Example 1
Base salary (annual salary): CHF 90,000
Award: CHF 5,000
Total compensation: CHF 95,000
Pensionable base salary in the Pension Fund: CHF 60,600
Pensionable Award in the Pension Fund: CHF 5,000
Total pensionable compensation in the Pension Fund: CHF 65,600
For insured whose total pensionable compensation amounts to CHF 108,780 or less, all savings contributions are allocated to the pension capital pension pot.
The CHF 9,090 deducted from the pensionable salary and the pensionable Award are therefore credited to the pension capital pension pot.
Example 2
Base salary (annual salary): CHF 125,000
Award: CHF 20,000
Total compensation: CHF 145,000
Pensionable base salary in the Pension Fund: CHF 95,600
Pensionable Award in the Pension Fund: CHF 20,000
Total pensionable compensation in the Pension Fund: CHF 115,600
The pensionable base salary is below CHF 108,780. The savings contributions amounting to CHF 21,032 are therefore credited to the pension capital pension pot.
The additional pensionable Award means that the amount of CHF 108,780 is exceeded. The savings contributions deducted from the Award are allocated both to the pension capital pension pot and to the retirement capital pension pot.
They are distributed as follows: The savings contributions amounting to CHF 1,582 on the pensionable Award of CHF 13,180 are allocated to the pension capital pension pot. The savings contributions amounting to CHF 818 on the pensionable Award of CHF 6,820 are allocated to the retirement capital pension pot.
In total, savings contributions amounting to CHF 22,614 are allocated to the pension capital pension pot and savings contributions amounting to CHF 818 are allocated to the retirement capital pension pot.
Example 3
Base salary (annual salary): CHF 150,000
Award: CHF 25,000
Total compensation: CHF 175,000
Pensionable base salary in the Pension Fund: CHF 120,600
Pensionable Award in the Pension Fund: CHF 25,000
Total pensionable compensation in the Pension Fund: CHF 145,600
The pensionable base salary exceeds CHF 108,780. The savings contributions on the base salary are therefore credited both to the pension capital pension pot and to the retirement capital pension pot.
All savings contributions up to CHF 108,780 are credited to the pension capital pension pot. They amount to CHF 30,458. The savings contributions on the pensionable base salary of CHF 11,820 are allocated to the retirement capital pension pot. They amount to CHF 3,310.
The savings contributions amounting to CHF 3,000 on the pensionable Award are allocated to the retirement capital pension pot.
In total, savings contributions amounting to CHF 30,458 are allocated to the pension capital pension pot and savings contributions amounting to CHF 6,310 are allocated to the retirement capital pension pot.
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