At the request of the Board of Trustees of the Guarantee Fund, the Federal Social Insurance Office (FSIO) has approved the following contribution rates for the assessment year 2012:
| Contribution rate | Task |
| 0,07% | to provide subsidy payments if the age structure is unfavourable, based on the wage sums coordinated pro rata in compliance with the Occupational Benefits Act |
| 0,01% | to provide insolvency and other payments based on the leaving benefits stipulated by regulation for all insured persons in active employment and for pension benefits from the operating account multiplied by 10 |
Contribution rates for the year 2012 therefore remain identical to the rates which applied in the assessment year 2011. Contributions for the year 2012 will fall due for payment on 30 June 2013.
The rate of 0.07% has applied to subsidy payments since the year 2005. In 2010, expenditure in this sector exceeded revenue slightly. If the subsidy payments continue to rise, this rate will have to be increased in the near future.
The contribution rate for insolvency benefits and other tasks was already reduced in recent years from 0.04 to 0.01% of the leaving benefits with pension benefits multiplied by 10. Based on the funding ratio values required for the past four years and the actuarial interest rate applied to the schemes, the risk situation of the Guarantee Fund can be analysed more effectively. However, the uncertain outlook for future insolvency benefits remains inherent in the system and the financial situation of the occupational benefit schemes has not improved since last year. Following the reduction of the contribution rate for the year 2011, a further adjustment of the contribution was therefore not up for discussion despite the reserve currently held by the Guarantee Fund.