Betriebliche Altersversorgung by Rainer Wilz - Bookswagon
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Betriebliche Altersversorgung

Betriebliche Altersversorgung


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About the Book

Inhaltsangabe: Einleitung: Betriebsrenten bilden seit rund 170 Jahren einen wesentlichen Bestandteil der Alterssicherung in Deutschland. Noch nie waren sie aber zur Sicherung des Lebensstandards so wichtig wie in der heutigen Zeit. Die Verabschiedung des Altersvermögensgesetzes vom 11.05.2001 hat Veränderungen sowohl bei der privaten als auch bei der betrieblichen Altersvorsorge bewirkt. Dadurch haben alle Arbeitnehmer einen Anspruch auf betriebliche Altersversorgung. Für kleine und mittlere Unternehmen sind die Neuerungen von besonderer Relevanz, da die meisten dieser Unternehmen im Gegensatz zu vielen Großunternehmen bis dahin gar keine Altersversorgung angeboten haben. Doch die Unsicherheiten der Unternehmen auf diesem Gebiet sind groß. Sie müssen sich nun mit der komplexen Thematik der betrieblichen Altersversorgung befassen, die betriebswirtschaftliches, steuerliches, rechtliches und personalwirtschaftliches Wissen verlangt. Zugleich wird die Bevölkerung mit einer auf Grund der demographischen Entwicklung unvermeidbaren Niveausenkung der gesetzlichen Rente konfrontiert. Somit kommt der betrieblichen Altersversorgung die Aufgabe zu, einen zumindest teilweisen Ausgleich für die Reduzierung der gesetzlichen Rente zu schaffen. Das Hauptziel dieser Arbeit ist es, einen Überblick über das Thema der betrieblichen Altersversorgung zu geben und die verschiedenen Durchführungswege vergleichbar zu machen. Bei der Bewertung der verschiedenen Möglichkeiten geht es vorrangig darum, welche Art der betrieblichen Altersversorgung insbesondere für kleine und mittlere Unternehmen geeignet ist. Das Thema der betrieblichen Altersversorgung wird in erster Linie aus der Sicht der Unternehmen betrachtet. Dabei wird nur beiläufig auf die Belange der Arbeitnehmer eingegangen. Die Durchführungswege der betrieblichen Altersversorgung werden nachfolgend untersucht, um Arbeitgebern von kleinen und mittleren Unternehmen einen Einblick in die verschiedenen Möglichkeiten der betrieblichen


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Product Details
  • ISBN-13: 9783838640655
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 199 gr
  • ISBN-10: 3838640659
  • Publisher Date: 27 Jan 2005
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Sub Title: Bei kleinen und mittleren Unternehmen
  • Width: 148 mm


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