How flexible can a management pension scheme be?

A modern management pension scheme allows employees to choose how much they wish to pay in. Usually there are three levels of contributions to choose from. By law, employers must match employee contributions at all three levels. 

The law also dictates that the pension fund assets can be invested with a certain degree of flexibility. For contributions on salary components in excess of CHF 132,300 (2023 amount), management staff can select various investment strategies comprising up to 85% equities, depending on their personal risk profile and investment horizon.