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Flexibler Übergang in die Rente Lebensarbeitszeitkonten: das zukünftige Instrument in der Personalpolitik: Leitfaden zur Störfallabwicklung und Störfallvorsorge

Flexibler Übergang in die Rente Lebensarbeitszeitkonten: das zukünftige Instrument in der Personalpolitik: Leitfaden zur Störfallabwicklung und Störfallvorsorge

          
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About the Book

Angesichts der demografischen Entwicklung in Deutschland und der Verschiebung des gesetzlichen Rentenbeginns auf das 67. Lebensjahr müssen bereits heute attraktive Lösungen gefunden werden, um eine Überalterung der Mitarbeiterstruktur in den Betrieben zu verhindern und um Arbeitnehmern einen flexiblen, abschlagsfreien und gleitenden Übergang in die Altersrente zu ermöglichen. Auf Grund von stark abfallenden Geburtenjahrgängen und der zunehmenden Verlängerung der Lebenserwartung befinden sich die Altersvorsorgesysteme in einem drastischen Wandel. Die höhere Lebenserwartung bewirkt eine höhere Rentenbezugsdauer. Im Jahr 2010 betrug die durchschnittliche Bezugsdauer 18,5 Jahre, was eine Steigerung von über 2,7 Jahre im Vergleich zu 1995 beinhaltet. Mit Einführung der Erhöhung des Rentenbeginns, will man zum einen die Bezugszeit verkürzen und zum anderen erreichen, dass die Arbeitnehmer länger in die gesetzliche Rentenversicherung einzahlen. Dennoch wird die gesetzliche Rentenversicherung, neben der betrieblichen und privaten Altersvorsorge, in nächster Zukunft nicht mehr in der Lage sein, den Bedarf der Altersvorsorge als tragende Säule weitreichend abdecken zu können. Die Lösung für Arbeitnehmer und Arbeitgeber, die einen flexiblen Übergang vom Berufsleben in den vorzeitigen Ruhestand präferieren, könnte die Einführung und Vereinbarung von Lebensarbeitszeitkontenmodellen sein. Arbeitgeber und Arbeitnehmer vereinbaren bei diesem Modell, dass Teile des Arbeitsentgeltes, nicht unmittelbar nach erbrachter Arbeitsleistung abzugelten sind, sondern auf ein separates Konto gutgeschrieben werden. Das angesparte Guthaben kann dann unmittelbar vor Renteneintritt verwendet werden, um dem Arbeitnehmer einen frühzeitigeren flexiblen Ausstieg aus dem Arbeitsleben zu ermöglichen. Ziel dieser Arbeit ist es Lebensarbeitszeitkonten als eine für Arbeitnehmer und Arbeitgeber vorteilhafte Alternative zu betrieblichen Altersvorsorgekonzepten näher zu beleuchten und als sinnvolles personalp


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Product Details
  • ISBN-13: 9783956366871
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Sub Title: das zukünftige Instrument in der Personalpolitik: Leitfaden zur Störfallabwicklung und Störfallvorsorge
  • Width: 148 mm
  • ISBN-10: 3956366875
  • Publisher Date: 12 Sep 2014
  • Height: 210 mm
  • No of Pages: 62
  • Spine Width: 4 mm
  • Weight: 95 gr


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Flexibler Übergang in die Rente Lebensarbeitszeitkonten: das zukünftige Instrument in der Personalpolitik: Leitfaden zur Störfallabwicklung und Störfallvorsorge
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Flexibler Übergang in die Rente Lebensarbeitszeitkonten: das zukünftige Instrument in der Personalpolitik: Leitfaden zur Störfallabwicklung und Störfallvorsorge
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