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Die betriebliche Altersversorgung durch Entgeltumwandlung: Regulierung, Verbreitung und verteilungspolitische Aspekte

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  • Florian Blank
Abstract
Employees have a right to use occupational pension schemes through earnings conversion. This is one means to compensate the declining level of benefits of the statutory pension insurance. The article presents the regulation of these schemes, discusses problems of the interplay of public subsidies and the system of social insurance, summarizes empirical studies dealing with the use of these schemes and provides an overview of collective agreements. It is argued that the heterogeneous spread of schemes and different conditions of use as well as the consequences for the system of social insurance point to need for reform. Reform is needed especially since the Grand coalition aims at strengthening occupational pensions. Die betriebliche Altersversorgung durch Umwandlung von Bruttoentgelt stellt eine Möglichkeit dar, individuell die durch das sinkende Leistungsniveau der Gesetzlichen Rentenversicherung entstehende Versorgungslücke zu schließen. Der Beitrag stellt die einschlägigen Regelungen der betrieblichen Altersversorgung durch Entgeltumwandlung vor, zeigt Probleme des Zusammenspiels der Förderung der Entgeltumwandlung mit der öffentlichen Sozialversicherung auf, fasst aktuelle Forschungsergebnisse zur Verbreitung zusammen und gibt einen Überblick über tarifvertragliche Regelungen. Insbesondere die uneinheitliche Verbreitung und unterschiedliche Nutzungsbedingungen sowie die Rückkoppelung dieser Form der Altersvorsorge mit dem Sozialversicherungssystem deuten auf Reformbedarf hin. Reformen sind umso wichtiger, weil sich die Große Koalition vorgenommen hat, die betriebliche Altersversorgung zu stärken.

Suggested Citation

  • Florian Blank, 2014. "Die betriebliche Altersversorgung durch Entgeltumwandlung: Regulierung, Verbreitung und verteilungspolitische Aspekte," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(3), pages 129-142.
    • Handle: RePEc:diw:diwvjh:83-3-8
    DOI: 10.3790/vjh.83.3.129
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    References listed on IDEAS

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    1. Fehmel, Thilo, 2013. "Tarifsozialpolitik und Insider-Solidarität," WSI-Mitteilungen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 66(6), pages 405-411.
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    Cited by:

    1. Buslei, Hermann & Geyer, Johannes & Haan, Peter, 2020. "Der Einfluss von steuer- und sozialrechtlichen Regelungen auf individuelle Erträge aus der gesetzlichen und betrieblichen Altersversorgung: Modellrechnungen für typisierte Erwerbsverläufe," Working Paper Forschungsförderung 197, Hans-Böckler-Stiftung, Düsseldorf.

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      Keywords

      Occupational pension schemes; collective agreements; pension policies; multi-pillar-model;
      All these keywords.

      JEL classification:

      • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
      • J52 - Labor and Demographic Economics - - Labor-Management Relations, Trade Unions, and Collective Bargaining - - - Dispute Resolution: Strikes, Arbitration, and Mediation
      • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions

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