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French Equivalent: Plans de retraite professionnels facultatifs

The establishment of these plans is voluntary for employers (including those in which there is automatic enrolment as part of an employment contract or where the law requires employees to join plans set up on a voluntary basis by their employers).

In some countries, employers can on a voluntary basis establish occupational plans that provide benefits that replace at least partly those of the social security system. These plans are classified as voluntary, even though employers must continue sponsoring these plans in order to be exempted (at least partly) from social security contributions.

Source Publication:
OECD Working Party on Private Pensions, 2005, “'Private Pensions: OECD Classification and Glossary, 2005 edition”, OECD, Paris.

Cross References:
Mandatory occupational plan
Occupational pension plan

Statistical Theme: Financial statistics

Glossary Output Segments:
OECD Private Pensions

Created on Monday, January 20, 2003

Last updated on Wednesday, August 17, 2005