Tilläggspension finland
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Tilläggspensionsskydd
Gruppensionsskydd som arbetsgivare ordnar utgörs i praktiken av fritt formade tilläggspensionsförsäkringar. Vanligtvis gäller fritt formade gruppensionsförsäkringar endast ålderspension, men också invalid- och familjepensionsskydd kan anslutas till dem.
I fritt formade gruppensionsförsäkringar ingår i allmänhet fribrevsrätt, dvs. rätt till den intjänade tilläggspensionen också när anställningen upphör. Fribrevsrätten kan bindas till anställningens längd. Den kan också vara partiell, 50 procent av den intjänade tilläggspensionen. Fribrevsrätt behöver dock inte finnas. Då går arbetstagaren miste om sin tilläggspensionsförmån när han eller hon byter arbetsplats eller blir uppsagd.
Tillhandahållarna av gruppensionsförsäkringar och tillsynen
En frivillig gruppensionsförsäkring kan ordnas i en pensionskassa, pensionsstiftelse eller ett livförsäkringsbolag. En frivillig gruppension kan också grunda sig på företagets egen pensionsstadga. Då är det dock inte fråga om en försäkring utan en reservering i bokföringen (direkt tilläggspensionsarrangemang), genom vilken arbetsgivaren förbinder sig att betala pension till en bestämd persongrupp.
Finansinspektionen öv
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Supplementary Pensions
In practice, the group pensions arranged by private employers for their employees are free-form occupational pensions. As a rule, free-form group pension insurance includes only old-age pension, but disability and survivors’ pensions may also be incorporated in the pension provision.
As a rule, free-form group pension insurance policies include vested rights, that is, the right to the accrued occupational pension even after the employment contract has ended. The entitlement to a vested pension may be dependent on, for instance, the length of the employment contract. It may also be partial, for example, 50 per cent of the accrued occupational pension. If there is no right to a vested pension, the employee loses their occupational pension benefit when they change employer or are fired.
Administration and supervision of group pensions
Group pension insurance may be arranged with an industry-wide or a company pension fund or a life insurance company. Voluntary group pension insurance may also be based on the company’s own pension regulation. In that case, it is not an insurance policy but a book reserve, where the employer is committed to paying pensions t
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In Finland, earnings-related pensions are financed mainly with insurance contributions paid by employers, employees and the self-employed.
Contribution rates for earnings-related pensions in
| Insured persons/pension act | Contribution accrual % of cross wages | Employees/Self-employed persons’ contribution share %, beneath 53; 63 and above | Employees/Self-employed persons’ contribution share %, years |
|---|---|---|---|
| Private sector wage earners / Employees Pensions Act (TyEL) | |||
| Seafarers/Seafarer’s Pensions Act (MEL) | |||
| Keva’s member organisations/Public Sector Pensions Act (JuEL) | |||
| State/Public Sector Pensions Act (JuEL) | |||
| Evangelical-Lutheran Church/Public Sector Pensions Act | |||
| The self-employed/The Self-employed Persons’ Pensions Act (YEL) | |||
| Farmers and grant recipients/Farmers’ Pensions Act (MYEL) | / |
Contribution rates for earnings-related pensions in
| Insured persons/pension act | Contribution accrual % of cross wages | Employees/Self-employed persons’ contribution share %, beneath 53; 63 and above | Employees/Self-employed persons’ contribution share %, years |
|---|---|---|---|
| Private sector wage earners / Employees
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