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Index Fichier unique

Art. 891F. Dissolution and deletion from the register / II. Right to apply for dissolution, deletion from the register
Art. 89b A. No management
Art. 89a1G. Employee benefits schemes

G. Employee benefits schemes2

1 The following additional provisions apply to employee benefits schemes established in accordance with Art. 331 of the Code of Obligations3 in the form of a foundation.4

2 The foundation’s governing bodies must furnish the beneficiaries with the necessary information concerning the foundation’s organisation, activities and assets.

3 If employees pay contributions into the benefits scheme, they are entitled to participate in its administration at least in proportion to their contributions; wherever possible, the employees must elect their representative from among their employer’s personnel.5

4 ...6

5 The beneficiaries may sue the foundation for the distribution of benefits if they have paid contributions into it or if according to the foundation’s regulations they have a legal entitlement to such benefits.

6 For employee benefits schemes providing old age, survivors’ and invalidity pensions which are subject to the Vested Benefits Act of 17 December 19937 (VBA), the provisions of the Federal Act of 25 June 1982 on Occupational Old Age, Survivors’ and Invalidity Pension Provision (OPA)8 on the following matters apply:9

1.10
the definition and principles of occupational pension arrangements and the insurable salary or income (Art. 1, 33a and 33b);
2.11
the requirement of being subject to OASI (Art. 5 para. 1);
3.
the beneficiaries in the case of survivors’ benefits (Art. 20a);
3a.12
the adjustment of the invalidity pension following the equitable divaision of occupational pensions (Art. 24 para. 5);
3b.13
the provisional continuation of insurance and of the entitlement to benefits on the reduction or termination of the invalidity pension (Art. 26a);
4.14
the adjustment of plan benefits to inflation (Art. 36 para. 2–4);
4a.15 the agreement on a lump sum payment (Art. 37a);
5.
the prescription of claims and the safekeeping of insurance documents (Art. 41);
5a.16
the use, processing and disclosure of the OASI number for the Old Age and Survivors’ Insurance (Art. 48 para. 4, Art. 85a lit. f and Art. 86a para. 2 lit. bbis);
6.
liability (Art. 52);
7.17
the licensing and duties of the supervisory bodies (Art. 52a–52e);
8.18
the integrity and loyalty of the persons responsible, transactions with close associates and conflicts of interest (Art. 51b, 51c and 53a);
9.
partial or total liquidation (Art. 53b–53d);
10.19
termination of contracts (Art. 53e);
11.
the guarantee fund (Art. 56 para. 1 lit. c and para. 2–5, Art. 56a, 57 and 59);
12.20
supervision and oversight (Art. 61–62a and 64–64c);
13.21
...
14.22
financial security (Art. 65 para. 1, 3 and 4, Art. 66 para. 4, Art. 67 and Art. 72a–72g);
15.
transparency (Art. 65a);
16.
reserves (Art. 65b);
17.
insurance contracts between occupational benefits schemes and insurance institutions (Art. 68 para. 3 and 4);
18.
asset management (Art. 71);
19.
legal recourse (Art. 73 and 74);
20.
criminal provisions (Art. 75–79);
21.
buy-in (Art. 79b);
22.
insurable salary and income (Art. 79c);
23.
provision of information to insured persons (Art. 86b).23

7 For employee benefits schemes providing old age, survivors’ and invalidity pensions but which are not subject to the VBA, such as employer-sponsored welfare funds with discretionary benefits and financing foundations, only the following provisions of the OPA apply:

1.
the requirement of being subject to OASI (Art. 5 para. 1);
2.
the use, processing and disclosure of the OASI number (Art. 48 para. 4, 85a let. f and 86a para. 2 let. bbis);
3.
liability (Art. 52);
4.
the licensing and duties of the auditors (Art. 52a, 52b and 52c para. 1 let. a–d and g, 2 and 3);
5.
the integrity and loyalty of the persons responsible, transactions with close associates and conflicts of interest (Art. 51b, 51c and 53a);
6.
total liquidation (Art. 53c);
7.
supervision and oversight (Art. 61–62a and 64–64b);
8.
legal recourse (Art. 73 and 74);
9.
criminal provisions (Art. 75–79);
10.
tax treatment (Art. 80, 81 para. 1 and 83).24

8 For employee benefits schemes under paragraph 7, the following provisions also apply:

1.
they manage their assets so that security, an adequate yield on investments and the required liquidity for their tasks are guaranteed.
2.
the supervisory authority shall rule on partial liquidation matters related to employer-sponsored welfare funds with discretionary benefits at the request of the foundation board.
3.
they shall respect the principles of equal treatment and fairness mutatis mutandis.25

1 Inserted by No II of the FA of 21 March 1958, in force since 1 July 1958 (AS 1958 379; BBl 1956 II 825). Originally Art. 89bis, until the entry into force of the FA of 19 Dec. 2008 (Adult Protection Law, Law of Persons and Law of Children), in force since 1 Jan. 2013 (AS 2011 725; BBl 2006 7001).
2 Amended by No II Art. 2 No 1 of the FA of 25 June 1971, in force since 1 Jan. 1972 (AS 1971 1465; BBl 1967 II 241).
3 SR 220
4 Amended by No II Art. 2 No 1 of the FA of 25 June 1971, in force since 1 Jan. 1972 (AS 1971 1465; BBl 1967 II 241).
5 Amended by No II Art. 2 No 1 of the FA of 25 June 1971, in force since 1 Jan. 1972 (AS 1971 1465; BBl 1967 II 241).
6 Repealed by No III of the FA of 21 June 1996, with effect from 1 Jan. 1997 (AS 1996 3067; BBl 1996 I 564 580).
7 SR 831.42
8 SR 831.40
9 Amended by No I of the FA of 25 Sept. 2015 (Employee Benefits Schemes), in force since 1 April 2016 (AS 2016 935; BBl 2014 6143 6649).
10 Amended by No II 1 of the FA of 11 Dec. 2009 (Measures to Facilitate the Employment of Older Persons), in force since 1 Jan. 2011 (AS 2010 4427; BBl 2007 5669).
11 Amended by No I of the FA of 25 Sept. 2015 (Employee Benefits Schemes), in force since 1 April 2016 (AS 2016 935; BBl 2014 6143 6649).
12 Inserted by Annex No 2 of the FA of 18 March 2011 (6th InvI Revision, first set of measures) (AS 2011 5659; BBl 2010 1817). Amended by No I of the FA of 19 June 2015 (Equitable Division of Pensions on Divorce), in force since 1 Jan. 2017 (AS 2016 2313; BBl 2013 4887).
13 Inserted by No I of the FA of 19 June 2015 (Equitable Division of Pensions on Divorce), in force since 1 Jan. 2017 (AS 2016 2313; BBl 2013 4887).
14 Amended by Annex No 1 of the FA of 18 June 2004, in force since 1 Jan. 2005 (AS 2004 4635; BBl 2003 6399).
15 Inserted by No I of the FA of 19 June 2015 (Equitable Division of Pensions on Divorce), in force since 1 Jan. 2017 (AS 2016 2313; BBl 2013 4887).
16 Inserted by Annex No 1 of the FA of 23 June 2006 (New OASI Insurance Number), in force since 1 Dec. 2007 (AS 2007 5259; BBl 2006 501).
17 Amended by No II 1 of the FA of 19 March 2010 (OPA Structural Reform), in force since 1 Jan. 2012 (AS 2011 3393; BBl 2007 5669).
18 Amended by No II 1 of the FA of 19 March 2010 (OPA Structural Reform), in force since 1 Jan. 2012 (AS 2011 3393; BBl 2007 5669).
19 Amended by No II of the FA of 20 Dec. 2006 (Change of Employee Benefits Scheme), in force since 1 May 2007 (AS 2007 1803 1805; BBl 2005 5941 5953).
20 Amended by No II 1 of the FA of 19 March 2010 (OPA Structural Reform), in force since 1 Jan. 2012 (AS 2011 3393; BBl 2007 5669).
21 Repealed by No II 1 of the FA of 19 March 2010 (OPA Structural Reform), with effect from 1 Jan. 2012 (AS 2011 3393; BBl 2007 5669).
22 Amended by No II 1 of the FA of 17 Dec. 2010 (Funding of benefits schemes for public corporations), in force since 1 Jan. 2012 (AS 2011 3385; BBl 2008 8411).
23 Inserted by Annex No 1 of the FA of 25 June 1982 on Old Age, Survivors’ and Disability Insurance (AS 1983 797; BBl 1976 I 149). Amended by Annex No 1 of the FA of 3 Oct. 2003 (1st revision of OPA), No 6, 7, 10–12, 14 (with the exception of Art. 66 para. 4), 15, 17–20 and 23 in force since 1 April 2004, No 3–5, 8, 9, 13, 14 (Art. 66 para. 4) and 16 in force since 1 Jan. 2005, No 1, 21 and 22 in force since 1 Jan. 2006 (AS 2004 1677; BBl 2000 2637).
24 Inserted by No I of the FA of 25 Sept. 2015 (Employee Benefits Schemes), in force since 1 April 2016 (AS 2016 935; BBl 2014 6143 6649).
25 Inserted by No I of the FA of 25 Sept. 2015 (Employee Benefits Schemes), in force since 1 April 2016 (AS 2016 935; BBl 2014 6143 6649).


Index Fichier unique

Art. 891F. Dissoluziun ed extincziun en il register / II. Dretg da far propostas da purtar plant, extincziun en il register
Art. 89b A. Administraziun mancanta
Art. 89a1G. Fundaziuns per il provediment dal persunal

G. Fundaziuns per il provediment dal persunal2

1 Per instituziuns da prevenziun per il persunal, ch’èn vegnidas constituidas en furma da fundaziuns tenor l’artitgel 331 dal Dretg d’obligaziuns3, valan ultra da quai las suandantas disposiziuns.4

2 Ils organs da la fundaziun han da dar als benefiziaris las infurmaziuns necessarias davart l’organisaziun, davart l’activitad e davart la situaziun finanziala da la fundaziun.

3 Sch’ils lavurants pajan contribuziuns a la fundaziun, ston els pudair sa participar a l’administraziun almain en la dimensiun da questas contribuziuns; sche pussaivel han ils lavurants d’eleger lur represchentanza or dal ravugl dal persunal dal patrun.5

4 ...6

5 Ils benefiziaris pon pretender davant il derschader da survegnir las prestaziuns da la fundaziun, sch’els han pajà contribuziuns a la fundaziun u sch’els han il dretg da survegnir prestaziuns tenor las disposiziuns da la fundaziun.

6 Per fundaziuns per il provediment dal persunal, ch’èn activas sin il champ da la prevenziun per vegls, survivents ed invaliditad e ch’èn suttamessas a la Lescha dals 17 da december 19937 davart la libra circulaziun (LFLP), valan ultra da quai las suandantas disposiziuns da la Lescha federala dals 25 da zercladur 19828 davart la prevenziun professiunala per vegls, survivents ed invaliditad (LPP) davart:9

1.10
la definiziun ed ils princips da la prevenziun professiunala sco er dal salari assicurabel u da las entradas assicurablas (art. 1. 33a e 33b),
2.11
l’attribuziun da las persunas a la AVS (art. 5 al. 1);
3.
ils benefiziaris da prestaziuns per survivents (art. 20a),
3a.12
l’adattaziun da la renta d’invaliditad suenter la cumpensaziun da la prevenziun professiunala (art. 24 al. 5),
3b.13
la cuntinuaziun provisorica da l’assicuranza ed il mantegniment dal dretg da prestaziuns en cas che la renta da l’assicuranza d’invaliditad vegn reducida u abolida (art. 26a),
4a.14
il consentiment en cas d’ina cumpensaziun en chapital (art. 37a),
4.15
l’adattaziun da las prestaziuns reglamentaras al svilup dals pretschs (art. 36 al. 2–4),
5.
la surannaziun da dretgs e la conservaziun da documents da prevenziun (art. 41),
5a.16
l’utilisaziun, l’elavuraziun e la communicaziun dal numer da l’assicuranza per vegls e survivents (art. 48 al. 4, art. 85a lit. f ed art. 86a al. 2 lit. bbis),
6.
la responsabladad (art. 52),
7.17
l’admissiun e las incumbensas dals organs da controlla (art. 52a–52e),
8.18
l’integritad e la loialitad da las persunas responsablas, ils acts giuridics cun persunas da confidenza ed ils conflicts d’interess (art. 51b, 51c e 53a),
9.
la liquidaziun parziala u totala (art. 53b–53d),
10.19
l’annullaziun da contracts (art. 53e e 53f),
11.
il fond da garanzia (art. 56 al. 1 lit. c ed al. 2–5, art. 56a, 57 e 59),
12.20
la surveglianza e la surveglianza suprema (art. 61–62a e 64–64c),
13.21 ...
14.22
la segirezza finanziala (art. 65 al. 1, 3 e 4, art. 66 al. 4, art. 67 ed art. 72a–72g),
15.
la transparenza (art. 65a),
16.
las reservas (art. 65b),
17.
ils contracts d’assicuranza tranter las instituziuns da prevenziun e las instituziuns d’assicuranza (art. 68 al. 3 e 4),
18.
l’administraziun da la facultad (art. 71),
19.
la giurisdicziun (art 73 e 74),
20.
las disposiziuns penalas (art. 75–79),
21.
il sa cumprar en (art. 79b),
22.
il salari assicurabel e las entradas assicurablas (art. 79c),
23.
l’infurmaziun da las persunas assicuradas (art. 86b).23

7 Per fundaziuns per il provediment dal persunal, ch’èn activas sin il champ da la prevenziun per vegls, survivents ed invaliditad, ma che n’èn betg suttamessas a la LFLP, sco ils uschenumnads fonds da provediment da patruns cun prestaziuns a discreziun u las fundaziuns da finanziaziun, valan mo las suandantas disposiziuns da la LPP:

1.
l’attribuziun da las persunas a la AVS (art. 5 al. 1);
2.
l’utilisaziun, l’elavuraziun e la communicaziun dal numer da la AVS (art. 48 al. 4, art. 85a lit. f ed art. 86a al. 2 lit. bbis);
3.
la responsabladad (art. 52);
4.
l’admissiun e las incumbensas dal post da revisiun (art. 52a, 52b e 52c al. 1 lit. a–d e g, 2 e 3);
5.
l’integritad e la loialitad da las persunas responsablas, ils acts giuridics cun persunas da confidenza ed ils conflicts d’interess (art. 51b, 51c e 53a);
6.
la liquidaziun totala (art. 53c);
7.
la surveglianza e la surveglianza suprema (art. 61–62a e 64–64b);
8.
la giurisdicziun (art 73 e 74);
9.
las disposiziuns penalas (art. 75–79);
10.
il tractament fiscal (art. 80, 81 al. 1 ed 83).24

8 Per las fundaziuns per il provediment dal persunal tenor l’alinea 7 valan plinavant las suandantas disposiziuns:

1.
ellas administreschan lur facultad en ina moda che garantescha per segirezza, per in retgav suffizient sin las investiziuns e per ils meds liquids necessaris per ademplir lur incumbensas;
2.
davart la liquidaziun parziala da fonds da provediment da patruns cun prestaziuns a discreziun dispona l’autoritad da surveglianza sin dumonda dal cussegl da fundaziun;
3.
ellas tegnan quint, tenor il senn, dals princips dal tractament egual e da l’adequatezza.25

1 Integrà tras la cifra II da la LF dals 21 da mars 1958, en vigur dapi il 1. da fan. 1958 (AS 1958 379; BBl 1956 II 825). Fin a l’entrada en vigur da la LF dals 19 da dec. 2008 (protecziun da creschids, dretg da persunas e dretg dals uffants) il 1. da schan. 2013 (AS 2011 725): art. 89bis.
2 Versiun tenor la cifra II art. 2 cifra 2 da la LF dals 25 da zer. 1971, en vigur dapi il 1. da schan. 1972 (AS 1971 1465; BBl 1967 II 241).
3 SR 220
4 Versiun tenor la cifra II art. 2 cifra 2 da la LF dals 25 da zer. 1971, en vigur dapi il 1. da schan. 1972 (AS 1971 1465; BBl 1967 II 241).
5 Versiun tenor la cifra II art. 2 cifra 2 da la LF dals 25 da zer. 1971, en vigur dapi il 1. da schan. 1972 (AS 1971 1465; BBl 1967 II 241).
6 Abolì tras la cifra III da la LF dals 21 da zer. 1996, cun effect dapi il 1. da schan. 1997 (AS 1996 3067; BBl 1996 I 564 580).
7 SR 831.42
8 SR 831.40
9 Versiun tenor la cifra I da la LF dals 25 da sett. 2015 (fundaziuns per il provediment dal persunal), en vigur dapi il 1. d’avr. 2016 (AS 2016 935; BBl 2014 6143 6649).
10 Versiun tenor la cifra II 1 da la LF dals 11 da dec. 2009 (mesiras per facilitar a lavurants pli vegls la participaziun al martgà da lavur), en vigur dapi il 1. da schan. 2011 (AS 2010 4427; BBl 2007 5669).
11 Versiun tenor la cifra I da la LF dals 25 da sett. 2015 (fundaziuns per il provediment dal persunal), en vigur dapi il 1. d’avr. 2016 (AS 2016 935; BBl 2014 6143 6649).
12 Integrà tras la cifra 2 da l’agiunta da la LF dals 18 da mars 2011 (6. revisiun da la AI, emprim pachet da mesiras) (AS 2011 5659; BBl 2010 1817). Versiun tenor la cifra I da la LF dals 19 da zer. 2015 (cumpensaziun da la prevenziun professiunala en cas da divaorzi), en vigur dapi il 1. da schan. 2017 (AS 2016 2313; BBl 2013 4887).
13 Integrà tras la cifra I da la LF dals 19 da zer. 2015 (cumpensaziun da la prevenziun professiunala en cas da divaorzi), en vigur dapi il 1. da schan. 2017 (AS 2016 2313; BBl 2013 4887).
14 Integrà tras la cifra I da la LF dals 19 da zer. 2015 (cumpensaziun da la prevenziun professiunala en cas da divaorzi), en vigur dapi il 1. da schan. 2017 (AS 2016 2313; BBl 2013 4887).
15 Versiun tenor la cifra 1 da l’agiunta da la LF dals 18 da zer. 2004, en vigur dapi il 1. da schan. 2005 (AS 2004 4635; BBl 2003 6399).
16 Integrà tras la cifra 1 da l’agiunta da la LF dals 23 da zer. 2006 (nov numer da l’AVS), en vigur dapi il 1. da dec. 2007 (AS 2007 5259; BBl 2006 501).
17 Versiun tenor la cifra II 1 da la LF dals 19 da mars 2010 (refurma structurala da la LPP), en vigur dapi il 1. da schan. 2012 (AS 2011 3393; BBl 2007 5669).
18 Versiun tenor la cifra II 1 da la LF dals 19 da mars 2010 (refurma structurala da la LPP), en vigur dapi il 1. da schan. 2012 (AS 2011 3393; BBl 2007 5669).
19 Versiun tenor la cifra II da la LF dals 20 da dec. 2006 (midada da l’instituziun da prevenziun), en vigur dapi il 1. da matg 2007 (AS 2007 1803; BBl 2005 5941 5953).
20 Versiun tenor la cifra II 1 da la LF dals 19 da mars 2010 (refurma structurala da la LPP), en vigur dapi il 1. da schan. 2012 (AS 2011 3393; BBl 2007 5669).
21 Abolì tras la cifra II 1 da la LF dals 19 da mars 2010 (refurma structurala da la LPP), cun effect dapi il 1. da schan. 2012 (AS 2011 3393; BBl 2007 5669).
22 Versiun tenor la cifra II 1 da la LF dals 17 da dec. 2010 (finanziaziun da las instituziuns da prevenziun da corporaziuns da dretg public), en vigur dapi il 1. da schan. 2012 (AS 2011 3385; BBl 2008 8411).
23 Integrà tras la cifra 1 da l’agiunta da la LF dals 25 da zer. 1982 davart la prevenziun professiunala per vegls, survivents ed invaliditad (AS 1983 797; BBl 1976 I 149). Versiun tenor la cifra 1 da l’agiunta da la LF dals 3 d’oct. 2003 (1. revisiun da la LPP), cifras 6, 7, 10–12, 14 (cun excepziun da l’art. 66 al. 4), 15, 17–20 e 23 en vigur dapi il 1. d’avr. 2004, cifras 3–5, 8, 9, 13, 14 (art. 66 al. 4) e 16 en vigur dapi il 1. da schan. 2005, cifras 1, 21 e 22 en vigur dapi il 1. da schan. 2006 (AS 2004 1677; BBl 2000 2637).
24 Integrà tras la cifra I da la LF dals 25 da sett. 2015 (fundaziuns per il provediment dal persunal), en vigur dapi il 1. d’avr. 2016 (AS 2016 935; BBl 2014 6143 6649).
25 Integrà tras la cifra I da la LF dals 25 da sett. 2015 (fundaziuns per il provediment dal persunal), en vigur dapi il 1. d’avr. 2016 (AS 2016 935; BBl 2014 6143 6649).



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