SECTION 1.
Scope
| (1) The law applies to enterprises that have : |
| a) |
at least two people in the enterprise that both have a working hours and wages that make up 75 percent or more of full position, |
| b) |
at least one working holder with no ownership interest in the enterprise that has a working time and salary in the enterprise that constitutes 75 percent or more of full position, or |
| c) |
people in the enterprise that each have a working time and salary that make up 20 percent or more of full position, and as to together perform work corresponding to at least two years of work. |
| (2) As an enterprise, stock company is considered, general company, responsible company, single-person enterprises and any other court subject that has workholder in its service. |
| (3) The law does not apply to enterprises that have pension arrangement in accordance with law or tariff agreement for state or municipal employees. |
| (4) The king can at regulation give closer rules to the padding and the containment of the provisions of the Act here. The king can also be at regulation or individual ordinance make exceptions from the law for some or specific groups of enterprises or Workers. |
Part Article SECTION 2.
Pliked to have service arrangement arrangement
| (1) The conduct as indicated in Section 1 first clause shall have pension arrangements following the venture pension law, the acquisition law or service law that secures workers in the enterprise retirement in accordance with the requirements of the law here. |
| (2) The pension arrangement shall be established within six months after the terms of Section 1 first clause have been met. |
| (3) If the enterprise has parallel pension schemes, each of the moderations shall meet the requirements of the law here. If the enterprise has combined arrangement, the pension arrangement with performance-based retirement will meet the requirements of the law here. |
| (4) The SEC can decide on individual ordinance of an enterprise resettlement of the law here, and whether the enterprise has pension arrangement that meets the requirements of the law here. |
| 0 |
Modified by laws 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603), 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444). |
Part Article SECTION 3.
Rights of Workers
| (1) Working holder in enterprise with duty to establish service management arrangement after Section 2 has claimed that the service envision arrangement is established in accordance with the law here. This does not apply to the working holder that can be held outside of the enterprise pension arrangement by the rules of the venture pension law, the entry-in-law, or the service law. |
| (2) If the enterprise is neglecting the duty of creating service arrangement, employment holder has indicated in the first clause requirements in accordance with the minimum requirements of the law, the rain from the time of duty to create service arrangement instepped, shall be paid to retirement plan for the labour staffs. |
| 0 |
Modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444). |
Part Article SECTION 4.
Minimum minimum pension arrangement with the entry-level of entry or service
| (1) Creates an enterprise a pension arrangement with the entry-fire mission shall venture after the entry-point plan each year pay deposits to retirement pension for its members. The deposit should at least constitute 2 percent of the salary between 1 and 12 G as the individual member receives from the enterprise during the deficit year, jf. The shootout Act Section 5-5. The king can determine closer rules about the calculation of deposits. |
| (2) Creating an enterprise a retirement plan after the service law, the enterprise should be after the pension plan each year pay deposits to retirement pension for its members. Annual deposits should at least comprise 2 percent of wages between 1 and 12 G as the individual member receives from the enterprise during the premiums of the prize year, jf. The service enact Act Section 4-3. The king can give regulation on the calculation of annual deposits. |
| (3) The rule of the pension scheme shall be determined that for members who are being disabled, shall be the deficit in accordance with the disability of the disability if the disability rate is 20 percent or more. The degree of birth is determined by the rules of the service law Section 8-4. The deficit is running as long as the unbirth rate is 20 percent or more, but no longer than until the member turns 67 years. Overall, overall earnings of the right to retirement age on the basis of work income and earnings exemption shall not at any point exceed earnings responding to 100 percent of full position. The company is supposed to cover the prize costs of entry-to-deposit exemptions by disability as well as deposits after the first clause. |
| (4) The costs on the management of the pension arrangement shall be covered by the enterprise as well as the deposit after the first and other clause. The cost of change of investment portfolio after the entry-gun law Section 3-3 first clauses shall be covered by the account holder. |
| (5) The Paragrafen here applies to the equivalent of pension arrangements with one-time paid retirement age after the venture pension law. |
| (6) The king can give regulation to the padding and the containment of the provisions of the paragrafen here. |
| 0 |
Modified by laws 17 des 2010 # 83 (ikr. 1 jan 2011), 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444), 22 May 2015 # 31 (ikr. 1 jan 2016 ifg. Research. 15 des 2015 # 1480). |
Part Article SECTION 5.
Minimum minimum pension arrangement with performance-based enterprise pension
| (1) Creates an enterprise pension arrangement with performance-based enterprise pension plan, the pension plan shall be designed so that the least will provide retirement age in accordance with the minimum requirements following by other or third clauses. The Section 4 third clause applies to the equivalent of premiums during disability, but still so that it can be used the same minimum minimum pension requirements as for disability pension plan. |
| (2) Has the pension plan a pay-off time of 10 years from the earnings age should a clear deliberating share of the labor-level safeties as at least the age of retirement from a retirement plan that meets the minimum requirements of Section 4. |
| (3) Has the pension plan an outpayment time that is longer than 10 years from earnings to the merits of this emphasis on the decision of whether a clear deliberating share of the work-makers is a retirement age that at least corresponds to retirement from a pension arrangement with entry-level acquisition that meets the minimum requirements in Section 4. |
| (4) If an enterprise utilites the adage of the Company's Section 3-9 other clause to keep workers with less than 10 years left to earnings of the pension scheme, the enterprise for these workers shall establish a retirement plan with entry-level action that meets the requirements in Section 4. |
| (5) The king may at regulation determine closer rules to padding and containment of the provisions of the paragrafen here, herding rules on which predictions should be added due to the calculation of the retirement pension system in a retirement plan with entry-in compliance with the minimum requirements of Section 4. |
| 0 |
Modified by laws 17 des 2010 # 83 (ikr. 1 jan 2011), 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444). |
Part Article SECTION 6.
Procurement
The company retains the management of the Company's pension arrangement even if the venture leaves to the stakeholders or other association to strike agreement with a pension device on its behalf. The individual enterprise is also responsible for the pension device for the payment of supplements to the pension scheme.
Part Article SECTION 7.
Annual Accounting or Business Affairs Information
Fiscal-level enterprises should in note to the annual accounting of the enterprise have the obligation to have pension arrangement, and whether the arrangement in that case is consistent with the requirements of the law here. Presak that is not fiscal equality shall provide the corresponding information in the nutritional task.
Part Article SECTION 8.
Enlay and foreclosure
The SEC can impose enterprises that do not have pension arrangement in accordance with the law here, to correct the relationship within a set deadline. If an injunction of the government is not resettled by the deadline, the SEC may decide that the enterprise should pay a running multilayer to the relationship is fixed. The order of mulkt is the force basis for the outlay.
| 0 |
Modified by law 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603). |
Part Article SECTION 9.
Iforce treit and transition rules
| (1) The law applies from 1. January 2006. |
| (2) The conduct as by the law of the law to have pension arrangement after Section 2 first clause shall have established pension arrangement for its Workers in accordance with the requirements of the law here, or have implemented necessary changes to existing pension arrangement if the arrangement does not provide age pension in accordance with the requirements of the law here, within the expiration of 2006. |
| (3) The pension arrangement, or the changes in it, shall in all case apply with effect from 1. July 2006 or earlier, nonetheless so that the deficit exemption or prize exemption of disability should be established recently with effect from 1. January 2007. |
| (4) Precasak not remade of other clause, which is given duty to have pension arrangement according to Section 2 first clauses in the course of 2006, shall establish pension arrangement according to the due date indicated in Section 2 other clauses. If this deadline runs out in 2006, the deadline should still be shifted to the expiration of 2006. |
Part Article SECTION 10.
Changes in other laws
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Part Article
