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PublicationsSocial insurance and retirement provision

Person hilft älterer PersonThis section contains SFAO audits related to policy issues concerning social insurance.

Audit Governance of unemployment insurance - Federal Department of Economic Affairs, Education and Research

A suspected case of corruption at the State Secretariat for Economic Affairs (SECO) made the headlines in 2014. An administrative investigation was immediately initiated. In addition, SECO immediately filed criminal charges against the persons responsible. The Finance Delegation of the Federal Assembly (FinDel) suggested fundamentally adapting the organisation of the Unemployment Insurance Compensation Office: it should either be integrated in SECO or fully outsourced from the Federal Administration. Various possible new organisation models for the Compensation Office were examined. The Federal Department of Economic Affairs, Education and Research (EAER) did not follow FinDel's recommendation and in 2015 only adapted the organisation as much as necessary. The Swiss Federal Audit Office (SFAO) can understand this decision but sees scope for improvements.

Audit number: 17540

Audit Supervision of implementation agencies for supplementary benefits - Federal Social Insurance Office

AHV and IV supplementary benefits help in situations where pension claimants' income does not cover minimum living costs. At the end of 2016, 201,100 people were in receipt of an AHV supplementary benefit and 113,700 people were in receipt of an IV supplementary benefit. Expenditure financed by the Confederation (30%) and the cantons (70%) stood at CHF 4.9 billion. According to the Federal Social Insurance Office (FSIO), this figure is set to double by 2033.

Audit number: 16428

Audit Taxation of first and second pillar pensions transferred abroad - Comparative examination of the system of taxation

First and second pillar pensions can be transferred to beneficiaries living abroad. What happens in terms of taxation to these "exported" benefits? Is there a risk of double non-taxation (or of double taxation)? What would be the tax effect of a modification intended to reduce these risks? The Swiss Federal Audit Office (SFAO) compared the taxation of first and second pillar pensions because these two systems are very different.

Audit number: 15396