Private life insurers covering the second pillar

Every year FINMA issues a transparency report setting out figures for occupational pension schemes for private insurers who manage second pillar schemes. This report enhances the transparency of their business activities.

Occupational pension schemes in Switzerland, also referred to as the second pension pillar, are governed by the Federal Act on Occupational Old Age, Survivors' and Invalidity Pensions (OPA). Pension schemes covered by this law are permitted to hand over to private life insurers all or part of the capital management and the risks which they are unable or unwilling to bear themselves.


These OPA or group life insurers are subject to supervision by FINMA as private life insurance companies. They

  • manage around one fifth of all the capital in pension schemes, which totals approximately CHF 980 billion,
  • insure just under half of the 4.1 million active insured persons in Switzerland, and
  • provide pensions for nearly a quarter of the 1.1 million pensioners.

The transparency report on second-pillar activity published annually by FINMA aims to increase transparency of occupational pension schemes and to positively influence the conduct of private insurers.

FINMA compiles this report on the basis of figures submitted bz the group life insurers. The report includes key indicators such as cost ratios, dividend ratios (profit participation of insured parties) and the performance of capital investments. These indicators highlight the strengths and weaknesses of market participants and permit performance comparisons. This is beneficial for companies requiring pension coverage and their employees.

Transparency reports and disclosure schemes

Betriebsrechnung berufliche Vorsorge 2017

Offenlegung gegenüber den versicherten Vorsorgeeinrichtungen

Updated: 07.09.2018 Size: 3,62  MB
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Betriebsrechnung berufliche Vorsorge 2017

Offenlegung gegenüber den versicherten Vorsorgeeinrichtungen

Updated: 07.09.2018 Size: 3,62  MB
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Occupational pension schemes at life insurers

Insurance market report 2015

Updated: 30.09.2016 Size: 0,37  MB
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Betriebsrechnung berufliche Vorsorge 2015

Offenlegung gegenüber den versicherten Vorsorgeeinrichtungen

Updated: 10.09.2016 Size: 0,53  MB
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Berufliche Vorsorge bei Lebensversicherungsunternehmen

Offenlegung der Betriebsrechnung 2014

Updated: 04.09.2015 Size: 1,36  MB
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Offenlegungsschema 2013

Updated: 05.09.2014 Size: 0,43  MB
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Offenlegungsschema 2012

Updated: 06.09.2013 Size: 1,06  MB
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Offenlegungsschema 2011

Updated: 07.09.2012 Size: 1,46  MB
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Offenlegungsschema 2010

Updated: 16.03.2015 Size: 1,64  MB
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Offenlegungsschema 2009

Updated: 26.05.2015 Size: 1,38  MB
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Offenlegungsschema 2008

Updated: 26.05.2015 Size: 1,09  MB
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