Am letzten Freitag haben das Bundesministerium für Arbeit und Soziales und das Bundesministerium der Finanzen einen Referentenentwurf für das Betriebsrentenstärkungsgesetz veröffentlicht. Hiermit soll das Ziel der Bundesregierung umgesetzt werden, die Verbreitung der betrieblichen Altersversorgung (bAV) besonders in kleinen Unternehmen und unter Beschäftigten mit niedrigem Einkommen zu stärken. Nach dem Entwurf besteht das Gesetz aus zwei Maßnahmen: dem sogenannten Sozialpartnermodell, bei dem Arbeitgeber ihren Arbeitnehmern eine betriebliche Altersversorgung als Beitragszusage ohne eigenes Haftungsrisiko anbieten können, und aus einer steuerlichen Förderung der betrieblichen Altersversorgung.
Welche wesentlichen Regelungen enthält der Gesetzentwurf?
1. Das Sozialpartnermodell
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Welche wesentlichen Regelungen enthält der Gesetzentwurf?
1. Das Sozialpartnermodell
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