Traduction de «Régime de retraite à cotisation » (Français → Anglais) :

defined contribution plan [ DCP | money purchase pension plan | money purchase plan | defined contribution pension plan ]

fixed benefit-fixed contribution pension plan [ fixed benefit-fixed contribution plan ]

fixed benefit-fixed contribution plan

An Act to amend the Members of Parliament Retiring Allowances Act (money purchase pension)

money-purchase pension plan | money-purchase plan

cash balance pension plan | cash balance plan

deferred profit-sharing pension plan

occupational pension scheme | occupational retirement pension scheme | occupational scheme

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

funded pension plan | funded pension scheme | funded scheme

The CJ has confirmed in several cases that workers should be able to deduct contributions to foreign occupational pension schemes in the same way as contributions to domestic schemes.

12. Stresses the importance of combating indirect discrimination in pension schemes, not only in occupational schemes but also in the practices of statutory pension schemes; emphasises that the CJEU has made it clear that occupational pension schemes are to be considered as pay and that the principle of equal treatment therefore applies to those schemes as well, despite the fact that the distinction between statutory and occupational pension schemes is problematic in some Member States and that the concept of occupational pension schemes is unknown in others, potentially leading to indirect discrimination in the labour market; recognis ...[+++]es that women’s access to occupational pension schemes is more restricted, owing to shorter working hours, shorter length of service and horizontal and vertical gender segregation in the labour market, and the gender pay gap, and that contribution-based schemes rarely take care-related breaks and involuntary part-time work into account; calls on the Commission to examine the impact of the shift from statutory state pensions towards occupational and private schemes on the gender pension gap; calls on the Commission to monitor closely and report on the implementation of this principle, as the transposition has proved to be unclear in some Member States;

51. Notes a large variety in the design of pension plans, varying from defined benefit (DB) to defined contribution (DC) or mixed schemes; notes also a shift from DB schemes to DC schemes or the establishment of mandatory funded pillars in some Member States; stresses that this increases the need for more transparency and better information provision to citizens regarding the promised benefits, cost levels and investment strategies;

Hybrid pension scheme – In a hybrid scheme, elements of both defined contribution and defined benefits are present or, more generally, the risk is shared by the scheme's operator and beneficiaries.