The existing pension system, particularly the AHV (Alters- und Hinterlassenenversicherung), imposes specific obligations on retirees who wish to work beyond the normal retirement age. This includes complexities in calculating contributions, granting allowances, and managing multiple pillars of the pension system. These complexities present obstacles for retirees who wish to make use of their expertise without the necessity of an official job contract.

In the first gathering, the group discussed the actual problems and difficulties within the project. It was evaluated what was already known and in which areas the individual mem-bers should acquire a general understanding before diving into the work. In a further meet-ing with the supervisor, a general structure for the work was created. Firstly, all relevant topics within this project need to be researched and displaced concisely. Different criteria must be set in the form of a value analysis matrix in order to have a basis for an evaluation of the possible solutions at the end.

This project work has illuminated the complex legal and regulatory challenges surrounding the commission of specialized retirees for short-term jobs in Switzerland. The paper focused on the circumvention of social security contributions due to the special status of “AHV recipients”. Moreover, the work dealt with the difficulties that arise when one does not want to enter labour contracts. Additional problems that arise when trying to focus the process of recruiting and working with retirees on simplicity have also been covered. The researchers would recommend further investigating the rights and obligations of retir-ees and employers, underlining the difficulty in finding a compromise between legal struc-tures for fair employment practices and the flexibility demanded by the parties. Striking a balance between ensuring fair and transparent employment practices and the client's desired requirements in relation to the commission of specialist retirees is proving to be a critical and challenging endeavour in the Swiss employment landscape.