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Die betriebliche Altersversorgung in Deutschland: Verbreitung, Durchführungswege und Finanzierung

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  • Blank, Florian
  • Wiecek, Sabrina

Abstract

Durch die Rentenreform 2001 wurde die betriebliche Altersversorgung deutlich aufgewertet. Sie soll seither - ähnlich wie die private Vorsorge - dazu beitragen, im Zusammenspiel mit der Gesetzlichen Rentenversicherung das Ziel der Lebensstandardsicherung im Alter zu erreichen. Neben anderen Einzelmaßnahmen wurde aus diesem Grunde auch ein Rechtsanspruch auf Entgeltumwandlung eingeführt - Arbeitnehmerinnen und Arbeitnehmer können nun einen Teil ihres Gehalts in die betriebliche Altersversorgung umlenken. Das Diskussionspapier stellt Ergebnisse der WSI-Betriebsrätebefragung 2010 zu verschiedenen Aspekten der betrieblichen Altersversorgung in Deutschland vor. Thematisiert werden das Angebot einer Altersversorgung, seine Durchführung und Finanzierung, Änderungen seit 2001 und schließlich die Nutzung und Finanzierung der betrieblichen Altersversorgung durch Entgeltumwandlung. Die Daten belegen u.a., dass das Angebot der betrieblichen Altersversorgung abhängig von Branche und Betriebsgröße sehr unterschiedlich verbreitet ist.

Suggested Citation

  • Blank, Florian & Wiecek, Sabrina, 2012. "Die betriebliche Altersversorgung in Deutschland: Verbreitung, Durchführungswege und Finanzierung," WSI Working Papers 181, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    • Handle: RePEc:zbw:wsidps:181
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    Cited by:

    1. Lamla, Bettina & Coppola, Michela, 2013. "Is it all about access? Perceived access to occupational pensions in Germany," MEA discussion paper series 201312, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. Lott, Yvonne, 2015. "Costs and benefits of flexibility and autonomy in working time: The same for women and men?," WSI Working Papers 196, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    3. Tangian, Andranik S., 2015. "Is the left-right alignment of parties outdated?," WSI Working Papers 198, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    4. Lott, Yvonne, 2014. "Working time autonomy and time adequacy: What if performance is all that counts?," WSI Working Papers 188, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.

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