Pension Plans

The three‐pillar system 
1st pillar 
State pensions
Responsibility of the  government 
AVH
(Old‐Age and Survivors  insurance) 
DI
(Disability insurance) 
EL
(Supplementary benefits) 
2nd pillar  Occupational benefits  insurance 
Responsibility of the 
employer
Mandatory benefits 
BVG/UVG 
3rd pillar 
Private pensions
Responsibility of the  individual
Tied pension 
(pillar 3a) 
Flexible pension 
(pillar 3b) 
Mandatory 
Voluntary