(vi) Movement away from a defined benefit pension plan to a defined contribution plan

Contributions towards pension are the same for both sexes.

(For purposes of pension benefits and pension contributions)

The second tier of the pension system the compulsory funded State pension scheme is based on the principle of investing individual social insurance contribution payments, providing that part of the person's social insurance contribution payments for old age pensions will be invested.

21. The pre pension benefit is payable from the Labour Fund and the period in which it is received is considered as contributory for purposes of calculating the old age pension.

The pension is calculated on the basis of paid contributions.

The CPP regulations were amended in 1988 to allow the exempted employees to make contributions.

(a) The exclusion of differences in employee contributions to UNJSPF and local comparator schemes

The staff member is expected to contribute to the United Nations Joint Staff Pension Fund or any other pension scheme in accordance with the staff regulations and rules of the organization and the relevant rules of the fund or scheme.

The staff member is expected to contribute to the United Nations Joint Staff Pension Fund or any other pension scheme in accordance with the staff regulations and rules of the organization and the relevant rules of the fund or scheme.

Old age pension under the retirement, cessation of employment at an advanced age and old age scheme.

The first tier is a pension scheme that is based on social insurance contribution payments and that operates according to the principle of the solidarity of generations.

Salaries, social security contributions, pension charges and pension allowances

In order to secure payment of obligatory contributions for social welfare and pension insurance, the Federation authorities have developed rules and regulations on contributions and on income taxes to identify the lowest basis for calculating contributions and taxes, up to 55 per cent of the latest statistically registered salary.

155. Under the widows and orphans pension scheme, a male public servant has to contribute compulsorily to the scheme at the point of entry into the public service.

A drastic reduction in pension benefits (although maintaining the non contributory nature of the pension plan)

The survivor's pension is paid on a monthly basis, and the amount of pension is calculated on the basis of the provider's possible old age pension, assuming that the respective person would have continued to work till the retirement age prescribed by the Law On State Pensions and would have continued to make contributions towards pension within the previous amounts.

170. The basis of calculation of the old age pension is income of an insured person on which contributions were paid.

His application was refused because he had not made the required contributions to the CPP for the minimum qualifying period.

In 2004, total contributions represented 94.8 per cent of benefit payouts, with payouts exceeding total contribution income by 68.1 million.

Bear v. Canada (Attorney General) involved the Minister's refusal to permit the applicant to make retroactive contributions to the Canadian Pension Plan (CPP).

Pension in respect of cessation of employment at an advanced age under the retirement, cessation of employment at an advanced age and old age scheme.

Depending on the type and length of appointment, the staff member may contribute to the United Nations Joint Staff Pension Fund or any other pension scheme in accordance with the staff regulations and rules of the organization and the relevant rules of the fund or scheme.

40. There are contributory and non contributory old age pension schemes.

Pension, gratuity and social security arrangements are based on deductions from the employees' salary and contributions by employers.

This gives a possibility to acquire additional pension capital without increasing the total social insurance contribution payment rate for old age pensions, thus ensuring a higher income substitution level in old age.

Local government pension scheme and the widows pension scheme

169. Periods for the assessment of the right to the old age pension are divided into contributory periods and non contributory periods.

Converting unfunded pension schemes to funded pension systems is one option available to Governments.

In case a man or a woman does not have 20 years of service as far as insurance goes, they earn their right for a pension when they fulfill at least 25 years of pension service.

The armed service pension scheme and widows and orphans pension scheme

A working pensioner continues to make social insurance contribution payments and to accrue the notional pension capital that is used for increasing the pension amount once in three years.

Pension contributions post adjustment indices

The Fund relies on three sources of income (a) employers' contributions (b) employees' contributions and (c) investment income.

(a) Employee contributions were taken into account in the actuarial evaluation of the retirement plans of UNJSPF, all local employers and the province of Quebec

The operation of the pension scheme of the first tier is based on insurance principles the pension amount is based on the notional pension capital that has been accrued during the person's working life, i.e., information about contribution payments made for pension insurance that is divided by the projected life expectancy at the respective age upon retirement.

The contingencies covered by this scheme are retirement, cessation of employment at an advanced age and old age and also the death of pensioners in the scheme.

In paragraph 38 of the report, the Pension Fund agreed with the Board's recommendation that it use the best practices of other funds as a benchmark in accounting for pension contributions.

If the actual contribution basis applicable to the author in Spain had, for example, been in the 1960s, application of the current minimum basis would redound to his benefit.

So the way social security works is more like this.

The civil pensions scheme

Fisheries pension scheme

Contribution rate required (as percentage of pensionable remuneration)

166. The scheme is voluntary and contributory.

Canada pension plan