New directions in the occupational pension scheme - waiving of wage payments within the framework of employer's pension liability insurance

被引:0
|
作者
Wolfertz, W [1 ]
机构
[1] Ind Pens Verein EV, Dusseldorf, Germany
来源
STAHL UND EISEN | 2000年 / 120卷 / 05期
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D O I
暂无
中图分类号
TF [冶金工业];
学科分类号
0806 ;
摘要
The principle of old age provision in Germany is supported by three pillars, namely, the social security pension insurance, the occupational pension scheme and private old age provision. Within the framework of a levying scheme, the old age pensions are paid from the contributions of employers and employees. Due to deteriorating boundary conditions during the last few years, the social security pension scheme is at risk. Whereas the level of old age pensions is likely to go down, there is the danger of unproportionately rising contributions to the social security system. Accordingly, the importance of company old age pension schemes has grown. In the fields of wage conversion and contribution-oriented grant of benefits, the legislator has recently provided various clarifications. This has brought about a number of labour law regulations that are extremely helpful and useful in industrial practice. These will be explained in this article by way of examples.
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页码:93 / 95
页数:3
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