The revenue from the CO2 levy paid by the economy is redistributed to all employers in proportion to the settled AHV payroll of their employees.
The AHV compensation funds distribute the funds on the FOEN's behalf by offsetting or paying out the respective amount.
Since 2018, the redistribution generally takes place in September, thus three months later than in previous years. This shift is attributable to the fact that, as of 1 January 2018, the unused funds from the building programme will be redistributed to the population and companies. Because the amount of these additional funds is not known until the middle of the year, the redistribution has been postponed for three months.