The Regulation On Transitional Rules For Private Occupational Pension Schemes After The Tax Law § 6-46, Jf. Previous Regulations Of 28. June 1968 No. 3 Of Private Occupational Pension Schemes According To The Tax Law..

Original Language Title: Forskrift om overgangsregler for private tjenestepensjonsordninger etter skatteloven § 6-46, jf. tidligere forskrift av 28. juni 1968 nr. 3 om private tjenestepensjonsordninger i henhold til skattelov..

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Forskr about turn. rules for private pensjonsordn.

Date-2000-12-22-1412 Ministry of Finance Ministry published in 2000 3196 entry into force 01.01.2001 last edited FOR-2011-12-07-1205 Change applies to Norway Pursuant LAW-2000-03-24-16-section 16-2 Announced short title Forskr about turn. rules for private pensjonsordn.

Chapter overview: in (§ § 1-2) II the legal authority established by the Ministry of Finance: 22. December 2000 under the legal authority of the law of 24. March 2000 No. 16 about the enterprise pension (Enterprise pension law) § 16-2 twenty-fifth paragraph.
Changes: modified by regulation 7 des 2011 No. 1205. In Chapter 1 For pension plan created before the law of 24. March 2000 No. 16 about the enterprise pension is in force the following provisions until the regulations for the pension scheme is modified in accordance with the requirements of the law on Enterprise pension § 2-1, third paragraph, cf.. section 16-2 and regulation of 1. December 2000 No. 1212 to law of 24. March 2000 No. 16 about the enterprise pension. The provisions correspond to the rules of the previous regulation of 28. June 1968 No. 3 of private occupational pension schemes after the tax law § 44 first paragraph, letter k.

§ 1. Private occupational pension schemes Private occupational pension scheme as mentioned in the tax law § 6-46, jf. former tax law § 44, first paragraph, letter k, can only be: a) Pension insurance that is drawn under the name of "occupational pension insurance after the tax laws" in the company who are authorized to drive the life insurance business in this country, or b) pension fund that is the insurance technically constructed and approved by the Insurance Council as "Service Pension Fund after tax laws", or c) pension scheme based on agreement between the organisations of employers and workers who are approved by the Ministry of Social Affairs as "refugees, attached pension plan after the tax laws" , or d) by-fund that is approved by the Insurance Council as "occupational pension fund after tax laws" or e) Collecting funds in the life insurance company as mentioned under a to the Fund of the company is termed as "occupational pension fund after tax laws".

A pension scheme that is mentioned in the letters a, b, and c are in these rules called "fixed pension scheme".
By income tax returns is the tax authority is entitled to assume that the pension plan with the designation that is mentioned, is in accordance with these rules.
The terms will be applied to insurance policies, statutes, and messages to the tax authorities.

§ 2. The approval of occupational pension insurance policies and collecting funds life insurance company as mentioned in § 1 the first paragraph, LITRA a, can give an insurance policy that is the character of the company and which is in accordance with these rules and with the supplementary regulations, the term "occupational pension insurance after the tax laws" if they employer has given a written statement that he has not created or is affiliated with other occupational pension scheme.
There are other occupational pension schemes, life insurance company provide insurance designation as mentioned in the first paragraph if it is on the basis of written information from the employer finds that all occupational pension schemes as the employer have created or are affiliated with, is in accordance with these rules and with the supplementary regulations.
Life insurance company can denote the catch-all funds of the company as the "occupational pension fund after tax laws" If the employer in writing declares that he is not for the competent group of workers paying grants to other real occupational pension scheme.

§ 3. Board of Directors. The separation and placement of funds. Accounting For pension scheme as mentioned in § 1, first paragraph, letter b and d apply: 1. The pension scheme will be headed by a separate Board of Directors. The Board shall have at least four members, of which at least two members with their deputies shall be elected by the personal to and among the persons covered by the pension scheme. Financial audit may, in a particular case accept that people who are not covered by the pension scheme be appointed.

2. Solidarity funds must be kept separate from the employer's funds and cannot clip for his commitments. The funds must in no case be paid back to the employer or go to his creditors. CF. the otherwise section 7.

3. The pension scheme shall put their funds for rules that are provided by the financial audit.

4. Within five months after the fiscal year's end to occupational pension scheme to send Financial Audit audited financial statements on the form that the Council has laid down.

§ 4. Occupational pension plan scope 1. The pension scheme, possibly the combination of pension schemes, should include all workers that are mandatory insured under the provisions of the law on insurance. It can still be created pension plan that includes only the workers if wages exceed a set amount, provided that the criteria in section 6 are met. The provisions of the first sentence is also not preclude that a pension scheme is created only for workers who because of age per 1. January 1967 do not earn full supplementary in the national insurance scheme.

2. The provisions of paragraph 1 do not preclude that there can be that common criteria for assimilation in the pension scheme that the employee a) has a working time that account for at least half of the full working time in the corresponding position. It can also be set as a condition that a season works should only be occupied if he or she has worked at the employer at least 130 weeks in the course of the last five years and not less than 20 weeks in any of these years, b) has been in the employer's service a certain amount of time, at most five years. Workers who have filled 25 years should still be included in the pension scheme after one year of service, c) by assimilation in the pension scheme has a certain amount of time left until retirement age, most decades, d) are employable. Is the employee not employable at the time when he otherwise would be taken up in the pension scheme, he shall be taken up when he is employable again, e) does not go into other service pension plan that the employer pays the premium or fee to and that provides benefits of at least equivalent value.

3. The pension scheme may not include other persons than those mentioned in paragraph 1, as well as the employer. However, before the time retired remain in the pension scheme, provided that the membership is maintained for all before time retired. The same applies for laid off.
Workers who are left in the occupational pension scheme after the provision in the first paragraph can be secured until the same pensions that he or she would have at retirement if early retirement/layoff had not taken place. Pension basis can be adjusted in step with wage developments for your company's employees, 12 times the base amount, the consumer price index, etc., with the consent of the financial supervision can other worker than mentioned in point 1 will be included in the pension scheme.

§ 5. Pension plan benefits and retirement 1. In the fixed pension scheme can only be secured pension benefits for pay up to 12 times the basic amount in the national insurance scheme that applies at any given time.

2. The pension scheme can only provide a) old age pension at the earliest from the age of 67 years, b) pension to the spouse, if any, to the left, left divorced spouse in accordance with the provisions of the marriage laws, c) children's pension to the surviving children, including stepchildren, adopted children and foster children, however not longer than until the child reaches the age of 21, or if the child is placed completed-to the uførheten ceases, d) disability until old age begins to run , e) prize for disability business may exempt number.

3. The Ministry may allow a lower retirement age than 67 years for positions that require unusual physical or mental strain. The same applies to positions that sets special requirements for physical or mental characteristics that normally will be weakened before the age of 67 years. When the decision comes to larger groups of workers or may have principled importance, be determined lowest allowable retirement age by the King.

4. Pension schemes must ensure that survivors ' benefits include widow-and enkemannspensjon on equal terms.
A pension scheme can provide these benefits with or without carrying the trial. Survivor can only be placed for the Afghan left that do not have spouse reached the national insurance scheme pension age or have disability pension from the national insurance scheme. The Ministry sets out the regulations for carrying the testing.

5. is a worker confessed disability from the national insurance scheme on the basis of at least 75 percent disability, carrying and he is not assured of the disability pension in the pension scheme, the payment of old age take to up to five years before retirement age, or-if the retirement age is higher than 67 years-from the age of 62 years. The pension is converted in case of insurance technical basis.

6. The disability pension is granted can when the employee is at least 25 percent carrying disabled. If the person is at least 50 percent disabled, placed to service the pension is determined on the basis of the same degree that impasse in the national insurance scheme. This disability degree can still be waived when particular reasons warrant it.

7. The pension scheme can put as a condition for providing a pension that the retiree put forward claims for benefits after the law on the national insurance scheme.

section 6. Proportionality between the pensions of the occupational pension scheme 1. The pension shall, in principle, be determined to be a reasonable relationship between the total retirement benefits-including benefits from the national insurance scheme-as the individual workers are secured when taking into account the salary and service time at the employer. By the way should the pensions will be determined according to the following rules: a) the Pension Plan should be the same for all workers who enter under the occupational pension scheme. It can nevertheless be determined lower retirement age for a group of workers than for other groups, jf. § 5 paragraph 3. Full old age pension before the age of 67 years for the former group must in the case not be set lower than 12 times the base amount.

b)

If the pensions are calculated in relation to the salary, pension rewarding salary is determined after the same principles for all workers. It can still be counted with the basis for a normed pension group or multiple groups of workers, provided that this does not lead to significant deviations from the result one would get by building on the individual employee's actual salary.

c) the total pension benefits-including benefits from the national insurance scheme-shall not constitute a larger percentage of the salary of an employee with a higher salary than that of a worker with lower pay.

d) it should be set as criteria to get full pension benefits that the employee has a service time of a certain length-at least 30 years-at the employer. By shorter service time is cut off benefits from the pension scheme proportionately.

e) the national insurance scheme benefits is calculated on the basis of the current base amount and on the basis of all or a percentage share of the pension rewarding salary. It can be considered with the national insurance scheme because the pension for single without regard to whether the concerned employee is married or unmarried. By the calculation of the national insurance scheme benefits it can completely or partially be seen away from the waiting well.

2. The provisions of this section do not preclude for a) that it is considered with full benefits from the national insurance scheme also for the worker who because of age per 1. January 1967 do not earn full additional pension, b) that in determining the pensions be seen away from the service time before the pension scheme was created, c) that in determining the pensions be taken into account to benefits previously earned in another pension scheme.

3. at the Association of businesses can Finance the Authority set aside the provisions of this paragraph.

section 7. Premium Fund 1. Grants as stated in the country tax law § 44, bys cat law § 38, first paragraph, letter k, Nr. 2 in both, can only be paid to the prize fund for permanent occupational pension scheme. All amounts after the insurance agreement or articles of Association for the pension to the employer will be credited to the cash register, is transferred to the prize fund.
If the employer has created or joined to multiple occupational pension schemes, should the funds in the prize fund is considered as deposited for all occupational pension schemes as mentioned in § 1, first paragraph, letter a and b, no matter what arrangement funds are paid to.

2. The funds in prize funds be used for employer's provision of coverage of a) his share of this year's prize, if applicable, the employee's share, b) a one-time premium equivalent to natural premium reserve for deferred pensions, c) annual addition to current pensions in the fixed occupational pension scheme or a one-time premium for such addition, d) pension to workers who, because of advanced age or inability to work is not taken up in the fixed occupational pension scheme , and pension to their survivors, e) disability pension if such retirement is not provided through the fixed pension scheme, f) old age pension to the employee who has not yet reached the stipulated retirement age, but who have filled 67 years or in case such a lower age is allowed as retirement age in that profession, jf. § 5.

If the premium as mentioned under point a or b not covered fully for the occupational pension scheme, should the coverage be proportionate for all workers. The same applies if the employer has created or is affiliated with several occupational pension schemes as mentioned in § 1, first paragraph, letter a and b. pensions and addition as mentioned under point c, d, e and f shall be determined in accordance with the provisions of section 6. In determining the addition to the current pensions may be taken into account changes in the wage level or living expenses after the individual pensions was last regulated.

3. If the Prize Fund's assets exceed an amount equivalent to three times the employer's share of the year Prize to the permanent occupational pension scheme, the excess amount partially or completely transferred to the Pension Fund regulation, cf. section 8.

section 8. Pension regulating Fund 1. The grants referred to in section 44 country tax, city cat section 38, the first paragraph, letter k, Nr. 3 in both, can only be paid to the pension regulatory fund for permanent occupational pension scheme.
If the employer has created or joined to multiple occupational pension schemes, should the funds in the pension regulatory fund is considered as deposited for all occupational pension schemes as mentioned in § 1, first paragraph, letter a and b, no matter what arrangement funds are paid to.

2. The funds in the pension fund after the throttle to employer's provision utilised to provide addition to the running pensions in it or the permanent occupational pension schemes with a view to maintain the purchasing power of pensions had when they started to run. If the funds are large enough, you should be given a further addition with a view on the standard improvement of pensions as far as possible in line with real wage increase.
At the latest when the pension regulatory the Fund has reached a size which corresponds to twice the current ongoing annual pensions, it should be a plan for the payment of addition as mentioned in the preceding paragraph. The plan must be submitted to the Financial authority for approval and must be revised if the authority requires it.

3. The funds in pension funds can be used control also as a one-time premium for addition to the running pensions in the fixed occupational pension scheme. In the event that applies to the provisions of section 7, Nr. 2, third paragraph, accordingly.

4. If the employer is not able to cover its share of the annual premium for the permanent pension scheme, and that in the prize fund is not sufficient funds to cover the aforementioned premium share, funds in pension regulation Fund with the financial authority's consent be used to cover the prize.

§ 9. By-Fund 1. By-Fund can only have to purpose to provide old-age pensions and disability pensions to people who do not earn full additional pensions in the national insurance scheme, and pensions to their bereaved spouses. Workers must not be members of the real occupational pension scheme that the employer pays the premium.
At the latest when the Fund's capital has reached a size that corresponds to 12 times the base amount multiplied by the number of people the Fund include, should the pension payout take to. The Fund's Board of Directors will be on the basis of insurance technical calculation work out a pension plan as presented for the financial authority for approval.
When the Fund's capital after the insurance technical calculation is believed sufficient to cover an increase of 50 per cent of the pensions that are set out in the pension plan, jf. the second paragraph, to pension plan be revised. Further revision to be as up the Fund has funds to new rises of pensions by 50 percent.
The employer can decide that the pension of the individual shall be determined only on the basis of grants to fund pension rendered while the employee was in the service of the employer.

2. If the employee pays grants to fund, he and his surviving relatives have property rights to at least the supplements that he himself has paid and to an equally large amount of employer's contribution.

§ 10. Catch-all Fund 1. The employer who does not have created firm occupational pension scheme for that group of workers, may enter into agreements with a life insurance company for payment to a catch-all funds if funds should form the basis for the creation of a permanent pension scheme.
Fixed occupational pension scheme to be created no later than when the Fund's assets are sufficient to cover five years of prizes for pensions that make up 10 percent of the individual employee's full supplementary pensions (age-and etterlattepensjoner) in the national insurance scheme-intended for 40 poengår and on the basis of the full salary at the time of calculation. By premium calculation utilised retirement age 70 years, and pensions are truncated proportionately by shorter service time than 40 years from employment to retirement age.
The fixed pension scheme that is created must be in accordance with current rules of private occupational pension schemes.

2. when the fixed pension scheme is created, should the funds in the Fund be transferred to the staging a prize fund for the scheme and applied in accordance with the provisions of section 7.
If the fixed pension scheme is not created within three years of the Fund have reached it in the point 1, second paragraph, the specified size, the life insurance company under the right Financial Audit, which determines how the funds in the Fund to be applied to pension purposes for the workers.

section 11. Prizes and grants 1. Premium to the pension scheme as mentioned in § 1, letter a and b, is calculated under the assumption of annual payment until reached retirement age or earlier death. To the extent that Financial authority approves it, the prize can still be calculated for payment out over retirement age. Is the retirement age for the competent group of workers set higher than the minimum retirement age (cf. section 5), the premium is calculated so that the premium payment ceases at the lowest permissible retirement age or earlier death.

2. The employer's annual grants to special funds as mentioned in section 9 may constitute up to an amount equivalent to half of the national insurance scheme due amount for each worker and pensioner who enter under the Fund. If the employees pay supplements, the employer must pay the supplements of at least the same size. Possible annual grants from the employees must not for someone's person exceed an amount equivalent to one-fourth of 12 times the base amount.
Financial audit may on the basis of insurance technical calculation fix higher limit amount for the annual grants than mentioned in the preceding paragraph.

3. The employer's annual grants to the catch-all funds as mentioned in section 10 can make up to an amount equivalent to one-fourth of the national insurance scheme basic amount for each worker. The employees can not pay grants to such funds.


§ 12. (Repealed by the regulation of 2 June 1989 Nr. 364.) section 13. Ownership right to earned pension 1. The covered by the fixed pension scheme have at all times the property right to earned pension calculated on the basis of the premium reserve which is staged for him or her at the annual premium payment and by coverage of natural premium reserve.
The provision in the first paragraph do not preclude that earned the pension is calculated on the basis of the length of time the membership in the pension scheme of the at any time stipulated pension has lasted, in relation to the length of time until the reached the retirement age. The capital value of the earned pension cannot exceed the premium reserve as mentioned in the first paragraph.
The provisions of the first and the second paragraph does not preclude that the benefits be reduced, provided: a) that this happens in accordance with the stipulated pension plan and as a result of that it can be implemented a more accurate adjustment to the national insurance scheme benefits than it has been possible to make by premium calculation, or b) that it happens such significant changes in the national insurance scheme that the assumptions that are assumed in the pension plan is no longer present. The social security administration determines whether changes are of such a character that this point apply.

The provisions of the first and the second paragraph is also not preclude it in the insurance contract or articles of Association is taken in provisions for loss of pension benefits if the pensjonsberettigede receive sick leave or attførings money according to the law, or benefit from ordinary sick pay scheme.

2. For the that go under the by-funds, applies the provisions of paragraph 1 in a similar way, as the for the Fund current pension plan be added to reason by calculation of the size of the earned pension, jf. also section 9, paragraph 2.

3. For the ending in the employer's service without the right to pension, immediately to the nascent capital value of the rights under point 1 and 2 used to secure scheduled benefits in real occupational pension scheme or by individual pension insurance. Financial audit can determine that the Pension Fund as mentioned in § 1, letter b shall enter into agreements with a life insurance company on securing such scheduled benefits.

4. The provisions of paragraph 3 of this section do not preclude that there in the insurance contract or articles of Association shall be determined that the capital value shall be transferred to the prize fund, if any, plan, pension adjustment fund if a) capital value of the pension rights is less than a quarter of the national insurance scheme because amounts by these resignations or b) the pension scheme member in time is less than 1/10 of the amount of time required for full Board.

In the attached scheme that refugees, do not have retirement pension regulatory fund or premium funds, should the funds be applied in accordance with the plan's general purpose.

section 14. Termination of service pension scheme the employer Suspends its operations, to the pension scheme expired. The same applies if the employer stops paying prizes and grants for the pension scheme and the absence of funds in the prize fund or funds, if any, in the Pension Fund Regulation (cf. section 8, point 4) that can be used to cover the prize.
Upon termination to solidarity funds utilised to hedging of pension right as mentioned in section 13. The rights should be secured in the life insurance company as mentioned in section 1 a unless the Finance Authority approves otherwise.
Have the pension scheme assets beyond what is required by the preceding paragraph, they shall be used to fuse of supplementary benefits to people who, because of age per 1. January 1967 will not be able to earn full service pension in the national insurance scheme.
The pension scheme have the additional funds, should these be used otherwise for the benefit of the employees.
The plan for the application of the funds in the pension scheme must be submitted to the Financial authority for approval.
Financial audit can by the cessation of the occupational pension scheme as mentioned in section 1 b and d in special case take the Board's site and sign to slettelse in tinglysings mortgage bonds and other registry documents belonging to the pension scheme.

section 15. Supplementary regulations. Exemption from the rules Department can give further regulations to the completion and implementation of these rules. When particular reasons for it, the Ministry or the financial supervision to the extent that the Ministry has given power of attorney to the-provisions of these dispensers from the rules.

section 16. Continuation of the previous transitional rules 1. Addition, laid down 29. December 1966 to "Rules of private occupational pension schemes" laid down by Royal Decree of 19. December 1958 with the subsequent changes and additions shall still apply.

2. The provisions of section 5, paragraph 2, jf. point 3 in the retirement age, will not apply to an employee as 1. July 1968 went under the fixed service pension scheme with a lower retirement age than where mentioned.

3. The provisions of section 5, point 4 and 5, will not apply to an employee as 1. July 1968 oppebar-Board as mentioned.

4. For pension plans that are created before the 1. January 1967 and that includes only a group of workers or that provide different benefits to different groups of workers, the provisions of section 6 does not apply before 1. January 1975. Worker who is concerned in the competent pension scheme before 1. January 1975, also after this time will still be secured benefits after the pension plan that applied to him as of 31. December 1974, although the provisions of section 6 is not carried out for the pension scheme.

5. Employee who is concerned in the occupational pension scheme before 1. July 1968, can still be secured lump sum by death in accordance with the provisions which applied before 1. July 1968.

6. For those funds that are contributed to the prize fund in the occupational pension scheme created before 1. July 1968, does not apply to the provision in section 7, point 1, second paragraph.
Assets that an employer after 10. November 1965 have paid for income years 1965, 1966 and 1967 to the prize fund, can be used in whole or in part, to the coverage of the worker's fee to the national insurance scheme for the groups of workers covered by the occupational pension scheme.
Means that the employer has paid to the prize fund before 10. November 1965 can be used to the coverage of the social security tax to the national insurance scheme as mentioned in the preceding paragraph provided that all workers at the employer first supplementary pension benefits is assured of such a size that the total pension benefits corresponding to the national insurance scheme benefits counted since service time at the employer, or in the case of occupational pension plan benefits if these are higher.
When an employer has created the independent Prize Fund before 1. July 1968, this can be maintained, but it can not be paid additional grants to the Fund.

7. Assets in the pension fund created before 1. July 1968 to be applied to the old age and disability pensions for retirees and workers who because of age will not be able to make up the full additional pensions in the national insurance scheme and to the survivor's pension to their survivors. Pension funds which should have been distributed in connection with the introduction of the refugees, the attached Board should still be allocated for Social Ministry's regulations of 31. August 1962. Pension protection is going to happen in a life insurance company or a pension fund, or, funds are transferred to a special fund, cf. These working section 9. If the Fund has greater assets than assumed necessary for coverage of missing additional pensions, to the excess funds with the financial authority's consent is transferred to a pension fund regulatory or to a prize fund.
Financial audit may depart from the provisions in the preceding paragraph when particular reasons requires. To pension funds created before 1. July 1968 it may not provided grants after 1. July 1968.
By-Fund approved by the Insurance Council in pursuance of previous working § 10, C, without regard to the provisions in front of continue their business with unaltered statutes. The financial authority authorizing the grants that can be granted to such funds.

8. The provisions of section 13, paragraph 4, shall not apply to rights that are acquired before 1. July 1968.

9. An employee who is a member of a pension plan per 10. February 1984 can still be secured after the survivors ' benefits pension plan that applied at the aforementioned time, even if the provisions of section 5 section 4 is not implemented in the pension scheme.

§ 17. Pension schemes that do not answer inquiries from the financial audit or who refuse to make allocation by section 16 rules, can be given a time limit of 3 months to make distribution. If the deadline is not met, the financial audit three in the Board's place and require the funds transferred to an insurance company to the hedging of pension right as mentioned in section 13.

Chapter 2 For pension plan created before the law of 24. March 2000 No. 16 about the enterprise pension is in force the following provisions until the regulations for the pension scheme is modified in accordance with the requirements of the law on Enterprise pension § 2-1, third paragraph, cf.. section 16-2 and regulation of 1. December 2000 No. 1212 to law of 24. March 2000 No. 16 about the enterprise pension. The provisions correspond to the rules of the previous regulation of 27. October 1969 No. 9451 of private occupational pension schemes.

§ 1. - - -

§ 2. - - -

§ 3. - - -

§ 4. Occupational pension plan scope paragraph 2.
Accession criteria that are determined according to the provisions in point 2 b), need not be the same for all groups of workers. By assimilation of new workers in the pension scheme after 1. April 1982, it can not be used different criteria of accession due to gender.
It will still be allowed to let the admission in the pension scheme can be deferred until the first premium due date (hovedpremieforfall) after the accession criteria are met.

A worker who goes over from an employer to another with fixed occupational pension scheme, occupied in the new pension scheme earlier than set out in the General accession criteria. Such a provision, if any, must apply to all workers with more than 10 years of service time left until retirement age.
The provisions of section 4, paragraph 2, c and d get the corresponding application by improvements to the pension scheme.
If a shipping company creates private occupational pension schemes that are not, or only partially, include those groups of workers who go into the pension insurance for seamen, the terms of section 4, paragraph 2 e is considered satisfied if the old age pension and disability pension from the private occupational pension scheme-along with the pension from the national insurance scheme and any seamen's pension-does not exceed 66 percent of the salary. Similarly, the total must not exceed 50 enkepensjon per cent of the salary, yet so that the supplementary enkepensjon can make up 55 percent of the supplementary old age pension after the age of 70 years. In the calculation of the national insurance scheme benefits can it is regarded with 75 percent of the base amount without regard to whether the person is married or unmarried.

§ 5. Pension plan benefits and retirement point 2 b) (Repealed February 10 1984.) 
Point 3.
It is lower than the approved retirement age 67 years for the following professions: retirement age 55 years: Aircraft pilots Divers retirement age 60 years: Flight crew members except pilots retirement age 62 years: Professional drivers retirement age 65 years: Nurses mining workers during the day crane operators drivers of excavators and bulldozer drivers in Yrkesakkvisitører insurance travelers (sellers) Reindeer herders Employees on fixed oil offshore installations Driver and other teachers in These particular case approved the lower retirement age than 67 years , can still be used.
For groups coming in under the statutory pension scheme with a lower retirement age than 67 years, in private occupational pension scheme is determined the same retirement age as the normal retirement age in that statutory scheme. 
Point 4.
When the survivor should be put down because of carrying income, the pension is reduced by 40 percent of income over 8 scheme.
If the annual allowance in survivor is less than 6 percent of the base amount by this year's beginning, are paid uredusert pension.
Carrying the trial made when the insurance case occurs. For survivors under 50 years, carrying the testing with effect from the 1. January next year if the insurer becomes aware of changing business may conditions. After the age of 50 years are made new business may trial only at the request of the pensioner.
Business may be determined on the expected income the same way as in the national insurance scheme. 
Point 5.
The provision about the early payment of the old age pension also applies if the person has confessed to sick leave or attførings money responding to at least 75 percent of the full amount. The same is true if the occupational pension scheme includes disability pension and this is lower than the age pension. The assumption is that he or she has applied for a disability pension from the national insurance scheme and the pension scheme deems it highly likely that the permanent disability is set to at least 75 percent.
Without regard to whether or not the person is sick, confessed to money attførings money or disability pension from the national insurance scheme, the pension scheme can make early payment of old age when this happens at or after the time when he or she reached the lowest retirement age laid down for his profession.

section 6. Proportionality between the pensions of the occupational pension scheme the requirement of proportionality between the pensions do not preclude that employees who are included in the pension scheme, but that could have been kept out under the provisions of section 4, be ensured lower pension benefits than the other workers.
By the assessment of whether there is a reasonable relationship between the aggregate pension benefits should be taken into account only benefits from the national insurance scheme to the extent that these are earned by pay at the employer (cf. the regulations to point 1, first sentence).
By the application of the provisions relating to proportionality between the pensions will be able to be negligible pensions to some or to groups of workers. The provisions of section 6 is not a hindrance to provide a certain amount of the minimum pension to these workers. On the other hand it can also be agreed that it should be able to be seen away from the minimum pensions that are less than 1/20 of 12 times the base amount. 
Paragraph 1, first sentence.
In the salary included in the commissions, piecework addition, akkordavsavnsgodtgjørelse, holiday money equivalent to the salary during the holiday season and the value of free House and free board. It can including the average value of is regarded with such benefits in the last 3 years. The value of other benefits in kind is excluded to the extent can they be considered taxable income. Overtime allowance and other fluctuating or temporary addition can be seen away from the. 
Letter a).
The requirement that the pension plan will be the same for all, cause that the pension plan must include the same pension species for all who enter under the scheme. The rules for the determination of pensjonenes size and the terms of the right to the pension must be the same for all. CF. section 4 still to regulations, point 2 and section 5, paragraph 2 b. as agreed upon different retirement age for different groups of workers, the Division into groups happen on the basis of the nature of, etc., By assimilation of the workers in the pension scheme after 1. April 1982, it can not be used different retirement age because of gender.
For workers with lower retirement age in the occupational pension scheme than in the national insurance scheme can the national insurance scheme pensions is calculated on the basis of vesting time until retirement age in the national insurance scheme. If the national insurance scheme pensions is calculated on the basis of vesting time until retirement age in the occupational pension scheme, this must happen for all workers with lower retirement age than in the national insurance scheme. 
Letter b).
If the normed pension basis is used, the Foundation must not deviate more from the individual employee's wages than half of 12 times the base amount. The national insurance scheme benefits must be calculated on the basis of the normed amount. Normed pension must be considered and any base be adjusted at least every other year. 
Letter d).
Deductions for pension and retirement because additional from the national insurance scheme to pose as great part of full deduction corresponding to pension rewarding service time in relation to full service time. 
Letter e).
It may not be taken into account for future wage development other than that the national insurance scheme is estimated on the basis of a percentage share of the salary, equal to the percentage for all salary up to the salary that multiplied by the percentage is equal to 8 scheme.

section 7. Prize Fund point 2.
The funds in the prize fund can also be used to pension to workers who because of inability to work is not taken up in the fixed occupational pension scheme and to the pension to their survivors, jf. point 2 d).
The provisions of Rules section 7, point 2, last paragraph does not preclude that the Prize Fund's assets be used for the financing of pensions provided to achieve more accurate adaptation to the national insurance scheme benefits than it has been possible to make the calculation of the employee's premium for the pension scheme, cf. section 6 and section 13, paragraph 1, third paragraph, letter a), both with the corresponding regulations.

section 11. Prizes and grants point 1.
The provision in paragraph 1, Rules the first sentence does not preclude that the pension scheme is financed by a one-time premier for the proportionate part of the stipulated pension earned in each year (cf. the provision in section 13, paragraph 1, the second paragraph and the regulations to this point), supplemented with this year's risk premium for the unmet portion of fixed pension.
Premium payment shall in General take place on the basis of "NET system", that is, so that it only paid premium for those pension benefits that can be expected to want to get to the payout. It may still be used "the gross system" for as far as concerns such loss of pensions that are referred to in the fifth paragraph in the regulations to section 13, paragraph 1. Point 2 and 3.
By the calculation of the maximum annual supplement to the the highest base amount that has been current in the fiscal year.

§ 12. Coordination with occupational injury benefits received from social security and retirement of war By the comparison of the size of the service pensions and pensions from personal injury, social security, as mentioned in chapter IV of the law coordination, 16-18, to the size of the service pension be set to an amount equal to the sum of the national insurance scheme and the pension benefits received by-from the private occupational pension scheme.
The national insurance scheme because retirement is considered, by the application of the provision in the first paragraph, equal to the basic amount in the national insurance scheme unless otherwise follows from the provisions of the private occupational pension scheme.

section 13. Ownership right to earned pension points 1.
It is a criteria to calculate the earned pension under the provisions of section 13 Rules, point 1, second paragraph, that the pension scheme is financed by a one-time premier for the proportionate part of the stipulated pension earned in each year, jf. the regulations to section 11, paragraph 1.
By the application of Rules section 13, paragraph 1, the second paragraph could instead of the length of time the pension scheme membership have been, considered with the service time at the employer.
There is nothing in the way of that the increase of the amounts of pension only is considered with service time (trial period) after the forhøyelsen has taken place.

It is a condition of that performance in the occupational pension scheme should be able to be reduced by the application of some of the provisions in the Rules section 13, paragraph 1, third and fourth paragraphs, that it's taken subject to it in the insurance agreement or in the pension plan regulations. Such a disclaimer may not get the effect for pensions already earned in the pension scheme at the time the caveat is taken.
By the application of the provisions of the letter a) is it a prerequisite that it be taken into account only to the national insurance scheme the pension earned by the pension income that is rewarding in the occupational pension scheme. Further must be specified when and how the pension should be put down. Loss can happen in the following case: 1. Retirement before 70 years can be reduced when the pensioner at the same time has the right to a pension from the national insurance scheme.

2. Survivors ' benefits can be put down taking into account to the surviving spouse's ervervsevne and carrying possibilities. It is counting on an extra pension as well as the etterlattes the age of 70 years for occupational pension scheme should be able to provide benefits under the national insurance scheme be reduced when retirement or falling away because of expected income, carrying the remarriage or for other reasons, the extra pension the add-in is put down or fall away to the extent that it is not necessary to cover the missing pension from national insurance scheme.

3. Occupational pension can be put down when the additional pension from the national insurance scheme as it should be taken into account can be calculated more accurately than previously estimated. Impairment as mentioned may still not happen when the pension is already starting to run.

4. Occupational pension can be put down when it has been determined on the basis of the provision in the last period in the regulations to section 6, paragraph 1, letter a) and employee because of the disability or death are credited pension points in the national insurance scheme for the time after the stipulated retirement age in the occupational pension scheme.

It is also not something in the way of that occupational pension upon payment be reduced to the extent from the statutory occupational pension scheme or a pension scheme paid out refugees, attached pension as it has not been possible to take exactly into account when determining the pension.
Pensions that do not come to the payout because of that it is taken without prejudice, credited prize fund or pension adjustment fund.
It is not permitted to take the subject to put down the running-Board when 12 times the base amount forhøyes. The same applies to earned pension for resigned employee. 
Point 3 and 4.
For workers who are busy in the occupational pension scheme before 1. July 1968 the cash prize will be paid out can reserve to the extent off the case worker there was access to it by the provisions that applied for that pension plan as of 30. June 1968.
The provisions of point 4 may not be applicable for premium reserve an employee has been transferred from another pension scheme.

section 14. Termination of service the employer pension scheme completely or partially Suspends its operations, Financial Audit give solidarity Board a deadline on not under 3 months to transfer the funds to a life insurance company to the hedging of pension rights. If the deadline is not met, the financial audit three in the Board's place and require the funds transferred to the hedging of pension right as mentioned in section 13.

section 15. - - -

§ 16. Continuation of the previous transitional point 4.
Occupational pension scheme which is created before 1. January 1967 do not have to adopt new members after the mentioned date. This is true regardless of the pension plan the scope and the benefits it provides. By assimilation of new members after 1. July 1968 comes the provisions of section 4 of the application for the groups of workers pension scheme includes.
Workers who are busy in that the employer's occupational pension scheme before 1. January 1967, possibly before 1. January 1972 if new members of the same employee group occupied, also after 1. January 1972 secured pensions for another pension plan than that of other groups of workers not covered by the pension scheme created before 1. January 1967. 
Sections 6 and 7.
The supplemental pensions after section 16 Rules, point 6, third paragraph, must be secured in a fixed pension scheme or in a special fund. If the pensions are covered by the term premier, to the payment of social security tax to the national insurance scheme is not applied greater amount than that the funds in the prize fund at any given time are sufficient to secure the supplementary pension benefits.
The national insurance scheme benefits under the provisions of point 6, third paragraph, and point 7, first paragraph, should at least make the pensions calculated on the basis of the full salary in 1967 and base amount $ 5,400. Workers who want to get 40 years or more in the company, lies with the full supplementary pension benefits.

Chapter 3 For pension plan created before the law of 24. March 2000 No. 16 about the enterprise pension is in force the following provisions until the regulations for the pension scheme is modified in accordance with the requirements of the law on Enterprise pension § 2-1, third paragraph, cf.. section 16-2 and regulation of 1. December 2000 No. 1212 to law of 24. March 2000 No. 16 about the enterprise pension. The provisions correspond to the rules of the previous regulation of 9. March 1994 no. 166 on the transfer of return on plan kassers deposit.

§ 1. The provisions in the regulation of private occupational pension schemes of the 28. June 1968 No. 3 does not preclude that the share of pension plan surplus is transferred to a guarantee fund under the articles of Association pursuant to section 5 of the regulations of 19. February 1993 No. 117 about the insurance enterprise application of the law on pension funds and pension funds.

§ 2. Interest rate as agreed upon or paid out on paid-in capital responsible can not exceed the interest rate or yield that commensurate to the size of and the risks that are associated with the deposit.

II Regulation will take effect 1. January 2001.