Company pension scheme for payroll accountants - structure

Employment and insurance law for occupational pension schemes

• Compact overview of liability and risks for the employer.
• Presentation of the legal entitlements of employees to a company pension scheme.
• Portability requirements and options.
• Clear presentation of the five implementation channels (DFW).
• Explanation of the terms defined contribution plan, defined contribution plan with minimum benefit and defined contribution plan; also: defined benefit plan.
• Which DFW are subject to the PSV obligation; supplementary: adjustment review obligation.

The Occupational Pensions Strengthening Act

• Basics of pension equalization.
• Amendment of existing commitments.
• Significance of the BRSG in terms of content.
• Presentation of the legal basis for the mandatory employer contribution to the occupational pension scheme.
• Requirements for the mandatory subsidy.
• Implementation channels for the mandatory subsidy.
• Correct calculation of the mandatory allowance.

Compact overview of tax and social security law in the savings phase

• Correct tax handling of contributions to the various implementation channels.
• Correct application and order of precedence of sections 3, no. 63 and 40b EStG also in the case of mixed financing.
• Explanation of the multiplication rules under tax law.
• Compact overview of low-income support.
• Clear presentation of the five DFW in social insurance law.
• Presentation of the order of priority under social security law, also in the case of mixed financing.

Tax and social security law in the benefit phase of the occupational pension scheme

• Special tax law features:
  Clear presentation of the special tax law features of the five DFWs in the benefit phase, taking into account the correct accounting of pension payments as a lifelong pension, as a lump-sum payment and as a surviving dependants' pension.
• Social security regulations:
  Clear presentation of the social security regulations of the five DFWs in the benefit phase, taking into account the correct application of the paying agent notification procedure.