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653000 Pension funding
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This type includes private or public pension companies (foundations, co-operative societies) concerned with legal mandatory or optional occupational pension.
This type includes:
- pension companies which provide statutory benefits and have active insured members
- frozen or ceasing-activity pension companies, without active insured members
- benevolent funds without insured members entitled to benefits
- financing foundations
This type excludes:
- management of pension funds (see 663002)
- compulsory social security schemes (see 843000)
- investment funds and foundations (see 663001)
- vested benefits foundations (see 663002)
2nd pillar, second pillar; Occupational pension plan; pansion cases; Patronal, staff pension foundation, staff welfare foundation, staff fund, oeuvres sociales; Pension fund compulsory, non-compulsory; pension fund, second pillar, pillars
Codification rules
Pension funding 2nd pillar
• 653000: Pension funding
Pension funds according to BVG, Non-mandatory (only foundations, public law, cooperatives)
• 663001: Funds intermediation (if no indication)
Foundations and investment funds have to be coded in 643000 and not in 663001
• 663002 : If vested benefits foundation with bank, insurance company / Tied accounts
Note :
In the commercial register www.zefix.ch this type of unit is indicated as having a supervisory authority (keywords: Aufsichtsbehörde / Stiftungsaufsicht).