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betriebliche Altersvorsorge im Mittelstand

betriebliche Altersvorsorge im Mittelstand

          
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About the Book

Inhaltsangabe: Zusammenfassung: Ziel dieser Arbeit ist es, die geeigneten Durchführungswege für ein mittelständisches Unternehmen auszuwählen. Im ersten Kapitel werden die Probleme und die Lösungswege vorgestellt. Das zweite Kapitel beschäftigt sich mit den Grundlagen der BAV. Als Ausgangspunkt bietet sich im zweiten Kapitel eine kurze, systematischen Einordnung der BAV in das System der Alterssicherung an. Dem folgt ein Abriss der Finanzierungsverfahren im System der Alterssicherung. Die Finanzierung durch den Arbeitgeber wird in Zukunft für den Arbeitnehmer an Bedeutung verlieren. Bei Gesellschafter-Geschäftsführer und Fach- und Führungskräften in mittelständischen Unternehmen hingegen wird die arbeitgeberfinanzierte BAV ein interessantes Modell bleiben, um Mitarbeiter zu gewinnen. Durch die Einführung des Rechts auf Entgeltumwandlung soll dem Arbeitnehmer die Möglichkeit gegeben werden, seine Versorgungslücke selbst zu schließen. Anschließend findet eine nähere Erläuterung der drei Zusagearten statt, die der Arbeitgeber seinen Mitarbeiter anbieten kann. Als Grundlage für die rechtlichen Rahmenbedingungen der BAV werden im dritten Kapitel die fünf Durchführungswege komprimiert charakterisiert. Im vierten Kapitel werden die rechtlichen Rahmenbedingungen der BAV für Arbeitgeber und Arbeitnehmer ausführlich dargestellt. Die arbeitsrechtlichen Konsequenzen werden anhand des „Gesetzes zur Verbesserung der betrieblichen Altersversorgung" aufgezeigt. Die steuerlichen Auswirkungen sind für den Arbeitgeber, als auch für den Arbeitnehmer ein wichtiges Entscheidungskriterium für die Auswahl des Durchführungsweges. Das fünfte Kapitel beschäftigt sich mit den Chancen und Risiken der BAV aus Arbeitgeber- und Arbeitnehmersicht. Das sechste Kapitel geht auf die Problematik des Mittelstandes im Vergleich zu Großunternehmen ein. Beide sind verpflichtet eine BAV anzubieten. Die Großunternehmen profitieren von ihrem Größenvorteil gegenüber den mittelständischen Unternehmen.


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Product Details
  • ISBN-13: 9783838682693
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3838682696
  • Publisher Date: 14 Sep 2004
  • Height: 210 mm
  • No of Pages: 84
  • Series Title: German
  • Weight: 122 gr


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