The third pillar is a personal savings account designed for retirement purposes. It is meant to be a flexible and optional supplement to the mandatory first and second pillars. Banks and insurance companies are the two organizations authorized to market the third pillar. The third pillar: ...
The 1st pillar: old age and survivors pension fund (AVS) The second pillar: occupational pension fund The 3rd pillar: individual pension fund The retirement age in Switzerland is 64 for women and 65 for men. It is also possible to retire early, sacrificing 6.8% of the sum of the yearly ...
Salaried Swiss workers (including apprentices, volunteers and home workers) are required by law to be insured against accidents. This insurance includes occupational accidents, non-occupational accidents and occupational illnesses. It is the responsibility of the employer and includes the ...
Foreigners who want to work in Switzerland need a work permit. There are several different kinds. The B permit The B permits are for European Union foreign nationals who have found employment in and want to live in Switzerland. Requirements: recipient of a work contract (or a binding work ...
Swiss labor law is much more flexible and liberal than labor laws in many other countries of Europe. Nevertheless, there is still legislation for the protection of workers (general protection of workers, work duration and rest periods, young workers, pregnant women) and the relationship between ...
In the majority of European countries the social security costs of a company are shared between the employer and the employee. They usually cover old age and disability, unemployment and illness. In Switzerland, although illness insurance is mandatory, the cost is paid entirely by the employee ...
Précis du droit comptable
April 2023, publication of the new edition of the Précis de Droit Comptable, by Denis Colin, manager of the Fiduciaire LPG
