Enterprises that have employees via the a-melding can be required to have a pension scheme that guarantees the employees a retirement pension in accordance with the Mandatory Occupational Pensions Act.
Who must establish a pension scheme?
The Mandatory Occupational Pensions Act applies to enterprises that meet at least one of the following requirements:
a) at least two persons in the enterprise have working hours and salaries corresponding to 75 percent or more of a full-time equivalent
b) at least one person without ownership interest in the enterprise has working hours and a salary corresponding to 75 percent or more of a full-time equivalent
c) persons in the enterprise that each have working hours and salaries corresponding to 20 percent or more of a full-time equivalent and combined perform work corresponding to at least two full-time equivalents.
Report information about the pension scheme arrangement via the a-melding
Employers are required to report which pension scheme provider they have entered into an agreement with. The pension scheme provider’s organisation number must be reported monthly via the a-melding, alongside taxable pension contributions and premiums.