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Informationspflichten in der betrieblichen Altersversorgung. Mögliche Folgen für Geringverdiener

Informationspflichten in der betrieblichen Altersversorgung. Mögliche Folgen für Geringverdiener

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,3, Technische Hochschule Köln, ehem. Fachhochschule Köln (Versicherungswesen), Veranstaltung: Seminar zur betrieblichen Altersversorgung, Sprache: Deutsch, Abstract: Gegenstand dieser Seminararbeit sind die Informationspflichten in der bAV. Durch das zunehmende Angebot dieser Zusatzversorgung zahlreicher Unternehmen aus verschiedensten Branchen sowie diverser Gesetzesänderungen und BAG-Rechtsprechungen in den vergangenen Jahren wird mehr und mehr deutlich, dass bezüglich der Informationspflichten oftmals noch Unklarheit herrscht. Häufig sind besonders einkommensschwachen Arbeitnehmern (kurz AN genannt) die steuer- und sozialversicherungsrechtlichen Folgen einer bAV (z. B. in Form einer Entgeltumwandlung) nicht bewusst. Ziel dieser Seminararbeit ist es, die aktuellen Informationspflichten in Bezug auf die bAV zu erläutern und zugleich zu verdeutlichen, welche Folgen für Geringverdiener eintreten könnten. Die möglichen Folgen für einen Geringverdiener im Zusammenhang mit der bAV werden dem Leser der Arbeit anhand einer exemplarischen Entgeltumwandlung aufgezeigt. Zuletzt beschäftigt sich die Arbeit damit, inwiefern der Arbeitgeber (kurz AG genannt) gut in Bezug auf die Weitergabe von Informationen beraten ist. Heutzutage lässt es sich aufgrund vieler Faktoren, aber vor allem bedingt durch den demografischen Wandel nicht mehr allein von der gesetzlichen Rente leben, da einige Menschen im Rentenalter in die sogenannte Altersarmut rutschen. Aus diesem Grund hat die betriebliche Altersversorgung (kurz bAV genannt) eine ständig wachsende Bedeutung im Versorgungssystem eingenommen, um der Altersarmut entgegenzuwirken. Zudem wird eine bAV in mehr und mehr Unternehmen etabliert, damit jedem die Chance gegeben wird neben der gesetzlichen Rente zusätzlich vorzusorgen.


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Product Details
  • ISBN-13: 9783346477590
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 30
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346477592
  • Publisher Date: 23 Jul 2021
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 50 gr


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