3rd Title: Confederation, Cantons and Communes
Chapter 2: Powers
Section 8: Housing, Employment, Social Security and Health
< Art. 110 Employment*
> Art. 112 Old-age, Survivors’ and Invalidity Insurance*
Art. 111 Old-age, survivors’ and invalidity pension provision
1 The Confederation shall take measures to ensure adequate financial provision for the elderly, surviving spouses and children, and persons with disabilities. These shall be based on three pillars, namely the Federal Old-age, Survivors’ and Invalidity Insurance, the occupational pension scheme and private pension schemes.
2 The Confederation shall ensure that the Federal Old-age, Survivors’ and Invalidity Insurance and the occupational pension scheme are able to fulfil their purpose at all times.
3 It may require the Cantons to exempt institutions of the Federal Old-age, Survivors’ and Invalidity Insurance and the occupational pension scheme from liability to pay tax and to grant insured persons and their employers tax relief on contributions and reversionary rights.
4 In cooperation with the Cantons, it shall encourage private pension schemes, in particular through measures relating to taxation policy and the policy of promoting property ownership.
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.