27. Employee pension plan
| In millions of CHF | Shortfall/surplus funding | Economic share of the organisation | Change compared with previous year/affecting income in FY | Accrued amounts | Pension benefit expenses within personnel expenses | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 31.12.2025 | 31.12.2025 | 31.12.2024 | 2025 | 2024 | ||||||||||
| Pension plans with overfunding | 15.6 | – | – | – | 14.5 | 14.5 | 13.6 | |||||||
Swissgrid is affiliated to the PKE Energy Pension Fund (PKE) collective pension fund. Therefore, an economic benefit or economic obligation cannot be determined on the basis of the individual affiliation contract. The coverage ratio of the collective plan was 120.9% as at 31 December 2025 (previous year: 120.7%). The actuarial calculations are based on a technical interest rate of 2.0% (previous year: 2.0%) and on the technical basis of the Occupational Pensions Act (OPA) 2020 (previous year: OPA 2020).