IFRS - International Accounting in Switzerland

Topics:
Accounting software,
Disability Insurance,
Retirement
Tags:
Accounting,
Retirement,
Payroll Solutions,
Mercer Human Resource Consulting,
International Financial Reporting Standards,
Insurance,
Human Resources,
Corporate Insurance,
Business Operations,
Benefits,
...
Source:
Mercer Human Resource Consulting

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Overview: Switzerland has a long established and well developed three-pillar system for providing retirement, survivors' and disability benefits. The target of the first pillar, federal social security insurance, is to provide for the subsistence needs for all residents of Switzerland. The second pillar is the occupational benefit system BVG (Swiss pension legislation), which is mandatory for all companies. Combined with the first pillar, its aim is to maintain an appropriate standard of living for employees and their families on retirement, death and disability. The third pillar is voluntary individual insurance - the usual objective being to maintain a similar standard of living after retirement.

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Format: HTML | Date: Oct 2005 | Pages: 3

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