什么是 Occupational Pension？ | HR 术语表 | BambooHR
A workplace pension scheme set up by an employer to provide retirement income for staff.
An occupational pension is a retirement savings scheme established by an employer for its employees, as distinct from a personal pension an individual arranges independently. Contributions typically come from the employer, the employee, or both, and build a fund or entitlement for later life.
Schemes are broadly either defined benefit, where the eventual pension is based on salary and service, or defined contribution, where it depends on contributions and investment growth. Defined contribution has become far more common.
In Ireland, occupational pensions are regulated by the Pensions Authority and carry trustee and disclosure duties. With auto-enrolment being introduced for employees not already in a scheme, employers should review how any existing occupational pension interacts with the new obligations.
