Social security news

The Federal Office for Social Affairs (FSIO) has recently published various useful information that are also important for companies.

Effects of AHV21 on the pension fund

The FSIO has published various questions in connection with the implementation of the AHV21 on 1.1.2024 in the Notices on occupational benefit schemes no. 161 of 11.5.2023. These 14 questions and answers can be found on page 7 to page 14 of this document.

The new AHV reference age also applies to the occupational benefit scheme. In addition, it might be important for the HR department to address the following questions.

  • What specifically changes for a 59-year-old person with the new regulations?
  • What changes for a 63 year old person?
  • What will change for a person turning 65 in 2024?
  • What is the minimum number of steps for a partial withdrawal that the pension fund must offer the insured person in its regulations?
  • May the pension fund regulate the partial withdrawal more precisely in its regulations?
  • Is the insured person entitled to capital payments?
  • How should I proceed if an insured person has several pension relationships with the same employer and wants to make a partial early withdrawal?
  • Do the pension funds have to clarify whether their insured persons have other pension relationships and also draw benefits from these?


Furthermore, questions related to the withdrawal of Pillar 3 a funds for the transitional generation are answered.

It is worth going through these in detail and determining the necessary fields of action.

The link to download the document is (available in German and French)  Nr. 161 (11.05.2023)


Questions regarding the obligation to pay contributions and entitlement to benefits of persons with protection status S (Ukraine)

This information was published in the notices no. 469 to the AHV/OASI compensation funds and EL (supplementary benefit) implementing agencies on 10.5.2023.

If someone with protection status S works in Switzerland, AHV contributions (social security contributions) are owed. If this person definitely leaves Switzerland, the contributions can be refunded if the relevant conditions are met. It is also specified from when contributions from non-employment must be paid.

The link to download the document is (available in German and French) AHV/EL Mitteilung Nr. 469


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