Regulation concerning the pension scheme for magistrates - Scope

1. This regulation is applicable to the members of the State Council who remain subject to the pension scheme pursuant to Article 3, paragraph 2 of the Law on Occupational Pension Plans for Magistrates dated June 23, 1999.

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1. An annual interest is granted on the vested benefits acquired as of December 31, 2014, corresponding to the minimum interest rate in accordance with the federal provisions on occupational pension plans.

2. Furthermore, the provisions of the regulations and the ordinance in their wording prior to this amendment are applicable to these benefits.

3. The amounts necessary for the payment of any vested benefits, including the annual interest, are paid through the state account and represent an expense.

1. Within the provisions set forth in Article 3 et seq. of this Pension Regulation, the economic consequences of non-reelection, resignation, retirement due to age (hereinafter: retirement), disability, and death are insured.

1. In the present regulation, any designation of a person or function applies equally to both men and women.

1. The person who is bound by a registered partnership within the meaning of the Federal Act on the Registered Partnership of Same-Sex Couples of June 18, 2004, is considered equivalent to a spouse.

1. A magistrate who is not re-elected is entitled to a pension, regardless of the duration of their term of service.

1. The Magistrate is entitled to a pension in the event of disability, provided this is confirmed by a medical officer of trust appointed by the Council of State.

1. In the event of the death of a sitting or retired magistrate, the surviving spouse is entitled to a pension. Orphans who meet the criteria of PKWAL are also entitled to a pension.

2. The entitlement of the surviving spouse ceases upon their remarriage.

3. The entitlement to an orphan's pension exists until the age of 18 is reached. However, it is extended until the age of 25 if the child is pursuing an education, undergoing vocational training, or is incapable of work due to disability.

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1. For the magistrates, the entitlement to a pension commences on the day when they no longer receive any salary.

2. For the survivors, the entitlement to a pension commences on the day when the magistrate no longer receives any salary or pension.

1. The pension is personal and non-transferable.

1. The relevant salary corresponds to the annual base salary, excluding the thirteenth month's salary and presidential compensation.

2. The insured salary corresponds to the last relevant salary, minus a coordination amount equivalent to the maximum simple AHV (Old Age and Survivors Insurance) pension.

3. The amount of the pension to be paid is determined by the level of the relevant salary and the duration of the office.

4. To calculate the duration of the office, the years served as a member of the State Council are added, provided that no vested rights claims and no compensations were granted.

1. If the conditions for receiving a pension are met, the benefits shall be determined as follows

a) * in the event of resignation, retirement, or non-re-election

1. in the course of the 1st year of service: 30 percent of the insured salary

2. in the course of the 2nd year of service: 30 percent of the insured salary

3. in the course of the 3rd year of service: 35 percent of the insured salary

4. in the course of the 4th year of service: 40 percent of the insured salary

5. in the course of the 5th year of service: 42.5 percent of the insured salary

6. in the course of the 6th year of service: 45 percent of the insured salary

7. in the course of the 7th year of service: 47.5 percent of the insured salary

8. in the course of the 8th year of service: 50 percent of the insured salary

9. in the course of the 9th year of service: 52.5 percent of the insured salary

10. in the course of the 10th year of service: 55 percent of the insured salary

11. in the course of the 11th year of service: 57.5 percent of the insured salary

12. in the course of the 12th year of service: 60 percent of the insured salary (maximum)

b) in the case of disability, the pension is calculated at the rate to which the magistrate would have been entitled had he remained in office until reaching the age limit set by the AHV. In the case of partial disability, the pension is reduced in proportion to the remaining working capacity;

c) in the event of death

1. * the surviving spouse's pension amounts to 36 percent of the insured salary or 60 percent of the magistrate's pension,

2. * each orphan is entitled to a pension amounting to 10 percent of the insured salary or 16 percent of the magistrate's pension. In the event of the death of both parents, these benefits are doubled.

1. The adjustment of ongoing pensions to inflation is decided by the Grand Council upon the proposal of the Council of State within the framework of the state's budget.

2. When making decisions regarding inflation adjustments, particular consideration is given to the financial situation of the state.

3. These decisions are explained in the annual reports of the pension scheme.

1. If the amount of the pension (including cost-of-living allowance) to which the magistrate is entitled, together with income from gainful employment, an AHV/IV pension, a military insurance pension, Suva, or any other insurance to which the State has contributed, exceeds the amount of the salary of the office (including the 13th monthly salary), the pension shall be reduced accordingly.

2. If the pensioner has received a capital payment from an insurance to which the State has contributed, this capital shall also be taken into account up to the annual pension that it represents.

3. The pensioner is required to authorize the cantonal tax administration to provide the competent authority with all elements necessary for the calculation of the pension.

4. The total amount of benefits paid to the surviving spouse and orphans shall not exceed 60 percent of the salary of the office.

1. The benefits of the pension scheme are payable as follows

a) * Pensions: monthly at the end of each month;

b) * Compensations: within thirty days after the termination of the magistrate's function.

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1. The department responsible for finances shall be tasked with the implementation of the present regulation. It may delegate the management of the pension scheme in whole or in part to the Directorate of PKWAL.

2. The administrative costs for the implementation of the regulation shall be recorded in the state's accounts and constitute an expense.

3. The Financial Inspectorate shall audit the accounts and the financial management of the pension scheme.

1. Disputes related to the application of the provisions concerning the pension regulation fall under the jurisdiction of the department responsible for finance or, by delegation, under the jurisdiction of the Directorate of PKWAL.

2. Decisions made by these bodies may be appealed by filing an administrative complaint with the State Council within 30 days of notification.

3. The provisions of the Administrative Procedure Act and the Administrative Jurisdiction Act are applicable.

1. For any arrears in the payment of amounts owed by the magistrates, by the employer, or by the pension scheme, the applicable interest rate is five percent per annum from the due date.

1. Claims for periodic contributions and services become time-barred after five years, other claims after ten years. Articles 129 to 142 of the Code of Obligations apply analogously.

1. The pensions being paid at the time this regulation comes into force shall remain unchanged. However, the provisions of Article 12, paragraph 1, shall apply immediately.

1. Upon the entry into force of these regulations, the regulations on the pensions of the magistrates of the executive, judiciary, and public prosecution dated November 13, 1968, shall be repealed.

1. The present Pension Scheme shall come into force on January 1, 1980, without retroactive effect.