You need to know…
… on the new mandatory employer subsidy for deferred compensation (Section 1a (1a) BetrAVG)
by Christine Hansen and Jean-Baptiste Abel
In our Client Alert https://kpmg-law.de/mandanten-information/weichenstellungen-beim-arbeitgeberzuschuss-zur-entgeltumwandlung/ , we have already informed you about the current, and in some cases still controversial, course of the new subsidy for deferred compensation. Do you already know the most important things about the grant? Here we summarize in 5 points for you:
Conclusion: We recommend that employers review their existing pension arrangements to determine whether there is a specific need for adjustment. The introduction or adjustment of the employer’s allowance should be carried out in compliance with the works council’s co-determination rights under Section 87 (2). 1 No. 8 and 10 BetrVG and after joint discussion of administrative issues with the pension providers.
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