Rebate for educational tasks
Current OASI (old age and survivors' insurance) legislation stipulates that bonus points for educational activities can be taken into account when calculating benefits. These bonus points are not given in the form of cash payments, but in the form of "fictitious" revenue that is only taken into account at the time when the benefits are calculated. The result is that persons with dependents under the age of 16 can potentially receive higher benefits.
The determining criterion in terms of eligibility for these educational activity bonus points is parental authority. If parental authority is only exercised by one parent, this parent would automatically benefit from all of the bonus points awarded for educational activities. If parental authority is jointly exercised by both parents, the allocation of bonus points for educational activities will depend on whether the parents are married, divorced, or unmarried living together, as well as the extent to which they exercise parental authority at the residence of the children for whom they have joint parental authority (see ch. 1 to 5).
Source: https://www.ahv-iv.ch/fr/Nouvelles-Infos/post/betreuungs-und-erziehungsgutschriften