1e plans are part of the extra-mandatory occupational benefit scheme (2nd pillar). Employees can decide for themselves how their savings are invested in a 1e plan. They can choose from up to ten investment strategies specified by the employer. There is no redistribution from active insured persons to pensioners in a 1e plan. The pension capital is paid out as a lump-sum payment / in capital form in the event of vested benefits or upon retirement.