Session: 83

Pensions

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Summary

Based on the in force Spanish legislation about the pensions commitments assumed by the companies with their workers and beneficiaries, we analise most of the possible scenarios situations that the companies assume based on their collective agreement comparing it with the situation previous to this legislation, which generates different amounts of the book internal funds that should be externalised before 16 November 2002. 

The situations analyzed in this work develop different assumptions based on age of retirement, years of employees contributions to the social security system at the date of retirement, technical interest rate, annual growth wages, pensions and social security contributions, etc.

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