Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes - Legal and Economic Aspects
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F25%3A43927419" target="_blank" >RIV/62156489:43110/25:43927419 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.37394/23207.2025.22.158" target="_blank" >https://doi.org/10.37394/23207.2025.22.158</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.37394/23207.2025.22.158" target="_blank" >10.37394/23207.2025.22.158</a>
Alternative languages
Result language
angličtina
Original language name
Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes - Legal and Economic Aspects
Original language description
This article analyses the effects of the German Occupational Pension Strengthening Act on interest in occupational pension schemes before and after its introduction. Based on qualitative expert interviews with 20 executives from various industries and companies of different sizes, the analysis was conducted using MAXQDA and statistical methods. Since the law was passed, employers' commitment to occupational pension schemes has increased, as has general interest - but not primarily because of the mandatory employer contribution. The type of implementation depends heavily on the size of the company, as does the attitude toward mandatory occupational pension schemes. The article provides recommendations for strengthening occupational pension schemes and offers food for thought for employers, trade unions, and the political debate on mandatory regulations.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
WSEAS Transactions on Business and Economics
ISSN
1109-9526
e-ISSN
2224-2899
Volume of the periodical
22
Issue of the periodical within the volume
3 September
Country of publishing house
GR - GREECE
Number of pages
15
Pages from-to
1978-1992
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-105019236113