|
The Swiss pension system rests on three pillars: the Federal Old-age, Survivors' and Invalidity Insurance (1st pillar), the occupational pension scheme (2nd pillar) and private pension schemes (3rd pillar).〔(【引用サイトリンク】 url=http://www.admin.ch/opc/en/classified-compilation/19995395/index.html )〕 The first pillar is a PAYGO system, the second and the third are funded pension plans. ==First pillar== The basic pension insurance is known as ''Alters-, Hinterlassenen- und Invalidenversicherung'' (AHV) in German, ''Assurance vieillesse et survivants'' (AVS) in French and ''Assicurazione vecchiaia, superstiti e invalidità'' (AVS) in Italian. According to article 112 of the Swiss federal Constitution, the first pillar should cover basic living expenses adequately.〔 It is a PAYGO system, financed by contributions from employees and employers (4.2% of the employee’s income each), from the self-employed (7.8% of their income) and from the people not engaged in paid employment (between 392 and 19600 CHF a year in 2013). The authorities also contribute via direct funding, VAT and the revenues of the tax on gambling clubs.〔(【引用サイトリンク】 url=http://www.bsv.admin.ch/themen/ueberblick/00003/index.html?lang=en )〕 People’s contributions are collected and benefits are distributed by different bodies, some managed by the cantonal or federal authorities, some managed by union of employers, like the Fédération des Entreprises Romandes Genève.〔(【引用サイトリンク】 url=http://www.ahv-iv.info/andere/00150/?lang=fr )〕 The first pillar provides old age pensions as well as benefits for widowers and orphans.〔 The ordinary age of retirement is 65 years for men, 64 for women. It can be anticipated or postponed, with financial consequences.〔(【引用サイトリンク】 title=Age flexible de la retraite )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Pension system in Switzerland」の詳細全文を読む スポンサード リンク
|