PDFAppendix A 2016 - Variable data - Pensionskasse

Appendix A
to the regulations of the Pension Fund Swiss Re
Complementary provisions to the regulations
Variables such as
- Minimum salary
- Co-ordination amount
- Minimum insured salary
- Maximum insured salary
- The upper limit
- Rate of interest in the Pension Plan
- Conversion rates by year of birth and retirement age
- Maximum single OASI pension
- Reduction rates for self-financed supplementary pension
- Rate of interest in the Capital Plan
- Interest on arrears
- Actuarial basis
- Buy-in table for the Pension Plan
- Buy-in table for the Capital Plan
These regulations are also available in German (original language).
The German version of these regulations is the definitive text for
legal interpretation purposes.
Author
Pension Fund Swiss Re
Approved
by the Pension Fund Board
9 December 2015
Replaces
Appendix A from
1 July 2015
Valid
from 1 January 2016
Minimum salary according to Art
3 of the OORSDPP2
Art 210, item 2
The minimum salary is CHF 21'150.00
Co-ordination amount
Art 310, item 2
The co-ordination amount is CHF 24’675.00
Minimum insured salary
Art 310, item 3
The minimum insured salary is CHF 3’525.00
Maximum insured salary
Art 310, item 3
The maximum insured salary is CHF 846'000.00
(10 times upper limit)
Upper limit
Art 310, item 3
The upper limit per Art 8 FSOPP is CHF 84'600.00
Interest rate in the Pension Plan
Art 313, item 3
The interest rate applicable to the retirement savings capital is
1.25%
Conversion rate
Art 710
Year of
birth
1950
1951
1952
1953
1954
1955
1956
1957
At retirement age of .. years
58
59
60
61
62
63
64
65
4,60%
4,59%
4,58%
4,57%
4,56%
4,55%
4,70%
4,69%
4,68%
4,67%
4,66%
4,65%
4,80%
4,79%
4,78%
4,77%
4,76%
4,75%
4,91%
4,90%
4,89%
4,88%
4,86%
4,85%
5,02%
5,01%
5,00%
4,99%
4,98%
4,96%
5,14%
5,13%
5,12%
5,11%
5,09%
5,08%
5,27%
5,26%
5,24%
5,23%
5,22%
5,21%
5,41%
5,39%
5,38%
5,36%
5,35%
5,34%
4,54%
4,53%
4,64%
4,63%
4,74%
4,73%
4,84%
4,83%
4,95%
4,94%
5,07%
5,06%
5,19%
5,18%
5,335
5,31%
The entire table for all year of birth and until retirement age of 70 years is published on the
last page of the Appendix A.
2
Maximum single OASI pension
Art 712
Reduction rates for a selffinanced supplementary
pension
The maximum single OASI pension amount to CHF 28'200.00
Immediate lifelong reduction in CHF (of retirement pension) for drawing a supplementary pension of CHF 1 000 per year
If the pension
is drawn until
the age of ...
Start at retirement age of …
58
59
60
61
58
0.00
59
44.70
0.00
60
61
62
87.40
45.60
128.40
89.30
167.90
131.20
0.00
46.60
0.00
62
63
63
64
65
206.00
171.50
242.80
210.40
278.50
248.00
91.30
134.10
175.30
215.10
47.70
93.40
137.20
179.40
0.00
48.90
95.70
140.60
0.00
64
50.10
98.10
0.00
65
51.50
0.00
Interest rate in the Capital Plan
Art 811, item 1
The interest rate applicable to the savings capital is 1.25%.
Interest on arrears
Art 1014, item 1
The interest on arrears is 2.25%.
Actuarial principles
BVG 2010, projected to 2015, generation tables, 2.5% technical
interest applicable to the conversion rate, 2% technical interest to
calculate the mathematical reserve of the pensioners.
The actuarial principles can be changed by the Pension Fund board
at any time
3
Buy-in to the Pension Plan Art 213.2
Category 1
Age
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
Category 2
Scale
Interest
1.25%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
23%
0.0%
23.0%
46.3%
69.9%
93.7%
117.9%
142.4%
167.2%
192.3%
217.7%
243.4%
269.4%
295.8%
322.5%
349.5%
376.9%
404.6%
432.7%
461.1%
489.8%
518.9%
548.4%
578.3%
608.5%
639.1%
670.1%
701.5%
733.3%
765.4%
798.0%
831.0%
864.4%
898.2%
932.4%
967.0%
1002.1%
1037.7%
1073.6%
1110.0%
1146.9%
1184.3%
Category 3
Scale
Interest
1.25%
Scale
Interest
1.25%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
19.5%
0.0%
19.5%
39.2%
59.2%
79.5%
100.0%
120.7%
141.7%
163.0%
184.5%
206.3%
228.4%
250.8%
273.4%
296.3%
319.5%
343.0%
366.8%
390.9%
415.3%
440.0%
465.0%
490.3%
515.9%
541.9%
568.1%
594.7%
621.7%
648.9%
676.6%
704.5%
732.8%
761.5%
790.5%
819.9%
849.6%
879.8%
910.2%
941.1%
972.4%
1004.0%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
16%
0.0%
16.0%
32.2%
48.6%
65.2%
82.0%
99.1%
116.3%
133.7%
151.4%
169.3%
187.4%
205.8%
224.3%
243.1%
262.2%
281.5%
301.0%
320.7%
340.7%
361.0%
381.5%
402.3%
423.3%
444.6%
466.2%
488.0%
510.1%
532.5%
555.1%
578.1%
601.3%
624.8%
648.6%
672.7%
697.1%
721.8%
746.9%
772.2%
797.9%
823.8%
4
Buy-in to the Capital Plan Art. 213.3
Age
Scale
Interest
2.0%
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
10%
0.0%
10.2%
20.6%
31.2%
42.0%
53.1%
64.3%
75.8%
87.5%
99.5%
111.7%
124.1%
136.8%
149.7%
162.9%
176.4%
190.1%
204.1%
218.4%
233.0%
247.8%
263.0%
278.4%
294.2%
310.3%
326.7%
343.4%
360.5%
377.9%
395.7%
413.8%
432.3%
451.1%
470.3%
489.9%
509.9%
530.3%
551.1%
572.4%
594.0%
616.1%
638.6%
661.6%
685.0%
708.9%
733.3%
758.2%
783.5%
5
Conversion rates (Art. 710) by year of birth and retirement age
(BVG 2010, projected to 2015, GT, 2,5% technical interest rate)
At retirement age of .. years
year of birth
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
58
59
60
61
62
63
64
65
66
67
68
69
70
4.60%
4.59%
4.58%
4.57%
4.56%
4.55%
4.54%
4.53%
4.53%
4.52%
4.51%
4.50%
4.49%
4.48%
4.48%
4.47%
4.46%
4.45%
4.45%
4.44%
4.43%
4.43%
4.42%
4.41%
4.41%
4.40%
4.40%
4.39%
4.38%
4.38%
4.37%
4.37%
4.36%
4.36%
4.35%
4.34%
4.34%
4.33%
4.33%
4.32%
4.32%
4.31%
4.31%
4.31%
4.30%
4.30%
4.70%
4.69%
4.68%
4.67%
4.66%
4.65%
4.64%
4.63%
4.62%
4.61%
4.60%
4.59%
4.59%
4.58%
4.57%
4.56%
4.55%
4.55%
4.54%
4.53%
4.52%
4.52%
4.51%
4.50%
4.50%
4.49%
4.48%
4.48%
4.47%
4.46%
4.46%
4.45%
4.45%
4.44%
4.44%
4.43%
4.42%
4.42%
4.41%
4.41%
4.40%
4.40%
4.39%
4.39%
4.38%
4.38%
4.80%
4.79%
4.78%
4.77%
4.76%
4.75%
4.74%
4.73%
4.72%
4.71%
4.70%
4.69%
4.68%
4.67%
4.67%
4.66%
4.65%
4.64%
4.63%
4.63%
4.62%
4.61%
4.60%
4.60%
4.59%
4.58%
4.58%
4.57%
4.56%
4.56%
4.55%
4.54%
4.54%
4.53%
4.53%
4.52%
4.51%
4.51%
4.50%
4.50%
4.49%
4.49%
4.48%
4.48%
4.47%
4.47%
4.91%
4.90%
4.89%
4.88%
4.86%
4.85%
4.84%
4.83%
4.82%
4.81%
4.80%
4.79%
4.78%
4.78%
4.77%
4.76%
4.75%
4.74%
4.73%
4.72%
4.72%
4.71%
4.70%
4.69%
4.69%
4.68%
4.67%
4.67%
4.66%
4.65%
4.64%
4.64%
4.63%
4.63%
4.62%
4.61%
4.61%
4.60%
4.60%
4.59%
4.58%
4.58%
4.57%
4.57%
4.56%
4.56%
5.02%
5.01%
5.00%
4.99%
4.98%
4.96%
4.95%
4.94%
4.93%
4.92%
4.91%
4.90%
4.89%
4.88%
4.87%
4.86%
4.85%
4.85%
4.84%
4.83%
4.82%
4.81%
4.80%
4.80%
4.79%
4.78%
4.77%
4.77%
4.76%
4.75%
4.75%
4.74%
4.73%
4.72%
4.72%
4.71%
4.71%
4.70%
4.69%
4.69%
4.68%
4.68%
4.67%
4.66%
4.66%
4.65%
5.14%
5.13%
5.12%
5.11%
5.09%
5.08%
5.07%
5.06%
5.05%
5.04%
5.03%
5.02%
5.01%
5.00%
4.99%
4.98%
4.97%
4.96%
4.95%
4.94%
4.93%
4.92%
4.91%
4.91%
4.90%
4.89%
4.88%
4.87%
4.87%
4.86%
4.85%
4.84%
4.84%
4.83%
4.82%
4.82%
4.81%
4.80%
4.80%
4.79%
4.78%
4.78%
4.77%
4.77%
4.76%
4.75%
5.27%
5.26%
5.24%
5.23%
5.22%
5.21%
5.19%
5.18%
5.17%
5.16%
5.15%
5.14%
5.13%
5.12%
5.10%
5.09%
5.08%
5.07%
5.07%
5.06%
5.05%
5.04%
5.03%
5.02%
5.01%
5.00%
4.99%
4.99%
4.98%
4.97%
4.96%
4.96%
4.95%
4.94%
4.93%
4.93%
4.92%
4.91%
4.91%
4.90%
4.89%
4.89%
4.88%
4.87%
4.87%
4.86%
5.41%
5.39%
5.38%
5.36%
5.35%
5.34%
5.33%
5.31%
5.30%
5.29%
5.28%
5.26%
5.25%
5.24%
5.23%
5.22%
5.21%
5.20%
5.19%
5.18%
5.17%
5.16%
5.15%
5.14%
5.13%
5.12%
5.12%
5.11%
5.10%
5.09%
5.08%
5.07%
5.07%
5.06%
5.05%
5.04%
5.04%
5.03%
5.02%
5.01%
5.01%
5.00%
4.99%
4.99%
4.98%
4.97%
5.55%
5.54%
5.52%
5.51%
5.49%
5.48%
5.47%
5.45%
5.44%
5.43%
5.41%
5.40%
5.39%
5.38%
5.37%
5.36%
5.34%
5.33%
5.32%
5.31%
5.30%
5.29%
5.28%
5.27%
5.26%
5.25%
5.24%
5.24%
5.23%
5.22%
5.21%
5.20%
5.19%
5.18%
5.18%
5.17%
5.16%
5.15%
5.14%
5.14%
5.13%
5.12%
5.12%
5.11%
5.10%
5.09%
5.71%
5.69%
5.67%
5.66%
5.64%
5.63%
5.62%
5.60%
5.59%
5.57%
5.56%
5.55%
5.54%
5.52%
5.51%
5.50%
5.49%
5.48%
5.47%
5.45%
5.44%
5.43%
5.42%
5.41%
5.40%
5.39%
5.38%
5.37%
5.36%
5.35%
5.35%
5.34%
5.33%
5.32%
5.31%
5.30%
5.29%
5.29%
5.28%
5.27%
5.26%
5.25%
5.25%
5.24%
5.23%
5.22%
5.87%
5.85%
5.84%
5.82%
5.81%
5.79%
5.78%
5.76%
5.75%
5.73%
5.72%
5.71%
5.69%
5.68%
5.67%
5.65%
5.64%
5.63%
5.62%
5.61%
5.59%
5.58%
5.57%
5.56%
5.55%
5.54%
5.53%
5.52%
5.51%
5.50%
5.49%
5.48%
5.47%
5.46%
5.45%
5.44%
5.44%
5.43%
5.42%
5.41%
5.40%
5.39%
5.39%
5.38%
5.37%
5.36%
6.05%
6.03%
6.01%
6.00%
5.98%
5.96%
5.95%
5.93%
5.92%
5.90%
5.89%
5.87%
5.86%
5.85%
5.83%
5.82%
5.81%
5.79%
5.78%
5.77%
5.76%
5.74%
5.73%
5.72%
5.71%
5.70%
5.69%
5.68%
5.67%
5.66%
5.65%
5.64%
5.63%
5.62%
5.61%
5.60%
5.59%
5.58%
5.57%
5.56%
5.55%
5.54%
5.54%
5.53%
5.52%
5.51%
6.24%
6.22%
6.20%
6.19%
6.17%
6.15%
6.13%
6.12%
6.10%
6.09%
6.07%
6.06%
6.04%
6.03%
6.01%
6.00%
5.98%
5.97%
5.96%
5.94%
5.93%
5.92%
5.91%
5.89%
5.88%
5.87%
5.86%
5.85%
5.84%
5.82%
5.81%
5.80%
5.79%
5.78%
5.77%
5.76%
5.75%
5.74%
5.73%
5.72%
5.71%
5.70%
5.70%
5.69%
5.68%
5.67%
The actuarial principles and the resulting conversion rates can be changed by the Pension Fund Board at
any time.
6

Download Report