Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes - Legal and Economic Aspects

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes - Legal and Economic Aspects

Popis výsledku v původním jazyce

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&apos; 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.

Název v anglickém jazyce

Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes - Legal and Economic Aspects

Popis výsledku anglicky

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&apos; 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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2025

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

WSEAS Transactions on Business and Economics

ISSN

1109-9526

e-ISSN

2224-2899

Svazek periodika

22

Číslo periodika v rámci svazku

3 September

Stát vydavatele periodika

GR - Řecká republika

Počet stran výsledku

15

Strana od-do

1978-1992

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-105019236113