The 1e Plan (Art. 1e OPP2) is an open-ended plan for the portion of salary exceeding approximately CHF 136,080 (2026 threshold). Employees are free to choose their investment strategy from up to 10 options offered by the pension fund and benefit fully from market performance, minus fees.
What is a 1e plan, and what is the eligibility threshold?
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About the Author: Attorney Cedric PANCHAUD
Cédric Panchaud is an attorney, holds a doctorate in law, is a licensed notary, and is a certified tax expert. He heads PANCHAUD Tax & Legal SA, an independent firm in Geneva specializing in taxation of individuals and corporations, real estate taxation, occupational pension plans, and corporate restructuring. He regularly serves as a speaker at continuing education seminars (ISIS, OREF/EXPERTsuisse).