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Glossary

1e Pension Plan

The 1e Pension Plan covers the supra-mandatory occupational pension for salary components above a statutory threshold, under which the insured person selects their own investment strategy and bears the full investment risk. It is named after Art. 1e BVV2 and is available only for salary portions exceeding one and a half times the upper BVG limit.

At a glance

01

1e plans apply only to salary portions above one and a half times the upper BVG threshold (legal basis: BVV2 Art. 1e).

02

The insured person selects from several investment strategies and bears both the opportunities and risks of the resulting performance.

03

On departure, the actual investment outcome is paid out; no minimum interest rate applies, unlike the mandatory tier.

Frequently asked questions

1e plans are designed for individuals with high incomes whose salary components exceed the statutory threshold and who wish to actively shape their pension investments. They offer freedom of choice in investment strategy but transfer the full investment risk to the insured person.

Part of the topic

Vorsorge & Pensionierung

Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)