The System Design and Development History of Swiss Second Pillar Mandatory Occupational Pensions
The second pillar of Swiss pension system,occupational pension,plays a pivotal role in the Swiss pension system.Occupational pension was originally a welfare plan initiated by enterprises,and changed into a formal public system to supplement the basic pension with the establishment of three-pillar principle of the Swiss pension system.Under the design concept of jointly ensuring the normal living standard of the insured after retirement with public pension,occupational pension has formed a large fund accumulation and transfer fund management agen-cy.In recent years,occupational pension is also facing multiple challenges such as prolonged life expectancy,insufficient investment returns and insufficient system coverage.To this end,Switzerland has taken corresponding reform measures,but some policy effects need to be further observed.The experience of its reform and development brings four enlightenments to the con-struction of China's pension system:to strengthen the top-level design and ensure the unity of policies;to improve policy support and improve the enthusiasm of system development;to give full play to the advantages of personal accounts and enhance the incentive of the system;to timely and dynamically adjust parameters and attach importance to the universal benefit of the system.
the second pillaroccupational pensionaccount system
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