Complementary and Private Pensions throughout the World 2008
This comprehensive and in-depth reference work provides detailed information on the regulation and supervision of voluntary and mandatory occupational pension plans as well as mandatory private pension schemes in 58 countries worldwide. Designed to be complementary to Social Security Programs throughout the World, each country profile contains information on the regulatory framework, the institutional framework, coverage, financing/investment, benefit provisions, benefit adjustment, disability, protection of rights, and regulatory and supervisory authorities.
Complementary and Private Pensions Throughout the World 2008 is the product of the cooperative efforts of three key international bodies in the area of pensions: the International Social Security Association (ISSA), the International Organisation of Pension Supervisors (IOPS) and the Organisation for Economic Co-operation and Development (OECD).
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EUROPE - Mandatory (Information valid at 01-01-2006): Switzerland
Federal Constitution (Articles 111 and 113); Article 111 provides for a three pillar system of oldage, disability and survivor protection consisting of a federal basic insurance scheme (first pillar), mandatory occupational plans (second pillar) and recognized forms of voluntary provision for old age (such as voluntary personal savings - third pillar); Article 113 defines the main features of the system of occupational plans and its purpose which is to enable pensioners to maintain their standard of living in an “appropriate way” by complementing the basic insurance scheme. 1993: Federal Law on
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