Company pension schemes in practice

New and up-to-date

• The "15%" mandatory employer contribution to deferred compensation and the first court decisions on this.
• Insolvency protection obligation for pension fund commitments and employer contribution obligation.
• Legislation and case law on insurance contract solutions and claim limitations for direct insurance and pension funds.
• Changed information obligations.

Fundamentals of company pension schemes under labor law

• Concept and nature of company pension schemes, differentiation from other company social benefits, pension commitments.
• Direct and indirect implementation channels, direct insurance, pension funds, pension funds, provident funds, composite pension schemes.
• Overview of the Occupational Pensions Act: vesting, severance pay, portability, insolvency protection, pension increases.
• The liability-free defined contribution plan, the collective bargaining partner model. 

Special features of deferred compensation

• Definition of deferred compensation, legal entitlement to deferred compensation, rights and freedoms of the employer, special features of deferred compensation.
• Automatic deferred compensation (option model).
• The mandatory 15% employer contribution to deferred compensation with detailed examples. 

Tax treatment and social security regulations

• System of social security contributions, impact on deferred compensation, problem of subsequent contributions for high earners.
• The tax-free gross deposit with new subsidy limits, multiplication.
• The subsidy for low-income earners, the improved Riester subsidy.
• Lump-sum taxation.
• Pension provisions and contributions to provident funds.
• Interaction of several pension commitments and of deferred compensation and employer benefits.
• Subsequent taxation, taxation of the income share.

The liability of the employer

• Principles of liability, sources of risk, replenishment risks, liability in the case of deferred compensation, comprehensive commitment, limits of advice and information.

Information for employees

• Duty to inform, pension aspect and tax-saving aspect, content of advisory protocols, typical and homemade advisory traps, division of labor with insurers and external consultants, information on documentation.

Personnel practice - with current case studies

• The new information obligations, notifications and certificates, retention obligations, continuation during parental leave, employees leaving the company and vesting, changes to the insurance contract solution, pension equalization, portability, right to transfer, transfer agreement, benefit case and payment of benefits, payment of taxes and social security contributions, pension notification, purchasing power equalization.