Framework agreement on occupational pensions at Fischereihafen-Betriebsgesellschaft mbH

… Within the tax-supported framework of Paragraph 3(63) of the EStG, occupational pensions are to be provided by means of a salary conversion. The financing is provided both by the employees (change of remuneration) and by the FBG (employer subsidy). Employee participation is voluntary. The FBG intends to replace the current occupational pension scheme with a new occupational pension scheme in the form of direct insurance through the Pension Fund of Cooperative-Oriented Enterprises (VGÜ) e.V. The current provision via the VVÜ will be closed with the introduction of the new direct insurance for new employees. For employees who have already acquired pension entitlements at the VVÜ at the time of reorganisation, these are maintained and can be continued. It is possible for these employees to voluntarily enter into direct insurance under the general conditions of participation (e.g. regarding the maximum age, see specifications, Annex 2) and to place the VVDC supply dormant under the ‘freezing’ of acquired entitlements. A simultaneous active membership in both pension schemes is excluded. The introduction of the new bAV is subject to the prior conclusion of a works agreement between the FBG and the works council. The key elements of the future works agreement are already set out in a regulatory agreement between the FBG and the works council; they comply with the procurement documents. Eligible employees are to be offered two successive tariff models: In the basic tariff, employees convert EUR 50.00 of their salary per month. The FBG grants an employer subsidy, the amount of which depends on individual company affiliation and provides for five stages (EUR 50.00 from 1 year, EUR 75.00 from 5 years, EUR 100.00 from 10 years, EUR 125.00 from 15 years, EUR 150.00 from 20 years of company affiliation). In the individual tariff, employees can convert additional remuneration in addition to the basic tariff. The FBG grants a percentage employer subsidy of 30% of the agreed conversion amount on the increased employee contribution. The employer subsidy is limited in two ways: (1) Salary conversion amount and employer subsidy may not together exceed 4% of the applicable contribution assessment limit in the general statutory pension insurance. (2) The employer subsidy shall be capped at EUR 400.00 until a joint monthly payment amount (employee and employer contribution together) has been reached. Employees of the FBG in an open-ended employment relationship are entitled to claim, as long as they are compulsorily insured in the statutory pension insurance and have at least one year of service. Temporary employees, trainees, low-paid employees and temporary agency workers are not entitled to the employer's subsidy. The ges