Frequently Asked Questions

The early retirement model of the building services sector enables employees to reduce their working activity before the ordinary reference age, or to end it completely. The loss of income is partly offset by a monthly VRM bridging pension. In addition, a BVG savings contribution of 18 % of the bridging pension paid may be made, provided no BVG retirement benefits are drawn.

The VRM applies to businesses and employee categories that are subject to the GAV-VRM.

The VRM Gebäudetechnik is a joint social-partnership initiative of employers and employees in the Swiss building technology sector. It is carried by suissetec and the trade unions Unia and Syna.

Operational implementation is carried out by VRM Services AG headquartered in Wallisellen.

The GAV-VRM forms the collective employment agreement basis. The Benefits and Contributions Regulations set out, in particular, the financing, benefits, requirements and implementation of the model in detail.

The GAV-VRM applies to the whole of Switzerland, with the exception of the cantons of Geneva, Vaud, Valais and Ticino, which have their own models. Definitive application is governed by the GAV-VRM and the declaration of general applicability.

In the documents section you will find forms, regulations, GAV documents and further information.

Permeability means that participating institutions mutually recognise contribution or employment periods, so that people are not disadvantaged when moving between sectors and related VRM models. Corresponding agreements form annexes to the regulations or can be added.

2026 is focused on establishing the foundation. From 2027 onwards, operations begin with the first contribution payments. The first payments of bridging pensions are planned from 2028 onwards.

Central point of contact for

VRM topics

• VRM Services AG in Wallisellen. Use our contact form or call us.

Questions on the company platform, login & data entry

• Paritätische Landeskommission

Questions on coverage

• responsible office of the regional Paritätische Kommission / Paritätische Landeskommission

Covered in particular are building-technology companies or company divisions, namely sheet-metal work and building envelope, sanitary installations including pipework and utility lines, heating, air conditioning and refrigeration, ventilation, and solar installations in building technology, including piping and the connection of individual elements to one another.

The entire installation staff is covered, including foremen, site-managing installers and chief installers, as well as employees working in the workshop and warehouse.

No. Company owners and their family members within the meaning of Art. 4(1) ArG are not covered by the GAV-VRM.

No. Senior managers to whom employees report, or who hold management functions, are not covered.

No. Apprentices are excluded from the personal scope.

Employees who predominantly (more than 50 %) carry out an activity in the field of technical planning, project design or estimating are not covered.

Yes. Workshop and warehouse staff are explicitly included within the personal scope, provided the other requirements are met.

No. The voluntary payment of contributions does not establish any entitlement to later benefits.

In cases of doubt, coverage is to be clarified on the basis of the GAV-VRM, the regulations and the responsible implementing or executing bodies (rPK/PLK).

Currently, voluntary coverage for people who are not covered by the GAV-VRM is not possible. Such an option will be examined at a later date.

In principle, all departments and divisions of companies that carry out building technology work are covered. For structured businesses, the divisions can be allocated accordingly; the details are governed by the GAV-VRM.

No. Coverage is not voluntary — it follows directly from the scope of application of the GAV-VRM. Anyone who meets the requirements is covered by the VRM and liable to contribute. An individual opt-out is not possible.

Periods during which an employee worked, through an employment agency, at a business covered by the GAV-VRM can be credited as employment duration, provided the role at the placement business falls within the personal scope of application.

The VRM supports personnel and succession planning, enables knowledge transfer, reduces strain on older employees and creates a structured transition instead of an abrupt departure.

The VRM also strengthens employee loyalty and trust.

More broadly, this shows the industry taking responsibility as a committed social partner.

The employer

• checks coverage
• pays the contributions
• declares the relevant salaries
• supports employees with the application
• and correctly implements agreed reductions in workload in the employment relationship and in payroll accounting.

By 30 September of each year, at least 67 % of the calculated annual contributions must be paid on account. The remaining amount is determined annually after the definitive salary report, due on 31 March, and invoiced.

First, the business's affiliation with the GAV-VRM and the coverage of individual employees should be checked. The VRM deductions must then be entered correctly in the payroll system.

The employer owes Stiftung VRM the total contribution of 1.80% of the determining wage.

The employer deducts the employee's share of 0.80% when paying wages.

The total contribution is 1.80% of the relevant salary.

Employer: 1%

Employee: 0.8%

The employee contribution is 0.80% of the determining wage.

The employer bears at least 1.00% of the determining wage and owes the foundation the total contribution of 1.80%.

The UVG annual salary of employees covered by the GAV-VRM is decisive for determining contributions.

The employer deducts the employee contribution from each salary payment.

Yes. If the financing of benefits is not secured with the available and expected funds, negotiations on benefit adjustments or higher contributions may become necessary under the regulations.

The contributions finance the regulatory bridging pensions, the BVG savings contributions, any hardship benefits, and the Foundation's administrative costs.

No. The VRM operates on a pay-as-you-go basis. No individual savings account is kept per person. Contributions jointly fund the benefits under the Regulations.

In the event of full early retirement, it must be clarified whether continuation in the company's pension fund is possible. In case of doubt, the implementing body must be informed in good time.

The VRM deduction must be shown as a separate item on the payslip — it may not be combined with the AHV contribution or other social security deductions. On the annual salary statement, the employee's share is entered under the BVG deductions.

For data collection, the UVG-liable annual salary total of employees covered by the GAV-VRM is decisive. In addition, various master data will be required in the initial phase for future evaluations:

Collection by declaration — data for the study

• Surname, first name

• Date of birth

• Entry/exit date at the company

• GAV minimum wage category

• UVG salary total

• GAV coverage status

The data to be collected per employee is necessary to build a database and for the study.

The salary report is submitted via the company platform. The platform is already in operation; the VRM reporting module is currently being added and will be operational from autumn 2026. The goal is a unified process with a clear separation between PK and VRM declarations.

In particular, the UVG payroll sum and number of employees are collected for the purposes of collection, as well as personal data such as name, first name, date of birth, entry/exit date, GAV minimum wage category, UVG payroll sum and coverage status for the data basis, statistics and subsequent benefit assessments.

The relevant annual salaries of covered employees must be submitted by 31 January of the following year electronically via the company platform.

Yes. Companies that did not employ any employees covered by the GAV-VRM during the requested billing period must also report this to the foundation annually.

A nil report is also important information for the foundation.

The business is reminded twice. With the second reminder, an administrative fee may be charged. If the declaration remains outstanding, the wage total may be estimated based on experience values plus a surcharge, and invoiced on that basis.

Once the due date has passed, a reminder is sent, followed by a formal demand. An administrative fee of CHF 100.- is charged with the formal demand.

Once the payment deadline has expired, ordinary debt collection proceedings may be initiated.

The business must report significant changes that may affect the levying of contributions without delay. These include in particular relocation of the registered office, cessation of business, change of legal form, or other relevant changes.

Yes. The contribution remains payable on the remaining earned income if a person continues to work and draws a bridging pension.

No. No VRM contribution is payable for persons who continue working beyond the reference age.

The employer must provide the required documents, agree the reduction plan with the employee and confirm the details of employment, workload and wage.

In the case of partial early retirement, the new workload is then implemented within the business.

In the case of full reduction, the employer must terminate the employment relationship.

By 30 September of each year, at least 67 % of the calculated annual contributions must be paid. The advance contributions are determined on the basis of the reported or estimated UVG payroll sums of the previous year.

The remaining amount is determined annually based on the relevant annual salaries, due on 31 March and invoiced.

A balance in favour of the business is generally carried forward, unless the business requests payment.

Corrections to declared or estimated wage totals can be submitted in writing by the employer up to a maximum of 5 years after the end of the relevant calendar year; cost consequences under the Regulations are reserved.

If the reported or estimated salary total subsequently proves to be too low, the Foundation invoices the outstanding contributions.

The registration form — signed by the employer and the employee — must be submitted to the foundation at least 6 months before the desired start of benefits. The form and the required enclosures can be found in the documents section.

No. The reduction takes place in coordination with the covered company. Employers and employees must therefore agree together on a workable model. Without coordinated implementation of working hours, salary and work model, the application cannot be processed properly.

Open the calculator tool, carry out a calculation and use the share function on the results step. You can send the link directly by email or WhatsApp — the recipient immediately sees the same result.

There is no personal right to reimbursement, because no individual account is kept. The funds are used collectively for the benefits of the model.

No. When requested, businesses open a free user account on the ISAB platform. With this ISAB login, from 2027 you can declare the UVG wage total of your employees directly on the Baticontrol company platform.

Yes. On the Baticontrol company platform, it is possible to import and export personal master data as part of the VRM declaration. To do so, the ISAB login on the Baticontrol company platform must be used.

For all questions relating to contributions, registrations and salary declarations, the office of VRM Services AG in Wallisellen is available to you. Contact us by phone or via the contact form.

Questions on VRM topics

• VRM Services AG in Wallisellen. Use our contact form or call us.

Questions on the company platform, login & data entry

• Paritätische Landeskommission

Questions on coverage

• responsible office of the regional Paritätische Kommission / Paritätische Landeskommission

Benefits can be drawn at the earliest from the first of the month 5 years before the reference age. In practice, this generally means from age 60. Benefits always begin on the first day of a month.

You must

• be at least 60 years old 
• worked at least 15 years in the building-technology industry (or the contribution obligation)
• have been continuously employed in the industry for the last 7 years (or the contribution obligation)
• have your workload reduced under an approved part-time model 
• be fit to work 

The bridging pension is a monthly benefit that offsets part of the loss of income when the working hours are reduced or working activity is given up completely.

No. The VRM provides for both full early retirement and a partial reduction in workload. You can therefore retire completely or reduce your workload, provided the requirements under the Regulations are met.

Under the regulations, benefits can be drawn from a reduction in working activity, or a benefit-related reduction in income, of at least 10 %. It is also possible to interrupt work for at least one month per year.

Yes. Once chosen, a reduction can be increased while benefits are being drawn. However, it cannot be reversed. If the reduction is increased later, the implementing office recalculates the benefit and offsets benefits already received. In the calculator tool you can try out different reduction steps on a non-binding basis.

A working-time reduction that has already been chosen cannot be reversed under the regulations. A return to a higher workload while VRM benefits are ongoing is not provided for.

You must have worked for at least 15 years for a company within the scope of the GAV-VRM Gebäudetechnik.

Of these, the last 7 years before drawing benefits must be uninterrupted.

These requirements are central to eligibility.

The 15-year rule applies to the professional career in the industry, excluding apprenticeship. In individual cases, the foundation's assessment is decisive.

Unemployment or direct sickness or accident daily allowance payments can be taken into account for up to a total of 2 years within the last 7 years. If this exceeds 2 years within this period, entitlement to a bridging pension may lapse.

As a rule, unpaid leave does not interrupt the 7-year period of employment if it lasts no more than 6 months, the work is resumed afterwards with the same employer, no paid work is carried out during the leave, and at least 50% employment with the same business can be proven for the calendar year.

A change is only compatible with ongoing benefits if the new employment is with a company within the scope of the GAV-VRM Gebäudetechnik and in a contribution-liable occupation. The change must be coordinated with, or reported to, the Foundation.

Yes. The foundation is responsible for controls. If reporting obligations are breached or requirements are no longer met, benefits may be withheld, adjusted or stopped. Benefits received wrongly must be repaid.

The BVG savings contribution is generally paid directly to the pension fund with which the beneficiary is affiliated through the employer. If this is not possible, a solution using a vested-benefits account can be offered.

The additional BVG savings contribution amounts to 18% of the bridging pension paid. It is paid if the eligible person indicates this when submitting the form. The additional BVG savings amount can only be paid if no BVG retirement benefits are drawn (no early withdrawal).

The bridging pension is paid monthly to the eligible person. Any transfer costs may be charged to the beneficiary (in particular for payment addresses outside Switzerland).

Yes. Hardship compensation benefits are possible if the regulatory requirements are met. They are limited to special case constellations and exclude further benefits from the Stiftung VRM. Hardship benefits are decided exclusively by the Board of Trustees.

If a beneficiary becomes disabled due to illness or accident before reaching the reference age, the bridging pension is generally continued unchanged. However, it counts as replacement income that must be reported.

No. The benefits are not paid out in lump-sum form.

If the person receiving benefits does not request it via the form, or if the person is simultaneously drawing or has drawn early BVG retirement benefits in the form of a pension or lump sum from the pension scheme. In the event of an early BVG withdrawal, entitlement to the additional BVG savings contribution lapses.

The foundation provides monthly bridging pensions, additional BVG savings contributions and any hardship compensation benefits.

No. The bridging pension is not adjusted for inflation or any salary increases up to the reference age.

The death of a beneficiary must be reported to the implementing body by the survivors. If the beneficiary dies before reaching the reference age, entitlement to VRM benefits ends at the end of the month of death; benefits paid as a result of late notification must be repaid to the foundation.

VRM benefits are paid at most until the end of the month in which you reach the AHV reference age.

In the case of a partial reduction, BVG insurance on the remaining earned income continues through your employer. In addition, the foundation may make a BVG savings contribution of 18 % of the bridging pension paid, provided no BVG retirement benefits are drawn. In the case of a full reduction, AHV and UVG questions must be clarified separately — early clarification with the AHV office, pension fund and health insurance fund is recommended.

Contact the foundation directly — we will clarify your eligibility together. You can reach us at Contact.

Early planning is recommended. The application for pension benefits must be submitted at least 6 months before the pension start date. Check coverage, documents, pension fund and possible reduction models early on, together with your employer.

Anyone who has wrongfully obtained or received benefits must repay them. Criminal proceedings remain reserved.

Yes.

Within the industry:

   up to max. CHF 22’680.00/year

   (= current BVG entry threshold)

Outside the industry:

   up to max. CHF 12’000.00/year

Yes. The secondary occupation (e.g. a board mandate) can be continued, but not increased.

Voluntary continuation of occupational pension cover (BVG) is legally possible from age 58. The specific implementation depends on the employer's pension fund and must be coordinated well in advance. In addition, Stiftung VRM pays a BVG savings contribution of 18% of the bridging pension paid — provided no early BVG retirement benefits are drawn. Clarify the details directly with your pension fund.

In principle, yes.

The last 7 years before benefits begin must be completed without interruption at a business covered by the GAV-VRM. Even a single month at a business not covered can count as an interruption. Exceptions apply to sector activities for which a permeability agreement exists.

An activity outside the scope of the GAV-VRM interrupts the 7-year period.

The last 7 years before the start of benefits must be completed without interruption at a company covered by the GAV-VRM. Even a single month at a non-covered company can count as an interruption. Exceptions apply to industry activity where a recognised permeability agreement exists.

Yes. Seasonal employment does not exclude entitlement to a bridging pension (clause 4.1.9 of the VRM regulations). The same eligibility requirements apply as for all other employees.

Employment is considered seasonal if it lasts at least six consecutive months and comprises at least 950 net hours per year, repeated over at least three consecutive seasons. Net hours are the actual hours worked, i.e. gross hours less holidays and public holidays.

No. The seasonal interruption does not break continuity, provided the work is resumed in the following season at a business covered by the GAV-VRM.

Proven, season-related unemployment during the off-season is not counted towards the two-year limit (Art. 14.3 GAV-VRM, clause 4.5.6 of the VRM regulations). Register with the RAV so that the periods can be documented. Unemployment not related to the season is counted normally.

Only if, on the day benefits begin, you are fit for work to the same extent as your previous employment. If this is not the case, the benefit start date is postponed until fitness for work is restored or a definitive IV ruling is issued. A pending IV application blocks the release of benefits.

Once the daily sickness benefits end, cover passes to invalidity insurance (IV). VRM does not take its place. If the eligible person had not yet drawn a bridging pension when incapacity for work or invalidity occurred, no entitlement to VRM benefits arises on the invalid portion of the salary (clause 4.7 of the VRM regulations).

Yes, on the valid portion of the salary. Contributions remain due on this portion; a proportional entitlement can arise if gainful employment is partially or fully given up. The IV ruling is decisive.

The monthly bridging pension in principle corresponds to 72 % of the qualifying monthly salary lost as a result of the reduction, but no more than the age-dependent upper limit. The lower amount is always paid out.

A detailed explanation can be found in the regulations under point 4.3.1

The amount of the VRM pension is based on your previous benefit-determining monthly salary, the extent of the reduction in working hours and your age. Use our calculation tool to simulate your personal VRM pension without obligation.

The benefit-determining monthly salary is the ordinary monthly salary before the bridging pension is first drawn, including a pro-rated 13th monthly salary, but excluding allowances and overtime compensation.

Yes. The benefit-determining monthly wage may not exceed 3.25 times the maximum monthly AHV old-age pension, based on a level of employment of 100%.

The basis for calculating the VRM pension is, in principle, the ordinary monthly salary immediately prior to the first use of the VRM benefit — including the pro-rata 13th monthly salary, but excluding allowances and overtime compensation.

If a person is already working a reduced workload before the application, for example 80 %, the qualifying salary is not extrapolated to a 100%-workload. What matters, in principle, is the actually agreed level of employment and the corresponding ordinary salary immediately prior to drawing VRM benefits.

However, the regulations contain safeguards for significant fluctuations in salary or level of employment. If the level of employment or the salary has changed substantially in recent years, an average value may be used for the calculation. This is intended to avoid abusive or random distortions.

The definitive calculation is always carried out by Stiftung VRM based on the submitted salary and employment data.

The maximum monthly bridging pension is the following percentage of the qualifying monthly salary:

36% at age 60/00 to 60/11

44% at age 61/00 to 61/11

54% at age 62/00 to 62/05

72% at age 62/06 to 64/11

For hourly pay, the hourly wage, including the pro-rata 13th monthly salary, is extrapolated based on the annual working time under the GAV and divided by 12. For fluctuations of more than 10 %, the rules on salary fluctuations apply accordingly.

When submitting an application, the ordinary monthly salaries of the 3 preceding years must also be reported. If, at the same level of employment, the current monthly salary deviates by more than 10 % from one of these monthly salaries, an average is calculated from the current monthly salary and the monthly salaries of the 3 preceding years.

If the highest and lowest levels of employment over the last 15 years differ by more than 20%, the monthly wage determining the benefit is calculated taking into account the average level of employment over the last 15 years.

Yes. In the results step, you will find buttons to share the calculation via link (e.g. by email or WhatsApp) or to print the results. The link contains all your inputs and can be reopened at any time.

For the calculation of the VRM pension, the ordinary salary from your last covered gainful employment is generally decisive — not unemployment benefit. The Stiftung VRM determines the salary-relevant monthly wage based on the most recent relevant salary and employment data before the benefit start date.

As VRM only levies contributions from 2027, earlier years of employment in the industry could naturally not yet be linked to actual VRM contributions. For the 15/7 rule, such earlier industry years are nevertheless credited — as a «theoretical contribution obligation». What matters is whether the person worked, during that time, at a company covered both at company and at personal level.

No. The calculator tool provides non-binding estimates based on your input. The legally binding pension amount is only determined by the foundation as part of the official registration process.

The level of employment results from the ratio of the duration of seasonal employment to the full year. For hourly wages, the ratio of hours actually paid to the annual working time under the GAV may be used.

No. What is decisive is the ordinary monthly salary under the contract paid before you first drew benefits (clause 4.1.5 of the VRM regulations) — not the daily allowance. Periods of daily allowance during covered employment are treated as though you had worked normally.

The determining salary remains the ordinary salary under your contract; the pension is therefore not reduced as a result. In addition, when applying, the ordinary monthly salaries of the previous 3 years must be reported: if the current salary, at the same level of employment, deviates by more than 10%, an average is calculated (clause 4.1.7). A single bad year therefore does not reduce the pension.

No. AHV and UVG contributions fall outside the scope of VRM and are not shown in the calculator tool. An addition is under review. Clarify your AHV contribution obligation at an early stage with the responsible AHV compensation office in the event of a full reduction.

If the calculation matches your expectations, you can download the official registration form in the documents section.

Agree on the reduction step and timing with your employer and submit the form together with all required documents.

Note the 6-month submission deadline before your desired benefit start date.

The application must be submitted to Stiftung VRM at least 6 months before the desired start of benefits.

No. Benefits do not arise automatically and are not paid retroactively. Entitlement arises only upon application by the eligible person and only after full proof of eligibility has been provided.

In particular, you need the written application with personal details and signature, proof of employment and workload, documents for checking the 15/7 rule, current wage and workload details, and details of wage fluctuations over the last 3 years. Depending on the situation, proof of incapacity to work or other special circumstances may be required.

You can find the forms in the documents area.

The Foundation reviews the documents and determines the amount of the bridging pension. The decision is communicated in writing to the applicant and the employer. If the application is rejected in whole or in part, the reasons are given in writing.

Yes. You can submit the decision within 30 days of notification to the Board of Trustees or an appointed committee for review. Objections must be submitted in writing with reasons and any supporting evidence.

You must immediately report to the Foundation any circumstances that could affect your entitlement. These include, in particular, taking up paid employment, a change of residence, changes to the paying agent, and relevant changes to pension provision or employment.

Yes. In the case of a full reduction, AHV and UVG questions are particularly important. AHV contributions must be organised independently if needed; accident insurance cover must be clarified with the health insurance fund or the responsible body. Early clarification with the AHV office, pension fund and health insurance fund is recommended.

Yes. Anyone who fully reduces or ends their employment and has not yet reached the ordinary AHV reference age must check their AHV contribution obligation themselves.

If the person remains resident in Switzerland, AHV contributions generally must be registered and paid independently with the responsible AHV compensation office. If no registration is made, contribution gaps may arise, which can later have a negative effect on the AHV pension.

VRM does not handle this registration. Stiftung VRM therefore recommends contacting the responsible AHV compensation office at an early stage and clarifying your personal contribution situation before full early retirement.

If registration is late, the earliest possible start of benefits is postponed by the missing months. The foundation cannot pay benefits retroactively.

Plan the timing of your registration well in advance — for example, if you want to reduce your workload as of 1 April, the complete registration must be received by 1 October of the previous year at the latest.