Under what conditions are employees subject to occupational retirement provision?

Employees are subject to occupational retirement provision if they:

• receive an annual salary of more than 22,050 Swiss francs (unless your company's retirement provision strategy provides otherwise)
• are in a permanent employment relationship of more than three months
• have passed the age of 17

While the risks of disability and death are insured starting at age 17, retirement savings do not begin until January 1 following the 24th birthday. As an employer, you have the option of enabling your employees to save for retirement at an earlier stage.