You are here:

PublicationsSocial insurance and retirement provision

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

Evaluation Invalidity insurance retraining measures - Federal Social Insurance Office

The invalidity insurance (IV) can retrain people who can no longer pursue their current occupation for health reasons. Retraining includes a wide range of measures, such as courses lasting a few weeks, continuing professional development, vocational apprenticeships or tertiary studies. Every year, around 4,000 insured persons undergo such retraining. The costs amount to around CHF 100 million. On top of that, approximately CHF 270 million in daily allowances is paid out during training. The Swiss Federal Audit Office (SFAO) examined the way retraining works and its effectiveness. Among other things, it conducted case studies in four cantons (Bern, Geneva, Schwyz, St Gallen) and a survey of 1,500 insured persons.

Audit number: 21133

Evaluation Administrative costs of the 2nd pillar - Federal Social Insurance Office

The 2nd pillar is one of the core elements of social security in Switzerland. In 2020, it had 4.3 million active insured persons and paid out pensions to around 1.2 million people. The assets of this capital-based insurance scheme were around CHF 1,100 billion. The annual costs of the 2nd pillar institutions amount to around CHF 6.8 billion, of which CHF 5.1 billion is spent on asset management. This amounts to more than CHF 1,500 per insured person in the median pension fund each year.

Audit number: 20297

Audit Refusals of unjustified claims from insolvent pension schemes - OPA Guarantee Fund Foundation

The OPA Guarantee Fund Foundation (hereafter the OPA Guarantee Fund) is a national occupational pension scheme. It is a public foundation with its own legal personality, and an authority with sovereign competencies. The OPA Guarantee Fund acts as a "reinsurer" for the 2nd pillar if an employer is no longer able to pay the employer savings contributions into the occupational pension scheme, or if entire pension schemes become insolvent. All pension schemes that are subject to the Vested Benefits Act must sign up to the Fund and contribute towards its financing. In 2021, around 2,800 cases were processed. The guaranteed benefits amounted to some CHF 36 million.

Audit number: 21171