Employer's obligation to provide information on pension provision?
Occupational safety, protection against dismissal, employee pension schemes - as an employer you have to think of a lot. The clarification and information obligations have a limit, however, because the employee also has to inform himself about his own affairs. This applies in particular to the possibility of deferred compensation under the Company Pension Act.
The legal pension alone will hardly be enough for the coming generations of retirees. It is therefore advisable to look for one more retirement provision to take care of, for example in the form of company pension schemes. Employees can use the option of deferred compensation for this.
Claim deferred compensation as an employee
- The "Law for the Improvement of Company Pensions" - in short "Company Pension Act" (BetrAVG) - gives you As an employee, you have the option of receiving part of your remuneration entitlements for the company pension scheme use. This claim arises from § 1a para. 1 BetrAVG.
- Accordingly, every employee can demand from his employer up to 4% of the statutory contribution ceiling pension insurance to be used for pension purposes. This can e.g. B. done by the employer taking out direct insurance for the employee. Eligible for the benefits from this direct insurance or Life insurance is the employee are his bereaved (s. § 1b para. 2 BetrAVG).
- The employee finances the contributions through the deferred compensation insurance self. However, this gives him tax advantages. He can claim a special expense deduction for income tax in accordance with Section 10a of the Income Tax Act. The deductible contributions for old-age provision include, in accordance with Section 82 Para. 2 EStG also contributions for direct insurance.
Employers have no duty to provide information
In the past, it was disputed whether the employer is obliged to inform his employees about the possibility of deferred compensation in accordance with Section 1a BetrAVG. Such an obligation to provide information was partly based on the principle of good faith in accordance with Section 242 of the German Civil Code (BGB). The Company Pension Act itself does not provide for such an obligation to provide information.
Every now and then employees find themselves in a situation in which they consider ...
- With judgment of 21. January 2014 (file number: 3 AZR - 807/11) has the Federal Labor Court (BAG) decided the following: The employer is not obliged to inform the employee of the possibility of deferred compensation.
- The judges argued that this obligation could not be derived from the company pension law or from the employer's duty of care. With regard to the possibility of deferred compensation, there is no "competence or information gap" between the employer and his employee. Rather, every employee can obtain the necessary information himself.
Not an argument for insurance agents
- As an employer, you should pay particular attention if insurance agents argue with you with an alleged obligation to provide information about deferred compensation. In such a case, the relevant insurance agent may not be properly informed. Or, above all, he has the conclusion of contracts in mind ...
- Nevertheless, as an employer, you can inform your employees about the possibility of deferred compensation. Here it is advisable to obtain information beforehand from an independent insurance expert who does not work on a commission basis. to hold an information event in the company in which the employees take part.
The company pension scheme is an important component of old-age security and salary conversion can play a central role in this.
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