| 单词 | occupational pension |
| 释义 | occupational pension A pension provided by an employer for former employees. In contributory pension schemes employees are required to contribute part of their pay to help meet the cost of the scheme; in non-contributory schemes the entire cost is borne by the employer. Fully funded schemes build up sufficient funds to meet the actuarially expected cost of pensions. In unfunded schemes the pensions are paid for out of current revenue by the employer. In partially funded schemes there is a fund, but not one sufficient to meet the full forecasted cost of pensions due. Defined contributions schemes fix the contributions by employers and employees to the pension fund: pensions depend on the financial peformance of the fund. Defined benefit schemes fix what the pensioners receive, the employer making up any deficiency in the fund's financial performance. Defined-benefit schemes may fix benefits in cash terms, or index-link them, either to prices or current earnings. |
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