In Switzerland, the term pillar 2b is sometimes used to denote voluntary occupational pension fund contributions paid in addition to compulsory pension fund contributions.
The term is most widely used in reference to voluntary payments based on the portion of a salary which exceeds the coordinated salary threshold. The is used to differentiate between compulsory contributions and benefits (pillar 2a), and voluntary contributions and benefits (pillar 2b).
The term pillar 2b is sometimes used more generally to denote non-compulsory contributions to occupational pension funds and the second pillar as a whole.
Voluntary contributions to pension funds are also allowed after a salary increase. In this case, you are eligible to make voluntary payments to close the pension gap between your past income and your present income. These contributions and the resulting benefits may also be referred to as pillar 2b assets, but this usage is less common.
In some cases, the term pillar 2b is also used in reference to voluntary pension plans which are available to self-employed individuals.
See also: Pillar 2a
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