1e pension solution

How does the 3-pillar system work?

Pillar 1 covers your basic needs: it’s mandatory for all those who live or work in Switzerland. It is designed to secure your livelihood in old age, insures you in the event of disability and provides protection for your surviving dependents in the event of death.

Pillar 2 ensures you have an adequate standard of living. Paying into an occupational pension is mandatory for all employees with an annual income of CHF 22,680 or more (2025). Pillar 2 is intended to maintain your current standard of living. Together with pillar 1, it should cover 60 to 70 percent of your final salary. Anything beyond that must be covered by private retirement savings.

Pillar 3 closes any pension gap that may arise: Pillars 1 and 2 are not usually sufficient to maintain your current standard of living in old age. You can close this gap with pillar 3. Deposits are voluntary, and you benefit from tax breaks.

What is a 1e plan?

Salary components above CHF 136,080 (2025) can be insured in 1e plans Unlike traditional pension fund solutions, a 1e solution allows insured persons to decide for themselves in which investment strategy their pension assets should be invested. They therefore benefit from higher potential returns, but also have to bear any losses themselves. On retirement, pension savings are paid out as a lump sum.

What are the benefits of a 1e plan for companies?

Partial balance sheet relief of pension liabilities (posted under IFRS or US GAAP)

No reserves for longevity risks: Pension benefits are paid out exclusively as capital
The investment risk lies with the plan member

No joint liability with other affiliated companies

No restructuring costs

Increased attractiveness as an employer

Individual retirement solution for employees
Qualified managers are more likely to stay with the company

What are the benefits of a 1e plan for employees?

Choice of attractive investment strategies according to the investor profile

Needs- and risk-oriented individual assets investment with attractive potential returns
Transparency with regard to asset and value development for retirement planning
Full participation in developments on the financial markets

Protection against redistribution

No restructuring costs
No cross-subsidization from employed persons to pensioners

Lump-sum withdrawal on retirement

Lump-sum withdrawal from BVG with reduced pension taxation

Title

Small and medium-sized enterprises

Stay flexible with our 1e pension solutions

Occupational pension plan offering more control and free choice of investment strategy – plus personalized advice for your company and your employees: with the 1e pension solution from the �鶹�� 1e Collective Foundation, you have a strong partner by your side. Our 1e plans can be aligned to your needs, and your pension assets can be invested in one of our cost-efficient investment solutions.

What sets us apart

Personal support, supplemented digitally

Personal support by experienced contact persons.
Access to financial planners, tax experts, and other specialists on request
Secure access to a comprehensive web portal, including a performance overview and the ability to easily change strategies

Transparent fee structure

Consistent administration costs irrespective of volume
Attractive risk premiums
No safekeeping account fees or foundation fees
Investment product costs (TER) starting at 0.17% per year

Best-in-class investment solutions

Customized middle management pension plans with attractive insurance premiums
A wide range of investment strategies that are gradually being expanded
Attractive investment groups with a long track record of up to 50 years

Investments

Affiliation with the �鶹�� 1e Collective Foundation gives insured access to a diverse investment offering with a choice of 20 1e investment groups. The offering is reviewed on a regular basis and will be gradually expanded.

Our product offers (PDF)

Regulations, forms and documents

Regulations

Documents

Short report 2025

Forms

Privacy Statement

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�鶹�� 1-e Sammelstiftung brochure's cover

All the important information about the �鶹�� 1e Collective Foundation can be found in our brochure.

Brochure �鶹�� 1e Collective Foundation

Large companies

Individual solution. Experienced specialists. More control.

The �鶹�� Optio 1e Collective Foundation has many years of experience in the 1e field. Our 1e plans offer tailor-made solutions - from tailored investments to the risk insurance. Structured via institutional funds in our investment foundation, insured employees can invest in a wide range of investment solutions. If desired, insured employees can also benefit from our advice on investments, pensions, or financial planning.

If necessary, we will also be happy to support you in the implementation of your company’s independent 1e solution. We can offer you access to our investments and online platform.

What sets us apart

Complete flexibility: If necessary, we can offer you a customized 1e solution. From individual savings and risk benefits, tailormade investment solutions to customized risk insurers, you can create a solution according to your needs.

Transparency: The online portals provide you and your employees with a quick, simple overview of your 1e solution.

Accounting: Our 1e solution is classified as a "defined contribution plan". With accounting in accordance with IFRS or US GAAP, this can relieve your company’s balance sheet.

Anlagen

The �鶹�� Optio 1e Collective Foundation offers large companies eight tax-efficient investment strategies as standard:

CHF Short Term, Obligationen indexiert, BVG Aktien-25 ESG indexiert, BVG Aktien-15 indexiert, BVG Aktien-25 indexiert, BVG Aktien-40 indexiert, , BVG Aktien-60 indexiert, , BVG Aktien-80 indexiert

For larger companies, we offer a selection of around 300 active and 100 passive funds with which customized investment solutions can be put together within the framework of the BVV2 (economies of scale must be taken into account). Within a 1e plan, up to 10 investment strategies can then be selected for the insured employees.

For a proprietary 1e solution, we also support you in the composition of your ideal investment solution.