The “Notification / Statement of Contributions” form issued by the Guarantee Fund comprises two parts:
- Part A relates to contributions for subsidies and is only to be completed by benefit schemes registered under Art. 48 LOB.
- All benefit schemes are required to complete Part B.
When making the statement, please note the following points:
- The closing date for sending in the statement and payment of the contribution is 30 June of the following year.
- An application for an extension of the deadline must be submitted in good time in writing (the period cannot be extended beyond the end of the following year).
- Major foundations are requested to pay an instalment as of 30 June within the framework of the presumed contribution (only if the statement form is received late).
- The Foundation Auditor designated pursuant to Art. 52a LOB must also sign the settlement form. Confirmations by the auditors of third parties are not sufficient.
- Contribution corrections for previous years (because of retroactive changes, for example) become liable for contributions or benefits only for the five previous assessment years if the difference is CHF + / - 5.-.
- On Part A, in addition to the sum of the coordinated salaries pro rata (Point 1.1), the sum of pension credits (Point 2.4) must be stated even if no subsidy calculation is made.
- Individual insurees will only be taken into account in part A, especially for subsidy calculation purposes, if they are self-employed persons who were required to have compulsory insurance for at least six months and thereaf-ter immediately took voluntary insurance (Art. 58 para.. 5 BVG). No allow-ance will be made for voluntary (continuing) insurance of persons who are not working (interruption of employment, unemployment, anticipated retirement over FAR, etc.). Individuals who work for an employer who is not affiliated to the benefit scheme must be taken into account under part A but deducted from the subsidy calcula-tion (Sections 2.2.1. and 2.5.1.)
- Where LOB affiliation agreements exist for the same employer with more than one occupational benefit scheme, the figures for this affiliation must be shown in sections 2.2.1. and 2.5.1. The occupational benefit scheme must complete the green form SF3 for this employer. The employer can then apply to the Guarantee Fund for a possible subsidy for an unfavourable age structure, together with form SF3 from the other scheme(s); this application can be made directly on form SF4
- Where a subsidy is made for an unfavourable age structure, a list of the employers entitled to a subsidy must be submitted.
- Under Point 3.1 the sum of the entitlements of all active insured persons (cover or savings capital) must be shown (not the vested benefits effectively paid out during an assessment year).
- In the event of a change of the benefit scheme at the end of the ac-counting year, the leaving benefits for that year must still be declared to the old scheme even if the credit balances have already been transferred to the new scheme before 31.12
- The pension credit balance under the LOB shadow calculation for active insured persons must be entered at Point 3.2. This point corresponds to the figure to be stated under heading H, Point 551 of the Pension Fund Statistics of the Federal Office of Statistics.
- Point 3.3 shows all types of pension benefits (old age, death and disability, including cost of living adjustment), together with benefits for early retirement. Pension benefits which are paid by a re-insurance company also give rise to contributions. Should the contributions already be stated via the re-insurer’s scheme, this must be noted with an indication of the scheme and contract number.
- The degree of cover must be entered under point 3.4 and the technical interest rate under point 3.5. Both of these values must also be indicated in the notes accompanying the annual account statement of every occupational benefit scheme (degree of cover: Point 5.9; technical interest rate: Point 5.6). For the degree of cover within the meaning of Art. 44 BVV 2 the calculation formula is given in the annex to Ordinance BVV2. The technical interest rate (also known as the basic interest rate) is required for the actuarial calculation of the occupational benefit capital of the pensioners.
If there are no active insured persons within the benefit scheme the form must be completed by a note of affiliation to a group or cooperative scheme with simultaneous confirmation that no pension benefits are paid out via the scheme in the assessment year and that no capital is being kept on behalf of insured persons at the end of the assessment year.