Duty to pay contributions


The benefit schemes covered by the Vesting Law are affiliated to the Guarantee Fund which they finance (Art. 57 und 59 LOB).

A benefit scheme is governed by the Vesting Law (FZG) if it grants an entitlement to a benefit on the basis of its regulation, on reaching the age limit, on death or in the event of disability (insured event) (Art. 1 para. 2 FZG).

The following schemes must settle contributions to the Guarantee Fund:

  • All benefit schemes registered under Art. 48 LOB (compulsory benefits under LOB)
  • All unregistered benefit schemes with regulatory benefit commitments (strictly non-compulsory benefits)
Since the year 2000, unregistered benefit schemes which give benefit commitments have been required to settle contributions. They were asked to register in writing with the Guarantee Fund Business Office by the end of October 1998 and the benefit scheme’s auditor was required to verify this notification. If no notification has been made, the auditor must immediately report that fact to the Business Office.

Please note, in particular, the following points concerning detailed questions