Summary
The Federal Council issued a statement in its report of 28 January 2026 on the question of enforcing roles at AVS compensation funds. The Burkart postulate called for better implementation of legal regulations for cantonal and association compensation funds. The Federal Council concludes that existing legal rules are sufficient and there is no need for action, as only a single case is known that resulted from inadequate process compliance.
People
- Burkart (Postulant)
Topics
- AVS compensation funds
- Cantonal compensation funds (KAK)
- Association compensation funds (VAK)
- Law enforcement
- Employers and self-employed persons
Detailed Summary
The AVS system is based on two types of compensation funds: cantonal compensation funds (KAK) and association compensation funds (VAK), which are founded and operated by industry associations. All persons liable to contribute – employers, self-employed persons, non-employed persons and employees without employers liable to contribute – must join such a fund.
Assignment to the competent compensation fund follows clear legal criteria: persons liable to contribute who are members of a founding association of an association compensation fund are registered with that fund. Cantonal compensation funds, on the other hand, are responsible for public institutions as well as for employers and self-employed persons who do not belong to a professional association with a VAK. The KAK thus also fulfill a catch-all function.
Postulate 23.3207 by Burkart from March 2023 criticized that cantonal compensation funds did not consistently fulfill their role as catch-all institutions and interpreted the law differently. Specifically, it was alleged that KAKs prevented employers from switching to an association compensation fund when they wanted to become members of a founding association.
The Federal Council reviewed these allegations in its report. Its conclusion: it is aware of only a single case in which such a problem occurred. However, this problem arose neither from insufficient legal regulations nor from inadequate enforcement, but rather from the fact that the processes prescribed by the Federal Office of Social Insurance were not followed. Had the responsible bodies complied with the existing requirements, the problem would not have arisen.
Key Statements
- The roles of cantonal and association compensation funds are clearly regulated in law
- The Federal Council sees no need for action for legal changes
- Only one documented case of a regulatory violation is known
- The problem arose from non-compliance with existing processes, not from gaps in the law
- Cantonal compensation funds fulfill an important catch-all function for employers without industry association affiliation
Stakeholders & Affected Parties
| Stakeholder | Role |
|---|---|
| Cantonal Compensation Funds (KAK) | Catch-all institutions for employers without association affiliation |
| Association Compensation Funds (VAK) | Specialized funds for industry members |
| Employers and Self-employed Persons | Must join a compensation fund |
| Federal Office of Social Insurance (BSV) | Sets process requirements and monitors compliance |
| Industry Associations | Founders and operators of association compensation funds |
Opportunities & Risks
| Opportunities | Risks |
|---|---|
| Clear legal regulations provide legal certainty | Insufficient enforcement of existing rules possible |
| Catch-all function of KAK protects all contributors | Individual funds may not comply with process requirements |
| Specialized VAKs for industries enable optimal support | Lack of transparency in fund assignment for employers |
Relevance for Action
Relevant for decision-makers:
- Strengthen monitoring: Although the Federal Council sees no need for action, compliance with BSV process requirements by compensation funds should be regularly reviewed
- Increase transparency: Employers should receive clear information about which compensation fund is responsible for them
- Complaint procedures: A functioning complaint procedure for employers who feel treated unfairly is important
- Communication with funds: The Federal Council should regularly remind compensation funds of their obligations
Quality Assurance & Fact-Checking
- [x] Central statements and data verified
- [x] All information taken from official press release
- [x] No unverified data used
- [x] No apparent bias or political one-sidedness
Supplementary Research
Recommended for deeper understanding:
- Federal Office of Social Insurance (BSV): Official information on AVS compensation funds and their roles
- Federal Law on Old-Age and Survivors' Insurance (AHVG): Legal basis for compensation fund organization
- Parliamentary debates: Discussions on Postulate Burkart 23.3207 in the National Council
Bibliography
Primary Source:
Federal Council Press Release – "Role of AVS Compensation Funds: Federal Council Sees No Need for Action" (28 January 2026)
https://www.news.admin.ch/de/newnsb/P0YglegFgUracttl0xaGF
Supplementary Sources:
- Postulate 23.3207 Burkart (16 March 2023) – Parliamentary initiative for enforcement of AVS legislation
- Federal Office of Social Insurance (BSV) – Process requirements and guidelines for compensation funds
- Federal Law on Old-Age and Survivors' Insurance (AHVG) – Article 64 and relevant provisions
Verification Status: ✓ Facts checked on 28 January 2026
This text was created with the support of Claude.
Editorial responsibility: clarus.news | Fact-checking: 28 January 2026