Federal Act
on the Amendment of the Swiss Civil Code
(Part Five: The Code of Obligations)

¹ Where the em­ploy­er con­trib­utes to a em­ploy­ee be­ne­fits scheme¹⁴² or the em­ploy­ees make their own con­tri­bu­tions, the em­ploy­er must trans­fer these con­tri­bu­tions to a found­a­tion, a co­oper­at­ive or a pub­lic law in­sti­tu­tion.

² Where the em­ploy­er’s con­tri­bu­tions and any made by the em­ploy­ee are used to take out health in­sur­ance, per­son­al ac­ci­dent in­sur­ance, life as­sur­ance, dis­ab­il­ity in­sur­ance or whole life as­sur­ance in fa­vour of the em­ploy­ee with a reg­u­lated in­sur­ance com­pany or a re­cog­nised health in­sur­ance fund, the em­ploy­er is not ob­liged to trans­fer the con­tri­bu­tions as stip­u­lated in the pre­vi­ous para­graph if an in­de­pend­ent claim against the in­surer would ac­crue to the em­ploy­ee on the oc­cur­rence of the event in­sured against.

³ Where the em­ploy­ee is ob­liged to make con­tri­bu­tions to a be­ne­fits scheme, the em­ploy­er must sim­ul­tan­eously con­trib­ute an amount at least equal to the total con­tri­bu­tions of all his em­ploy­ees; he must fin­ance his con­tri­bu­tions from his own funds or from con­tri­bu­tion re­serves held by the fund which have pre­vi­ously been ac­cu­mu­lated by the em­ploy­er for this pur­pose and are shown sep­ar­ately in the fund’s ac­counts. The em­ploy­er must trans­fer the con­tri­bu­tion de­duc­ted from the em­ploy­ee’s salary to­geth­er with his own con­tri­bu­tion to the be­ne­fits scheme not later than at the end of the first month fol­low­ing the cal­en­dar year or in­sur­ance year for which the con­tri­bu­tions are due.¹⁴³

⁴ The em­ploy­er must fur­nish the em­ploy­ee with the ne­ces­sary in­form­a­tion re­gard­ing his rights and en­ti­tle­ments against a be­ne­fits scheme or an in­surer.¹⁴⁴

⁵ At the re­quest of the cent­ral of­fice for ‘Pil­lar 2’ (oc­cu­pa­tion­al pen­sion) in­sur­ance, the em­ploy­er must sup­ply any in­form­a­tion avail­able to him that might fa­cil­it­ate the loc­a­tion of per­sons en­titled to dormant as­sets or of the in­sti­tu­tions that man­age such as­sets.¹⁴⁵