Part-time teams: test what the coordination deduction does to insured salary
A pension plan can cover low or multiple part-time salaries very differently from the statutory minimum, affecting employees and employer cost.
Annual salary is not the whole answer
Occupational pension coverage depends on the employee’s annual salary, age, plan and legal thresholds. Under the statutory minimum, a coordination deduction limits the salary insured in the second pillar because part of income is conceptually coordinated with the first pillar. For someone working full-time on a higher salary, the effect may be proportionate. For a low or part-time salary, a fixed deduction can leave a much smaller insured amount. Pension funds may use a more generous plan, for example reducing the deduction according to workload or insuring more of salary. The pension certificate and regulations, not the job percentage alone, reveal the outcome.
Measure the workforce, not an average employee
Export salary, age, workload and entry/exit data without unnecessary personal details, then calculate insured salary under the current plan for typical profiles. Identify employees below the entry threshold, those with two employers and those whose pay fluctuates. Model alternatives: fixed deduction, workload-adjusted deduction, lower entry threshold or broader salary definition. Ask the pension provider for old-age credits, risk benefits, administration and employer/employee contributions under each design. A richer plan increases cost but can improve disability, death and retirement protection. Communicate changes using francs per month and benefits, not percentages alone.
A hypothetical design studio
A design studio employs one person at 100% on CHF 88,000 and two experienced specialists at 50% on CHF 44,000 each. Under a plan with the full statutory coordination mechanism, the part-time employees’ insured salaries may represent a much smaller share of earnings than the full-time colleague’s. The employer asks its fund to model a workload-adjusted deduction and a lower threshold. The proposal raises both employer and employee contributions, but also risk and retirement benefits. One employee welcomes the saving; another needs near-term disposable income. The firm consults staff, phases the change and avoids presenting the projected pension as guaranteed.
Fairness, simplicity and cost pull differently
A generous coordination rule can support gender equity and modern part-time careers, but it creates recurring payroll cost and may affect take-home pay. A simple statutory-minimum design is easier to administer, yet it can produce weak coverage for people with several small jobs. One employer cannot see every outside pension relationship unless the employee discloses it, and voluntary arrangements have legal boundaries. Increasing pension contributions is not automatically better than salary, childcare support or other benefits for every workforce. The decision should reflect compensation philosophy, recruitment needs, affordability and the fund’s technical conditions.
Turn modelling into a governed change
Ask the pension institution for a written side-by-side proposal and verify compliance with equal-treatment and plan rules. Test at least four profiles, including low salary, part-time, older entrant and variable pay. Agree the employer contribution, effective date, payroll mapping and employee consultation or notice. Give each person an individual illustration and explain that future returns and conversion factors can change. After launch, reconcile the first contribution invoice to payroll and update onboarding documents. Review the design after material workforce shifts. Better coordination can close a real gap, but only a complete cost-and-benefit picture supports a durable choice.
Sources and further reading
Original Clearwise analysis. External reporting provides context; rules and contract terms must be verified with the competent authority or provider. Some press articles may require a subscription.
Apply this to your situation
Compare your actual documents and clarify what matters before making a commitment.
Request a free consultationGeneral guidance, not a binding quote or personalised legal, tax or investment advice. Examples are hypothetical and results are not guaranteed.
