On 25 March 2020, the Federal Council decided to temporarily allow employers to use the contribution reserves they have built up to pay employees 2nd pillar contributions.
For a period of 6 months, the employer can pay the employee’s share of 2nd pillar contributions using his contribution reserve.

The employer must notify the pension fund in writing of the use of its employer contribution reserve for the payment of employee contributions.
An amendment to the pension plan or the affiliation contract is not necessary. This measure is intended to help employers overcome liquidity shortfalls.

It has no negative effects on employees: the employer continues to deduct the employees’ share of contributions from their salary as usual and the pension fund credits all contributions in their favour.

Your contact at the Patrimonia foudation

Thomas Vuagniaux, Head Accountant
T +41 58 806 08 14
thomas.vuagniaux@patrimonia.ch

https://www.bsv.admin.ch/bsv/fr/home/assurances-sociales/bv/grundlagen-und-gesetze/bv-corona.html