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6530 - Pension fundsDefinition / Belongs to this divisionThis division includes legal entities (fund, plan, and / or plan institutions) created solely for the purpose of supplementing pensions for employees of contributors or other members of the fund. It includes defined benefit pension plans and individual plans where the amount of the benefit is determined based on the contributions of the members.
This division includes:
- the employee benefit plan
- pension fund plans
- the pension plan
It belongs to this branch - Hungarian supplementThis division includes - Hungarian supplement:
The service is usually provided in the form of an annuity. The pension plan can be created by single or regular multiple payments; may be mandatory or voluntary; the return can be nominal, with pre-determined conditions or adjusted to market conditions. If you have an employee relationship, it may or may not be transferable in the event of a change of job. The payment period can be a fixed period, with a minimum or maximum period. Savings can be inheritable or non-inheritable.
It does not belong to this sectorThis division excludes:
- pension fund management, see 6630
- compulsory social security, see 8430
It does not belong to this branch - Hungarian supplementThis division excludes - Hungarian supplement:
- custody, see 6619
- pension fund administration, see 6629