Pension fund payable

System

Swiss SME Chart of Accounts

Type

Liabilities

Class

2 — Liabilities and equity

Parent

220 — Other short-term liabilities

Labels (multilingual)

EN: Pension fund payable

FR: Institution de prevoyance (LPP)

DE: Geschuldete BVG

IT: Istituto previdenza LPP

Postable

Yes

Lettrable

No

VAT

No