Employer contribution reserves
PensFlex enables your company to accumulate employer contribution reserves. That allows you to reduce your company’s profit when earnings are high by accumulating reserves. You can then fall back on these statutory employer contribution reserves during times that are more difficult.
The tax authorities in most cantons will accept the accumulation of an employer contribution reserve of up to five times the annual employer contribution.
Your advantages at a glance:
You reduce your taxable profit.
You determine the investment strategy for these reserves.
Statutory employer contributions for employees thus remain affordable during times that are more difficult.
Restriction for the self-employed:
The self-employed may only accumulate contribution reserves as employees. Employer contributions for your own occupational provisions are not eligible.
Employer contributions account for over half of the total
With a “Bel Etage” pension solution, the employer pays the lion’s share of the financing. Extra employer financing for managers’ pension contributions instead of a salary increase adds genuine value through tax relief for employer and employee.
Your advantages at a glance:
Higher employer contribution reserves for the company
Lower social security contributions for employer and employee
Lower taxable income for employees
