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Law On Contribution To Employment (Defined Contribution Act)

Original Language Title: Lov om innskuddspensjon i arbeidsforhold (innskuddspensjonsloven)

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Law on the shootout in the working conditions (the acquisition of the shooting law).

Date LAW-2000-11-24-81
Ministry of Treasury
Last modified LOL-2015 -05-22-31 from 01.01.2016
Published In 2000 booklet 26
Istrontrecation 01.01.2001
Changing
Announcement
Card title The entry-level entry bill-the pendull.

Capital overview :

Chapter 1. Virgo area. Definitions

SECTION 1-1. Scope
(1) The law applies to the entry point of entry and enterprise that has or creates such pension arrangement.
(2) The law also applies to Svalbard, jf. law of 17. July 1925 # 11 about Svalbard Section 2 other joints.
0 Modified by laws 21 des 2005 # 124 (ikr. 1 jan 2006), 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652).
SECTION 1-2. Definitions

In the law means :

a. Children : the member of the child, herunder stepchildren and foster children.
b. The parliament's base amounts (G) : it at any time the current foundation amount in the census.
c. Presak : stock company, general stock company, responsible company, single-person enterprises and any other court subject that has workholder in its service.
d. Forestition : pension arrangement in working conditions undergranted law by 24 March 2000 # 16 about venture pension or regulation of 28. June 1968 # 3 1 about private service envision arrangements.
e. Freiances : person who performs work or missions outside of service for salary or other allowance, without being self-employed.
f. The free policy register : register mentioned in law by 24 March 2000 # 16 about venture pension Section 4-14
g. The entry plan : the part of the regulations that determine the deposits to be taken to ensure the members age pension.
h. Institution : institution and branch of institution as being retaken by Section 2-2.
in. Concert : Concerns as mentioned in the Emergency Law Section 1-3 and the Public Stock Act Section 1-3, nonetheless so that the morcorporation must not be a stock company or general stock company.
j. Payroll : Taxable wage income, estimated personal income and allowance to participant for work efforts in participant resemced company.
k. Members : the employer and the Workers who meet the admissions of the rules of the pension scheme. As a member, the employment holder also counts as he was in the service of the company, and as it is paid deposits for according to insurance of the deposit exemption at imprehet.
l. Retirement capital : deposits made in accordance with the acquisition plan with the addition of added yield, as well as attributed deposits according to insurance of the deposit exemption at imprehness. Pensionity in life insurance companies or pension fund includes in case of also share of additional savanties.
m. Pensional evidence : contract between the institution and member who has stepped out of an entry-level arrangement that indicates the member's right to upearned pension capital according to the regulations.
n. Pension Regulation : pension arrangement created in accordance with the rules of the law here.
o. The regulations : all rules and terms of the pension scheme and the rights of the member set out in agreement between the enterprise and an institution as well as its entry-level plan.
p. Sambos : person as the member
1. have joint housing and joint children with, or
2. live together in marriage-or partnership-like conditions when it is well-made that the relationship has passed uninterrupted for the past five years before the death, and there were no conditions that would prevent legal marriage or partnerships.
q. Performance plan : the part of the regulations that determines benefits to members who completely or partially lose the ververvability, or benefits to children and other relatments at the member's death.
0 Modified by laws 5 sep 2003 # 91 (ikr. 1 March 2004 ifg. res. 5 sep 2003 # 1118), 10 June 2005 # 45 (ikr. 7 oct 2005 ifg res. 7 oct 2005 # 1115), 16 June 2006 # 31, 14 March 2008 No. 1 6 17 des 2010 # 83 (ikr. 1 jan 2011). Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
1 The recipe has been repealifted.
SECTION 1-3. Prescription

The king can determine closer rules to padding and review of the provisions of the Act here.

Chapter 2. Creation of pension arrangement

I. Pension Regulation with the entry-fire mission
0 The headline added by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).
SECTION 2-1. pension arrangement for retirement pension
(1) An enterprise can create pension arrangement in accordance with the rules of the law here to ensure the employment of employment in the enterprise retirement in addition to the benefits that at any time be paid in accordance with the law of Medicaid.
(2) The Court of Social Security pension shall be secured by annual deposits in accordance with the acquisition plan determined in the rules of regulations. The member's pension capital shall be managed collectively unless it is established an arrangement with distinctive retirement account for each of its members. The Institution of the Institution is the management of the rules in Chapter 3.
(3) Pensionity can only be disposed of and uses as stipulated in the law here.
0 Modified by law 10 June 2005 # 45 (ikr. 7 oct 2005 ifg res. 7 oct 2005 # 1115)
SECTION 2-2. The institution of the

Pension arrangement by law here can be created by agreement with

a. institution that has the permission of Norwegian authorities to run business here in the realm as bank, life insurance companies, pension fund, entry-stage enterprise or management company for securities fund,
b. credit institution, life insurance companies, pension enterprises or management company for securities fund that is home-hearing in a different state within the EES area and that has access to drive equivalent business as mentioned in the letter a here in the realm.
0 Modified by laws 10 June 2005 # 44 (ikr. 1 July 2006 ifg res. 30 June 2006 # 776), 10 des 2004 # 77 (ikr. 1 July 2008 ifg res. 20 June 2008 No. 633), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 2-3. Minimum requirements of the pension scheme
(1) An enterprise can create pension arrangement in accordance with the law here if the enterprise has :
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) An enterprise that is not retaken by the first clause can create pension arrangement for self-employed, for personal participant in the participant likable company or for employee owner of the stock company or general stock company. Corresponding applies to freelancer. Annual deposits to arrangement as mentioned in the first and second period may not exceed 4 percent of the person's overall estimated personal income from nutritional, allowance to participant for work efforts in participant likable company or salary between 1 and 12 G. If an enterprise as mentioned in the first period creates pension arrangement, the provisions of Chapter 4 are about membership for Workers and in Chapter 5 about deposits for workers equivalent as far as they fit.
(3) If the enterprise at the expiration of a calendar year does not meet the terms of the first clause, and the enterprise also did not during a calendar year again meet the terms, the pension arrangement shall cease and deviate from the rules of chapter 13 or relaunled by the rules of other clause. Pension arrangement after other clause should cease and deviate by the rules of Chapter 13, if it for a period of six months does not meet the terms of other clause.
0 Modified by laws 21 des 2005 # 124 (ikr. 1 jan 2006), 16 June 2006 # 31, 16 March 2007 # 11 (ikr. 16 March 2007 ifg res. 16 March 2007 # 272, with retroactive force for freelancers for the harvest year 2006), 14 March 2008 No. 6, 19 June 2009 # 48 (ikr. 1 July 2009 ifg res. 19 June 2009 # 693).
SECTION 2-4. Inbirth benefits. Yens to Afterlatte
(1) The venture that has the retirement pension arrangement after Section 2-1, may after the service laws draw special insurance that can give unbirth pension to members who completely or partially lose their income skills. The company can further advance after the venture pension law draw special insurance that can provide benefits to children and other relatters of members who die.
(2) The company of the company shall draw insurance as at inductory grant to the actual degree of disability in accordance with the actual degree of disability, equivalent of the grant exemption after the service enact Section 2-1 other clause. The Insurance shall include all members who have not filled 67 years, and it shall provide the grant exemption in accordance with the actual degree of disability until the member has filled 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.
(3) First and other clauses apply to the equivalent of enterprise and freelancers who are retaken by Section 2-3 other clauses. Insurance providing the deposit exemption in the retirement pension arrangement after Section 2-3 other clauses, still cannot give the right to deposits that exceed the deposit limit in Section 2-3 other clauses.
0 Modified by laws 14 March 2008 No. 6. 17 des 2010 # 83 (ikr. 1 jan 2011), 22 May 2015 # 31 (ikr. 1 jan 2016 ifg. Research. 15 des 2015 # 1480).
SECTION 2-5. Reguregulations of the Rules
(1) The Regularly shall determine the rules of membership, the member rights of the pension scheme, the acquisition plan and the administration of the pension benefits of the pension.
(2) In the regulations, it shall be determined whether the pension template related to pension-proof in the payment period shall :
a. stewards in savings agreement with institution as mentioned in Section 2-2, or
b. is converted to pension insurance based on predictions of mortality in life insurance companies or in pension case that meets the requirements in law on venture pension Section 2-2 other clauses.
(3) The enterprise has drawn special insurance for unbirth benefits and benefits to the afterbirth of Section 2-4, the rule of regulations shall contain the performance plan.
(4) The Regulations of the pension arrangement shall in its entirety be in accordance with the provisions of the Act here with its regulations.
0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 2-6. Governance Group
(1) The charge that has pension arrangement involving 15 or more members or has pension arrangement with collective investment should create a management group for the pension arrangement of at least three people. At least one of the persons is to be chosen by and among the members.
(2) The management team shall be pronouncing in cases concerning the management and the practice of the pension arrangement. The rule of the rule shall be processed by the management team before it passes or changes.
0 Modified by law 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653).
SECTION 2-7. Information to the working staffs
(1) The company of the company shall provide the working makers a written overview of the policy work of the pension scheme. It shall be placed emphasis on giving the working-makers a good image of the member's rights, the pension deposits and what age pension these can be expected to give. Corresponding applies to information about insurance that will provide unbirth benefits or benefits to the afterlatte.
(2) The company of the company shall provide the work-makers written enlightenment on changes of significance. Claims for confessions in or in co-compliance of the law here is not an obstacle to the use of electronic communications. Information that has meaning for employee pension rights can still be given only by the use of electronic communications if the individual working holder has given expressly consent to this.
(3) The king can determine rules about what information is to be provided from institution or enterprise in association with the arrangement.
0 Modified by law 21 des 2001 # 117 (ikr. 1 jan 2002 ifg. res. 21 des 2001 # 1475).
SECTION 2-8. Liking conditions
(1) It shall recite the Regulations of the pension scheme, the acquisition of exchange receipts and messages to the league authorities that the documents apply to pension arrangement by the law here.
(2) Income receipt and messages to the ligators shall contain specified information on the payments enterprise has made, herunder the addition of the grant fund.
(3) Is the year's deposits paid by the transfer from the deposit fund, this shall be specified in particular. Corresponding applies to the return to the enterprise of funds in the deficit fund.
(4) The Institution and enterprise are responsible for the information that mentioned in the paragrafen here are correct. The same is true of institution that manage the acquisition fund.
0 Endres by law 27 May 2016 # 14 (ikr. 1 jan 2017 ifg. res. 27 May 2016 # 531).
SECTION 2-9. Access
(1) The SEC leads supervision of pension arrangements by the law here.
(2) Finds the SEC that a pension arrangement is or is managed in violation of law or regulation, the SEC may impose the institution and the enterprise to correct the relationship within a set deadline. Law of the venture pension Section 2-7 fourth and fifth joints apply accordingly.
0 Modified by law 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603).
II. Parallel pension arrangements
0 The headline added by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).
SECTION 2-10. Adtime to have parallel pension arrangements
(1) An enterprise with pension arrangement by the law here can simultaneously have performance-based or one-time paid enterprises and pension arrangement following the service law (parallel pension arrangements).
(2) For enterprises that have parallel pension arrangements by the first clause, the following :
a) no working holder can at the same time be a member of more than one of the moderations,
b) The rules of the wording should be designed so that the retirement age of the pension system stands in a reasonable relationship with each other and so that unreasonable difference processing groups of workers are avoided,
c) the right to benefits of disability and to post-latte should be designed in the same way in the pension orders.
(3) The provisions of other clauses apply to the equivalent of the rule of regulations for one or more of the pension deductions.
0 Added by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 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).
SECTION 2-11. Workers ' selection of the
(1) When an enterprise creates parallel arrangements, each working holder shall have the right to choose which pension arrangement should be a member of ; it can still be determined in the regulations that labor organizations have members employed in The enterprise can choose the arrangement of its members. It shall be determined in the regulations which arrangement work holder that does not make any selection after the first period should be a member of.
(2) The provisions of the first clause shall apply to the equivalent of the work holder employed in the enterprise.
(3) A working holder cannot be chosen to be a member of a pension arrangement if the rules of membership applicable to the arrangement are to the obstacle of the employee of the employee of the employee.
0 Added by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).
SECTION 2-12. Membership of membership
(1) The Regulations shall contain regulations on which cases a working holder can move their membership to one of the other pension orders.
(2) A work holder shall in all case have the right to move membership by significantly changing the entry-or performance plan or by the rule of regulations, if the change is of significance for future rights in the arrangement.
(3) By movement of membership, the provisions apply to the termination of membership accordingly. The limit of 12 months in Section 6-1 other clause applies to overall membership in the two moderations.
0 Added by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
LII. Combined pension arrangements
0 The headline added by law 7 June 2002 # 17 (ikr. 1 des 2003 ifg Act 3 nov 2003 # 1293).
SECTION 2-13. Adtime to have combined pension arrangements

An enterprise that has arrangement with performance-based retirement pension law or service agreement by the service law, can supplement this with pension arrangement by law here in accordance with the provisions given in co-hold of The venture pension law Section 2-12 or the service enact Act Section 2-9.

0 Added by law 7 June 2002 # 17 (ikr. 1 des 2003 ifg Act 3 nov 2003 # 1293), modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).

Chapter 3. Age pension

SECTION 3-1. Prevalence of the pension of pension

The pension benefits associated with the pension scheme can be managed

a. as the collective arrangement in accordance with the rules of joint capital management that applies to the institution in which the arrangement has been established, by the rules of Section 3-2, or
b. as arrangement with collective investment choices by the rules of Section 3-2 a.
c. as an arrangement with its own retirement pension account for each working holder and with investment choice for their own account for each member by the rules of Section 3-3.
0 Modified by law 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653).
SECTION 3-2. Almemorial Management of the pension of the pension
(1) Is it agreed that the pension arrangement is created as a collective arrangement in which the institution has the trustee in its entirety in accordance with the rules of capital management that applies to that institution in which the arrangement has been created.
(2) The king may determine a highest yield percentage for how large part of the achieved return of the pension capital for a year that after the rule-of-the-end pension capital. The king can also determine that a specific part of this year's return is to be accessory to the pension of the year. Return of which no additional pension funds shall be attributed to the grant fund.
Section 3-2a. Collective investment portfolio
(1) Is it determined in the regulations that the pension capital associated with the pension scheme shall be managed as collective investment portfolio, the enterprise shall make agreement with the institution of how the portfolio is to be paired and which access enterprise shall have to change the joint statement. Before the enterprise does this, the management team should be given the opportunity to comment on it.
(2) Return and loss at the management of the investment portfolio shall annually be assigned pension capital and uniformly between the members after the earned pension capital.
(3) It can in the regulations determined that the member's pension capital shall be managed in various or in the same investment portfolio. The divider is due to be done on the background of the member's age so that the pension capacity for members with few years left to the right to the withdrawal of retirement is being managed in a particularly reassuring manner.
0 Added by law 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653), modified by law 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 3-3. Investment selection for own pension account
(1) Is the created own retirement pension account for each working holder in the pension arrangement, it can in accordance with the provision of regulations also agreements that each pension account should be mapped out a separate investment portfolio. The account holder shall have access to change the investment portfolio.
(2) The draft of the investment portfolio shall each year be attributed to the pension account. The account holder bears the risk that the value of the investment portfolio is reduced, when otherwise is not determined in the regulations or by appointment of the institution.
(3) Pensionity related to own pension account can only be moved to other institution by the rules of Section 8-5.
SECTION 3-4. Requirements for investment portfolio
(1) An investment portfolio can consist of
a. shares in value paper fund,
b. shares in a special investment portfolio, and
c. cash and corresponding liquids.
(2) A special investment portfolio is complying by the institution in accordance with the capital management guidelines in life insurance companies and pension enterprises.
(3) By the change of an investment portfolio, the market value of the belongings shall be added due to the reckoning.
(4) EienParts in the individual investment portfolio shall be registered so that it at all times is clear which belongings are part of the portfolio.
(5) The Knesg institution returns the warranty to an investment portfolio, the institution shall require special allowance for coverage of the warranty risk.
0 Modified by laws 20 June 2003 # 43 (ikr. 13 aug 2003 ifg Research. 13 aug 2003 No. 1 1044), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 3-5. earned pension capital
(1) A member of an arrangement with the average management of the pension capital has at any time a pension capital equivalent to the sum of the deposits paid for the member, and a relationship-wise share of return-led pension arrangement in The membership period. If the arrangement has been created in life insurance companies or pension case refunds in case also share of additional agreements.
(2) A member of a retirement plan that trustee pension funds with investment choices has at any time earned a pension capital equal to the sum of the deposits paid for the member with additions and deductions for the member's return and loss. If the arrangement has been created in life insurance companies or pension case refunds in case also share of additional agreements.
(3) Changes in the entry plan do not affect the size of the earned pension capital at the time of the change.
0 Modified by laws 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653), 10 June 2005 # 45 (ikr. 7 oct 2005 ifg res. 7 oct 2005 # 1115), 17 des 2010 # 83 (ikr. 1 jan 2011).

Chapter 4. Membership

SECTION 4-1. Almemorial rules about membership
(1) Workers in the enterprise can be recorded in the pension arrangement.
(2) The pension arrangement can also include the employer and other person who must be considered the holder of the enterprise. The provisions of Section 4-2 apply accordingly. The SEC can give closer rules about what people are going to be retaken by this clause.
(3) People who are not pliable member of the census of membership that include earnings of pension rights may be a member of the pension arrangement by rules in regulation determined by the King.
0 Modified by law 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603).
SECTION 4-2. Who should be a member
(1) The pension arrangement shall include all Workers in the enterprise that have filled 20 years, unless otherwise determined in the law here or in regulations determined by the King. It can be determined lower age in the regulations. In the regulations, it can also be determined that workers who have turned 75 years are not to be appointed as a member.
(2) A working holder that is placed by the enterprise and that fills the terms of membership of the pension arrangement, taken as a member from the first working day of the enterprise.
(3) Working holder that has less than a five-part position in the enterprise shall not be a member of the pension arrangement unless otherwise determined in the regulations.
(4) Working holder that is seasonal worker and as during a calendar year has been performing work in the enterprise equivalent to less than one-fifth of the corresponding full-time position shall not be a member of the pension arrangement unless otherwise determined in the regulations. In the rules, it can be determined that a seasonal worker should only be appointed as a member if the work done in the past three years, for each year at least constitutes a fifth of full-time position.
0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 4-3. Workers with leave
(1) Working holder that has a leave of absence for a set time period and that is predicted to resume work in the enterprise after ended leave shall be a member of the pension arrangement in permission time.
(2) The provisions of the first clause may leave the absence of leave in accordance with agreement that it in the regulations is determined :
a. -Honest rules about the uptake of retirement while permission lasts, or
b. that the membership should cease from permission time.

The same applies to leave of absence in accordance with law if the employee is a member of a different pension arrangement in permission time.

(3) The rule of regulations can determine that Workers who are permitted by operating-level of the operating system will be members of the pension scheme.
0 Modified by law 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652).
SECTION 4-4. The roof of pension in combination with continued work

Workers who combine the withdrawal of pension from pension arrangement with full-or part-time position in the enterprise, retain their membership in pension arrangement and have demands for continued payment of deposits and prize for insurance of the deposit exemption at disability. Premie for the deficit is paid nonetheless only to crowded 67 years.

0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
Section 4-5. (Raised at law 17 des 2010 # 83 (ikr. 1 jan 2011).)

Chapter 5. The shooting plan

SECTION 5-1. Almemorial rules
(1) The shooting plan is determined by the enterprise in accordance with rules granted in or in the co-hold of the law here. The entry plan shall apply to all of the workers who are retaken by the pension scheme.
(2) The company of the company shall each year pay deposits for the members of the pension arrangement in accordance with what is determined in the entry-level plan. If the acquisition plan contains regulations on this, the deposits in a specific year may be set 25 percent higher or lower than that otherwise determined in the entry-level plan.
(3) It can in the acquisition plan is determined that its members should pay deposits to the pension scheme after Section 5-6.
(4) The entry plan can be changed by the rules of change of the rule of regulations.
0 Modified by laws 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 10 June 2005 # 45 (ikr. 7 oct 2005 ifg res. 7 oct 2005 # 1115)
SECTION 5-2. Preshelf-the concept of the
(1) The entry plan shall be determined so that the pension deposits do not constitute a greater share of wages for high-income than for low-income. It can still be determined that deposits as a share of wages for each member can be calculated on the basis of a percentage rate for salary up until 12 G and an additional deposits in percentage of wages for wages between 7.1 and 12 G.
(2) Is it in the Order Regulatory Regulations determined that the pension benefits of the pay-term start to be converted into pension insurance after Section 2-5 other clause b, shall it at the applicability of the provisions of the first clause be taken into consideration that mortality are unlike for women and men.
(3) Inshoot for member in part-time position shall constitute a relationship-wise part of the deposit if the member had full time position.
0 Modified by laws 13 des 2002 # 75 (ikr. 1 June 2003 ifg res. 13 des 2002 # 1499), 17 des 2010 # 83 (ikr. 1 jan 2011), 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
SECTION 5-3. Ingun size
(1) The firing of the members can be determined as
a. a specific amount per member regardless of salary,
b. a specific percentage of the member's salary,
c. a specific percentage of a salary basis calculated by rules determined in the regulations,
d. an amount for each member calculated on the basis of different percentage rates for the member's salary basis for salary up until 7.1 G and they share the salary that is located between 7.1 and 12 G.
(2) Is that in the Order Regulatory Regulatory of the pension benefits of the pension insurance start to pension insurance after Section 2-5 other clause b, it shall at the applicability of the rules in the first clause are determined a higher amount or a higher percentage rate for women than for men, so that the annual pension deposits are expected to give is independent of the member's gender. The king can give closer rules about the calculation of such higher amounts or percentage rates.
0 Modified by laws 13 des 2002 # 75 (ikr. 1 June 2003 ifg res. 13 des 2002 # 1499), 17 des 2010 # 83 (ikr. 1 jan 2011), 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
SECTION 5-4. Income limits
(1) The king may determine further rules that the deposits in a year should not exceed a set amount for each member or a set percentage of the member's salary. It can be determined different percentage rates for the member's salary until 12 G and for additional deposits for wages between 7.1 and 12 G.
(2) Upon calculating deposits after the entry fee, higher amounts or percentage rates may not be applied than that of any time has been determined by the King according to the paragrafen here.
0 Modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
SECTION 5-5. The calculation of wages
(1) At the applicability of the Rules of Section 5-2 to 5-4 should as a member's salary, the salary of the member is receiving from the enterprise during the deficit year. It is to be seen away from wages over 12 G.
(2) In the entry-gun plan, it can be determined that
a. that for all member members ' wages should be seen away from allowance for overtime, taxable natural benefits and expense allowance or other varying or temporary additions,
b. last year's salary should be added because,
c. it shall be used a normamed salary basis for one or more groups of members, unless this provides a significantly different result than whether each member's salary is added to reason,
d. it shall be seen away from a share of the salary of up to 10 percent, unless the entry fee contains provision as mentioned in the letter a.
SECTION 5-6. Inshoot from the members

The annual deposit members of the pension scheme shall pay according to the acquisition plan, for each member cannot be placed higher than 4 percent of the member's salary estimated after Section 5-5. Inshoot from a member shall not exceed the deposit of the deposit of the person in accordance with the person's member, according to the entry-level plan. It shall in the entry plan of the entry plan are determined how deposits from the members are to be paid.

0 Added by law 10 June 2005 # 45 (ikr. 7 oct 2005 ifg res. 7 oct 2005 # 1115)
SECTION 5-7. Concatenation of pension capital

The employer can consent to the member of the adage of law on individual pension arrangement Section 2-3 other clauses to transfer the retirement age in accordance with pension funds from an individual retirement savings agreement.

0 Added by law 17 des 2010 # 83 (ikr. 1 jan 2011).

Chapter 6. Termination of membership. Pensional evidence

SECTION 6-1. Termination of Membership
(1) A work holder that ends in the enterprise ceases to be a member of the pension scheme. This does not apply to the working holder that has quit the enterprise as a result of disability while in the enterprise service, and which has uptake insurance for the entry-free exemption.
(2) Upon termination of membership, the member retains its right to the pension capital which has been earned at the freatre, unless the membership then has lasted shorter than 12 months.
(3) The earned pension capital cannot be paid to the member other than as benefits after Section 7-4.
0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 6-2. Proof of upearned pension capital m.v.
(1) When the membership of a work holder who has been a member for 12 months or more ceases, the institution shall ensure that it issued evidence for upearned pension capital according to Section 3-5 (pension proof). The Pensional evidence constitutes a separate legal relationship between the institution and that document has been issued to. The provisions of the law here apply to pension-proof evidence as far as they fit. The Pensional Proof evidence can be issued electronically if the employee expressly accepts this.
(2) Institution that issuer pension capital evidence shall transfer pension capital to its own retirement account as the stewards in accordance with what is determined in the regulations, unless otherwise agreements between the account holder and institution in accordance with Section 3-3 first and second clause.
(3) The Institution covers the costs of the issuance of pension capital evidence. Infeckation of pension evidence covers administrative costs and management costs. If the pension of pension proof shall be managed by the rules of Section 3-2, it shall be associated with the pension reserve of the pension proof for coverage of costs forward to 67 years.
(4) Foreign nationals who have had residence here in the realm for less than three years at the termination of its membership, and who then settled abroad, could benefit pension capital to secure the right to retirement in foreign pension device that did not retaken of Section 1-1 other clause.
(5) Pensional evidence issued in accordance with the rules of the law here shall be registered in the Free Policy Registry.
0 Modified by laws 21 des 2001 # 117 (ikr. 1 jan 2002 ifg. res. 21 des 2001 # 1475), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 6-3. Move pension capital
(1) The account holder has the right to obtain pension capital in accordance with pension capital evidence transferred to the retirement account in other institution as mentioned in Section 2-2, to other institutional savings or to individual pension savings agreement after law 27. June 2008 No. 62 about individual retirement plan
(2) Upon transfer of the pension capital of other entry-time settlement arrangement shall be earned pension capital after Section 3-5 elevated with the transferred amount.
0 Modified by laws 27 June 2008 No. 62 (ikr. 31 des 2008), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 6-4. Concatenation of pension-proof evidence
(1) The worker can demand that pension capital related to several accounts in the same institution are merged and that new pension capital evidence is issued by the institution. This also applies after the move after Section 6-3.
(2) The king can give closer rules about the merging of pension creation evidence.
0 Modified by laws 13 des 2002 # 75 (ikr. 1 June 2003 ifg res. 13 des 2002 # 1499), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 6-5. Still retirement savings
(1) Working holder that after membership is not member of other inductory or enterprise pension arrangement has the right to continue to pay annual deposits until retirement account was established in accordance with Section 6-2 to 6-4.
(2) The Institution shall in written message or in other defensible manner give work holder that ceases to be a member, information on access to continuing to pay annual deposits after the first clause. Working holder must take advantage of this adtime within six months after the membership is heard.
(3) Annual deposits may not exceed that amount, adjusted for the development in the Medicaid basis, which was paid to the retirement account last year the employee was a member of the pension scheme.

Chapter 7. Use of pension capital to retirement pension

SECTION 7-1. Age of withdrawal of retirement pension
(1) Age pension can be earliest taken out at filled 62 years. The king can determine rules about the withdrawal of retirement pension before filled 62 years for positions as :
a. involves unusual physical or mental stress for the employees, or
b. requires that employees have shonest physical or mental health properties for the work to be satisfactory conducted in the defensible manner.
(2) It cannot be faced as terms of the regulations that retirement pension can only or must be taken out at the same time with the withdrawal of age pension from the census. Nor can it be faced as terms that work holder does not have the full-time or part-time position in the enterprise or with other employer.
0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
SECTION 7-2. Expedition of retirement pension
(1) Member or holder of pension evidence issued after Section 6-2 shall provide the pension device message indicating from what time age pension is to be paid. It is access to take out less than full retirement pension. Aging pension comes regardless of the payout at the age of 75, unless the member or holder of the pension bill gives special message that retirement should not be paid off.
(2) Workers who combine the withdrawal of age pension from the pension arrangement with full-or part-time position in the enterprise receive pension-proof only for the part of the pension benefits to be taken out.
(3) Grade of the withdrawal of the pension benefits may still be no less than what is necessary for annual retirement age up about Tier 20 percent of the Medicaid basis. The degree can be changed by the 67th year and then at times determined in the rules of regulations. The holder of pension benefits can no matter at any time after withdrawals change the issue of the full withdrawal of pension.
(4) The acquisition paid for the member after the withdrawal of pension, will be attributed to the pension benefits. The same goes for the return of the member's pension capital. After modification of the output degree after other clause, the bill should be retaken by annual pension performance.
(5) For member who receives the pension pension and shall take out retirement pension, the venture pension law applies the Section 5-7 b fourth clause accordingly.
0 Modified by law 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
SECTION 7-3. Prevalence of pension compensation evidence with the right to immediately beginning retirement pension
(1) The holder of pension-proof evidence with the right to immediately beginning retirement may require the pension proof lock together with other pension evidence that gives the right to immediately beginning retirement pension, provided that pension-proof evidence stewards of the same institution. By merging, the institution shall issue pension capital evidence for overall pension capital. The holder can also choose to take advantage of retirement capital evidence with the right to immediately beginning retirement age to one-time pension performance in accordance with individual pension insurance deal after law individual pension arrangement or exemption expired from performance-based service management arrangement after the venture pension law, if the institution it applies to consent.
(2) Member or holder of pension-proof shall without regard to what is determined in the regulations after Section 2-5 other clauses, in message of retirement pension selection related to pension-proof in the pay period shall :
a. stewards at the pension savings agreement in institution as mentioned in Section 2-2, or
b. is converted to pension insurance agreement based on the predictions of mortality in life insurance companies or in pension case that meets the requirements in law on venture pension Section 2-2 other clauses.
0 Modified by laws 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 13 des 2002 # 75 (ikr. 1 June 2003 ifg res. 13 des 2002 # 1499), 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
SECTION 7-4. The payment of retirement pension
(1) Age pension shall be paid in a set number of years from the withdrawal of pension and at least to the age of 77, but not in any case for less than 10 years. Member or holder of pension proof can require that retirement pension be paid for a longer period of time. Both the institution and member or holder of pension policy evidence may still require that the payout time be set down to the number of whole years that are necessary for overall annual retirement age up 20 percent of the census's base.
(2) The pension insurance deal can still give the right to life-response retirement age-on-year pension.
(3) Is the retirement pension guaranteed by the institution, the pension performance may not be set down until after 10 years. If the institution does not guarantee the retirement pension, the pension in a single year will not constitute a larger share of the pension benefits than this year constitutes by remaining payment period. By calculating the remaining payment period, it shall be taken starting point in that pension plan should run until at least crowded 77 years and in all case for at least 10 years.
0 Modified by laws 7 June 2002 # 17 (ikr. 1 des 2003 ifg Act 3 nov 2003 # 1293), 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
SECTION 7-5. Insurance Technic rebill of pension insurance
(1) If the time of payout, the size of the pension performance, the payout period, or the settlement time changes, shall be retirement in accordance with pension insurance deal refunds on insurance technology basis from the calculation basis on Change time. Such changes cannot be made after filled 75 years.
(2) Pension insurance deal after Section 7-3 different clause letter b cannot later be transformed into retirement savings agreement. Retirement insurance deal with the right to life-term pension charges may not be required to be converted into retirement insurance deal with other specific hearing time.
0 Added by law 17 des 2010 # 83 (ikr. 1 jan 2011, see its VII about transition rules).
SECTION 7-6. Illumination liked about pension charges mv.
(1) The pension device should within the year a working holder turns 61 years providing the person information on estimated annual pension performance by withdrawal from each of the years from filled 62 to 67 years, respectively, with and without continued earnings of Age pension forward to filled 67 years It shall also be provided information on the right to pension earnings by work after the 67th year.
(2) It shall simultaneously be provided information on the right to choose whether the pension benefits related to pension-proof in the payment period shall be managed as a savings agreement or be converted to an insurance, and the meaning of this.
(3) First and other clauses apply accordingly when the pension device receives message of withdrawal of pension after Section 7-2 before the 67th year.
(4) Information after this determination shall be given in writing, and on an overview and easily understandable manner.
(5) The king can give closer rules about the information-like for pension devices.
0 Added by law 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 7-7. Represent pension capital by death
(1) When member or holder of pension capital evidence dies shall be pension capital, with the exception for pension benefits converted to pension insurance deal, used for child pension benefits to the children member of his death provided or commitment to support and pension to spouse, roommate, or registered partner in accordance with the rules of other to the fifth clause.
(2) Child pension payments are payable by the rules in Section 7-4. The pension is to cease when the child turns 21 years.
(3) Is the pension capital greater than what is needed to ensure each child an annual pension after other clause of 1 G, is used remaining capital to give spouse, roommate, or registered partner pension for at least 10 years. The provisions of Section 7-4 third clause different periods and regulations in law on venture pension Section 7-3 and 7-8 different and third joints apply accordingly to post-lateral pension after the determination here.
(4) Overrises the pension capital what is needed to give the children retirement after the paractment here, and has no right to retirement after third clause, payable remaining pension capital as a one-time fee to the estate of the estate.
(5) Has left spouse, registered partner or roommate who is granted retirement after the rules of third also entitled to retirement after the Section 2-4 first clause, applies to the rules of ervervection in law on venture pension Section 7-5 and 7-6. In that case, retirement is considered by the rules in the third clause as the ervervanger.
0 Added by law 17 des 2010 # 83 (ikr. 1 jan 2011).

Chapter 8. Pension of the Pension

SECTION 8-1. Midler related to the pension arrangement
(1) The pension of the pension funds includes the pension income of any time and inprofit fund. Is the pension arrangement created in life insurance companies or pension box, also included additional agreements mapped to the pension arrangement.
(2) The pension arrangement created with investment choice for the pension capital shall apply to the first clause equivalent in relation to the funds associated with all members that are participating in the pension scheme.
(3) Pension capital related to pension capital evidence issued after Section 6-2 and 7-2 are not part of the pension's funds.
0 Modified by laws 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 8-2. Advice on the pension of the pension
(1) The pension of the Pension Order shall be disposed in accordance with rules granted in or in co-compliance of the law here.
(2) The midles cannot be used to outpay benefits to workers who are not a member of the pension scheme.
SECTION 8-3. The relationship with the enterprise m.v.
(1) The pension of the Pension Order shall be kept separate from the assets of the company.
(2) The Midlene booklets do not for the company's obligations. The funds cannot at mortgage or otherwise be used to cover the enterprises or member's creditors.
(3) Midler in the acquisition fund can still be retaken to the enterprise by the rules of Section 9-4.
SECTION 8-4. Capital administration
(1) The pension of the funds shall be managed in accordance with the rules of capital management that apply to any time for as wide as does not follow rules about the management of its own investment portfolio stipulation in or in accordance with Section 3-2 to 3-4.
(2) The Reither on loan to the enterprise or members should be set equal to regular market interest for equivalent loans. The loan terms should allow admission to change the interest in accordance with the development in the interest market.
(3) The tax return and surplus of funds in the earnings fund shall annually be attributed to the deposits of the fund. It can be determined that funds in the entry fund should be managed as its own investment portfolio in accordance with Section 3-4. The company is supposed to have access to changing the investment portfolio that is mapped to the acquisition fund.
0 Modified by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).
SECTION 8-5. Move of the pension arrangement m.v.

The pension funds can be moved to other institution as mentioned in Section 2-2 according to otherwise current rules. Before the enterprise does this, the management team should be given the opportunity to comment on it.

Chapter 9. Income fund

SECTION 9-1. Income fund of the pension scheme
(1) The company of the company shall have an entry fund for the pension scheme. This applies even if the pension arrangement has its own retirement account each working holder.
(2) Midler in the acquisition fund created by the same enterprise shall be deemed a fund associated with all pension arrangements the enterprise has created or joined.
SECTION 9-2. Midler in the deficit fund

The entry fund shall be attributed :

a. all supplements to the grant fund as the resettlement of the tax law Section 6-46
b. return on the funds in the deficit fund after Section 8-4 third clause
c. return on the retirement form in accordance with Section 3-2 other clause
d. deposits for workers with shorter membership time than 12 months, jf. Section 6-1 other clause, as well as for very much advance paid deposits for members who quit the enterprise during the year.
SECTION 9-3. Use of funds in the deficit fund
(1) The gunshot fund can be used for coverage of :
a. this year's deposits according to the entry level of the pension scheme
b. prize for insurance of the deficit exemptions by disability and disability pension after the rules of the venture pension bill Section 6-1.
c. charge according to Section 14-1 fourth clause.
(2) The company cannot use funds in the acquisition fund for purposes as mentioned in the first clause of letter b and c, unless the acquisition fund will still be sufficient to ensure obligations as mentioned in the first clause of the letter a will be covered for the holder and next year.
(3) Has a pension case lost its responsible capital, funds in the deficit fund can also be used to cover missing pension capital.
0 Modified by laws 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653), 15 June 2001 No. 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 7 June 2002 # 17 (ikr. 1 des 2003 ifg Act 3 nov 2003 # 1293), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 9-4. Transfer to the enterprise
(1) Is the deposit fund at this year's exit greater than six times the average of the year's deposits after the deposit plan and corresponding deposits for the two preceding years, the enterprise shall ensure that excess amounts are transferred to the enterprise.
(2) The company of the company can decide that funds in the deficit fund that exceed half of the limit after the first clause shall be transferred to the enterprise. Prior to this, the management team should be given the opportunity to comment on it.
0 Modified by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).

Chapter 10. Concerns

SECTION 10-1. Public pension scheme for enterprise enterprise
(1) Multiple enterprises in the same corporation can create public pension arrangement if they combined fill the minimum requirements of Section 2-3. An enterprise in the company can also join pension arrangement created by one or more other corporation enterprises.
(2) The SEC can consent in that other enterprises that have corresponding close ties to each other, have joint pension arrangement.
0 Modified by law 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603).
SECTION 10-2. Team granularity
(1) The workers of each of the enterprises shall constitute a separate group within the pension arrangement. The SEC will determine in doubt which group a work holder should belong to.
(2) The provisions of the chapters of 4 to 7 and 9 apply compared to the members of each group. It can be determined's special entry plan for each group.
(3) The provisions of the first and second clause are not to the obstacle that it is determined joint entry plan for all the members of the pension scheme.
0 Modified by laws 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 10-3. Tilshot to the pension arrangement m.v.
(1) Annual deposits, prizes and other supplements to the pension arrangement shall be distributed between enterprises on the basis of the amount needed to ensure the rights of the members who are participating in each group.
(2) None of the enterprises can be charged with a larger share of the deposits than determined in the first clause.
(3) Return and surplus, as well as other revenue and costs associated with the pension arrangement shall be distributed between the groups by current rules.
SECTION 10-4. Co-fund m.v.
(1) The pension arrangement may have joint arrangement for the Management of the pension fund in accordance with the rules of Section 3-2 to 3-4. The pension arrangement may have joint deficit funds.
(2) At the disposal of joint acquisition funds applies to the rules of Section 10-3 equivalent.
(3) It shall be accounting for funds under joint management that ensures the provisions of Section 10-3 are being honored.
SECTION 10-5. The Termination of the Concerns
(1) Selges a concert enterprise or cease the enterprise relationship differently, the enterprise and its group of members shall be separated from the joint pension arrangement. Corresponding applies if connectivity conditions as mentioned in Section 10-1 different clause cease.
(2) At the dividend, it shall be part of the joint pension of the joint pension funds that link to the enterprises of the Company, map the enterprise. Is the venture sold or concert-related otherwise, the acquisition fund can be exemplized from distribution if the company's group of Workers 'membership poses less than a third of those Workers' members in the joint pension arrangement.
(3) Is it for the separate venture group of assurances as mentioned in Section 2-4, shall also be detenated to such assurances be distributed by the smaller enterprises of workers with membership constitutes less than a third of those Workers which are members of the joint pension arrangement.
(4) Should the members of the company's group of Sikres pension in new pension plan in other institution shall be mapped funds to the institution after Section 8-5. By the way, the pension arrangement shall be disused by the rules of the law here.
0 Modified by law 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652).

Chapter 11. Concatenation of the enterprise

SECTION 11. Scope
(1) The provisions of the chapter here apply to the merging of enterprises when at least one of the enterprises has pension arrangement by the law here at the time of the merger. This applies even if enterprises that be remade by the merger have pension arrangement by law on venture pension.
(2) The provisions of the chapter here are not to the obstacle that the merged enterprise may have parallel pension schemes.
0 Modified by law 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742).
SECTION 11-2. Creation of new pension arrangement by law here
(1) Should the venture after the merger have pension arrangement by the law here, new pension arrangement must be created. Pension capital and entry fund related to previous arrangements are transferred to the new arrangement.
(2) Determining the deposit schedule of the new arrangement lower deposits than the deposit plan for a previous arrangement, the prior-to-gun plan may be reintroduced to the members of the prior arrangement at the time of the merger.
(3) Have an enterprise participating in the merger pension arrangement after the venture pension law or the service law, the prior arrangement may be conveyed for the members of the arrangement at the time of the merger.
(4) Videreduction after other or third clause can only take place if all previous entry plans or enterprise pension arrangements are being retaken.
0 Modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
SECTION 11-3. The company that is supposed to have enterprise pension arrangement or service arrangement
(1) Should the venture after the merger have pension arrangement after the venture pension law or service law, apply to the rules of the venture pension law, chapter 13 or the service law chapter 10.
(2) Have enterprises that are retaken by the merger pension arrangement by the law here, the pension arrangement shall be transformed by the rules of Section 14-1.
0 Modified by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).
SECTION 11-4. Videreduction of previous pension arrangement
(1) Should the new enterprise not have their own pension arrangement by the law here or by law on venture pension, pension arrangement can be made for an enterprise that is retaken for the members of the arrangement at the time of the merger. Section 11-2 fourth clause applies to equivalent.
(2) Pension arrangement that is not relaunled shall cease and be disbursement by the rules of the law here or in law on venture pension.

Chapter 12. Sharing of enterprise m.v.

SECTION 12-1. Sharing of the enterprise
(1) Be an enterprise split up in two or more new enterprises, the pension arrangement shall be shared in the same way, unless the pension arrangement is reintroduced as joint pension arrangement for the new enterprises by the rules of Chapter 10. The members who are to be transferred to each of the enterprises shall be considered as their own group.
(2) The pension capital associated with the pension arrangement shall be distributed between the members on the basis of earned pension capital after Section 3-5 for each member. Return forward to the time of sharing of the enterprise shall be attributed to the pension of the Company before the dispatch. The deposit fund should be distributed and transferred to the pension orders for the new enterprises on the basis of the deposit for each member of the share year.
(3) Each of the new enterprises shall take advantage of funds mapped to the enterprise and its group of members to secure the members equivalent pension arrangement. Be an enterprise established by the sharing and then joined by another enterprise, the rules apply in Chapter 11.
(4) Members of the pension scheme not to be transferred to the new enterprises shall be secured straight to pension capital by the rules of Chapter 6. Will be part of the enterprise's business discontinued in connection with the share, applies to Section 12-3 equivalent.
(5) Has the enterprise that is shared pension arrangement in pension fund should be retired after Section 13-3 fourth clause, nonetheless so that equity is shared and mapped each of the new enterprises on the basis of upearned pension capital for each venture capital group of members.
0 Modified by laws 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 12-2. Issue of a part of the enterprise
(1) Be a part of the venture separated into its own enterprise, and shall part of the members of the pension arrangement transfer to the new enterprise, applies Section 12-1 first to the fourth clause equivalent. Is it less than a third of those Workers who are members of the Company's pension plan to be transferred to the new venture, the deficit fund can be exempdered from dispatch.
(2) Will business in the enterprise outsign and transfer to other enterprises, and shall part of the members of the Company's pension arrangement transfer to this enterprise, apply to the first clause accordingly. Has this enterprise own pension arrangement, applies to the rules of chapter 11 equivalent. By the way, the rules apply in Section 11-4 or Chapter 6.
0 Modified by law 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652).
SECTION 12-3. The discrepancy of business in the enterprise
(1) becomes a business in the enterprise outsigns and discontinued, the funds associated with the pension arrangement shall be distributed between the group of members that must end and the group that will be back in the enterprise, following the rules of Section 12-1 other clause. Is there less than two wooden parts of the workers who are members of the enterprise pension arrangement that must end in the enterprise, the deficit of the fund shall be exempdered from dispatch.
(2) Midler assigned to the group to quit the enterprise is disposed of by the rules of Section 13-3 first to third clause.
(3) The Paragrafen here applies to the equivalent of if the business in the enterprise enactment within two years in such a way that it must be equal to a discrepancy with a deviation of a business. The SEC will determine in doubt if this is the case.
0 Modified by laws 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652), 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603).

Chapter 13 Termination and Discretation

SECTION 13-1. The Termination of the pension scheme
(1) The company of the company can determine that the pension arrangement should cease. Prior to decision, the question shall be whether the termination of the termination of the management team and the Board of the pension funds.
(2) The pension arrangement shall cease when it is met with the decision that the business in the enterprise should be disbursement. The same applies when the provision of provision in the law here that the pension arrangement shall cease.
(3) Ends the venture to pay deposits to the pension scheme, and did not present the funds in the deposit fund to the coverage of the deposits, the arrangement shall cease.
SECTION 13-2. The discrepancy of the enterprise
(1) Should the enterprise be deviation because its business is transferred to other enterprises, apply to the rules in chapter 11 equivalent as far as they fit if at least two wooden parts of the Workers ' pension arrangement at the same time be transferred to the second enterprise. Members who do not transfer shall be secured straight to pension capital by the rules of Chapter 6.
(2) Should less than two wooden parts of the Workers of the Company's pension arrangement are transferred to the second enterprise, the pension arrangement shall cease and be discontinued by the rules of Section 13-3.
0 Modified by law 15 June 2007 # 28 (ikr. 1 July 2007 ifg res. 15 June 2007 # 652).
SECTION 13-3. The discrepancy of the pension scheme
(1) When the pension arrangement ends, the pension capital associated with the arrangement shall be distributed between the members on the basis of upearned pension capital after Section 3-5 for each member. Return to the hearing time should be attributed to the pension of the pension of the dispatch.
(2) The deposit fund is distributed between the members on the basis of the deposit for each member of the hearing wound. No one should still be awarded more from the deposit fund than what is needed to ensure continued payment of deposits for up to 5 years or in case a shorter term until the withdrawal of retirement from the pension arrangement at filled 67 years. The rest of the deficit fund is reintroduced to the enterprise.
(3) The rules in chapter 6 apply accordingly. Midler was awarded a member from the Income Fund's Additional pension capital.
(4) By the deviation of pension case, the equity of equity is due to end accounting uses as determined in the ordinance. By the way, the equity of the Financial Visibility can be paid to the enterprise.
0 Modified by laws 15 June 2001 # 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 19 June 2009 # 48 (ikr. 21 des 2009 ifg res. 18 des 2009 # 1603), 17 des 2010 # 83 (ikr. 1 jan 2011).

Chapter 14 Change of pension plan

SECTION 14-1. Transform to enterprise pension arrangement
(1) An enterprise that will create pension arrangement by law on venture pension in place of pension arrangement by law here shall be deviation of the pension arrangement by the rules of chapter 13. The entry fund associated with the pension scheme shall still be transferred as the prize fund for the new pension scheme.
(2) It can be determined in the regulations of the new pension scheme that upearned pension capital is used as premiererve for member-level pension rights in the new pension scheme. Law on venture pension Section 4-11 different and third joints, 4-12 and 4-13 apply accordingly. The provisions of the clause here do not apply when the pension arrangement has been created with investment choices for the pension capital.
(3) Other clauses do not apply to workers due to age not right after the rule of law to become a member of the enterprise pension arrangement, or which, by the way, does not have the right to become a member of the venture pension arrangement by the rules of law on The venture pension chapter 3, unless otherwise is determined in the regulations. The entry-level arrangement is relayed for such Workers.
(4) If the pension word management reserve is not sufficient to cover the costs associated with the issuance of pension capital evidence by resettlement after the paragrafen here, the remaining costs shall first be covered by funds in the deposits fund and then by inpayment from the enterprise if the funds in the deficit fund are not sufficient.
0 Modified by laws 15 June 2001 # 40 (ikr. 15 June 2001 ifg res. 15 June 2001 No. 653), 15 June 2001 No. 41 (ikr. 1 July 2001 ifg Act 29 June 2001 No. 742), 17 des 2010 # 83 (ikr. 1 jan 2011).
SECTION 14-2. Pensions under Pay

Transform by the rules of Section 14-1 is without any impact on the rights of persons who receive pension benefits.

SECTION 14-3. Transform to service management arrangement

By the retirement of pension arrangement by the law here until retirement plan after the Service Act Act, Section 14-1 applies and fourth joints and 14-2 equivalent as far as they fit.

0 Added by law 13 des 2013 # 106 (ikr. 1 jan 2014 ifg. res. 13 des 2013 # 1444).

Chapter 15. Ipowertrecation. Change in other laws

SECTION 15 -1. Ipowertrecation.

The law takes effect from the time the King decides. 1

1 From 1 jan 2001 ifg. res. 24 Nov 2000 # 1167.
SECTION 15 -2. Changes in other laws

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