aim to enable employees to maintain an adequate standard of living after retirement, in case of disability or death.
For any company employing staff subject to the AHV, the LPP is a legal requirement once the annual salary exceeds a certain threshold. Beyond compliance, a good benefits plan also enhances your attractiveness as an employer.
Hevea Invest offers its expertise to structure an LPP scheme tailored to your company, compliant with legal obligations and aligned with your social and strategic objectives.
Analysis of LPP solutions, advice on minimal or over-obligatory plans, and support until the contract is signed.
Complete administrative management: salary declarations, personnel movements, and monitoring of LPP certificates.
Advice on extending coverage (disability, death), integration with existing insurance, and adjustment for key profiles.
Subject to LPP:
Employees aged 25 to 64/65 years
Earning an annual salary exceeding CHF 22,050.– (threshold 2025)
Insured for the portion of the salary between the coordination threshold (CHF 25,725.–) and CHF 88,200.–, except for supplementary schemes
Our specialists guide you at every step, from analyzing your needs to implementing tailored solutions. You gain clarity, compliance, and peace of mind.
Yes, as soon as an employee meets the income and age criteria, affiliation becomes mandatory. Failure to comply with this obligation can result in penalties and back payments of contributions.
Yes, as soon as an employee meets the income and age criteria, enrollment becomes mandatory. Failure to comply with this obligation can result in penalties and back payments of contributions.
It provides an old-age pension, as well as protection in the event of disability or death. It complements the benefits of the AVS and disability insurance.
Only the coordinated part of the salary is considered, which is the annual income between CHF 25,725 and CHF 88,200. Supplemental plans allow for expanded coverage.
Contributions are shared between the employer and the employee. The employer must pay at least 50%, but can choose to cover a larger portion.
Yes, under certain contractual conditions and with prior notice. We assist you in the comparative analysis and transfer to a more advantageous solution if necessary.
