Glossary
BVG Entry Threshold
The BVG Entry Threshold is the minimum annual salary that employees must earn with a single employer to be subject to compulsory BVG coverage. Those who earn below this amount are not compulsorily insured in the 2nd Pillar, but may opt in voluntarily. The Federal Council adjusts the amount periodically.
At a glance
- The entry threshold is governed by BVG Art. 2 para. 1; the Federal Council adjusts the CHF amount periodically in line with AHV pensions.
- Part-time employees combining multiple positions may fall below the threshold at each individual employer and are therefore excluded from compulsory coverage.
- Employers may waive the entry threshold in their regulations and insure all employees, providing a supra-mandatory solution.
Frequently asked questions
If your annual income with a single employer falls below the statutory entry threshold, you are not compulsorily insured in occupational pension. This creates a gap in the 2nd Pillar. Voluntary insurance through a substitute institution (Auffangeinrichtung) is possible. Part-time workers or those with several small positions are particularly affected.
Part of the topic
Pension & Retirement
Sources: Bundesamt für Sozialversicherungen (BSV) · Systematische Rechtssammlung (fedlex)
This entry is for general information purposes only and does not constitute investment, legal or tax advice. It is a simplified summary of the legal position and tax treatment.