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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 Collection of unemployment insurance contributions - Unemployment Insurance Fund

The old-age and survivors' insurance (OASI) compensation offices collect more than CHF 7 billion each year in unemployment insurance contributions. The costs of levying these contributions amounted to CHF 21 million in 2019, i.e. 0.3% of contribution receipts. The liquidity generated from collection is processed on a consolidated basis with the other first-pillar contributions by the implementation agencies, such as the regional compensation offices, the Central Compensation Office (CCO) and compenswiss. It is temporarily channelled through the OASI compensation fund, which is managed by compenswiss, before being transferred to the unemployment insurance compensation fund on a regular basis.

Audit number: 20478

Follow-up audit Specialist and financial supervision of the AHV - Federal Social Insurance Office

The Swiss Federal Audit Office (SFAO) was commissioned by the Finance Delegation to reassess the conclusions of its 2015 report on the specialist and financial supervision of the old-age and survivors' insurance (AHV). The SFAO found that key parts of its recommendations on reducing structural risks in the governance of the AHV were not included in the Federal Council's proposal to modernise supervision in the first pillar. As the majority of the risks identified at the time still exist, the SFAO is proposing an adapted model for implementing its recommendations, taking into account the developments and analyses that have taken place in the meantime, and in the light of its discussions with various stakeholders. This includes merging the administration of the first pillar compensation funds (compenswiss) with the Central Compensation Office (CCO), which would be fully outsourced from the Federal Administration, in a joint public-law institution.

Audit number: 21601

Audit COVID-19 – Audit of emergency measures relating to short-time working compensation: findings from the audit of the implementation agencies for unemployment insurance in five cantons (AG, FR, LU, TI, ZH) - State Secretariat for Economic Affairs

As at the end of September 2020, over CHF 7.5 billion in emergency measures had been paid out for short-time working compensation. These payments were authorised under the COVID 19 Ordinance on unemployment insurance. The State Secretariat for Economic Affairs (SECO) has the task of monitoring these payments jointly with the implementation agencies.

Audit number: 20513