La protección social complementaria en la empresa: Desarrollo y perspectivas

Abstract

This paper is an introduction to the development of supplementary welfare contributions by employers with strong tax incentives, along with with individual systems. It analyses the two most significant elements at the current time: the strong drive towards introducing these systems in public administrations, following the example of large companies, where they are already consolidated; and on the other hand the scant presence of such systems in SME's, in which 2004 should be a year of strong activity due to the end of the externalisation period for pension commitments to employees.