Buscando la estabilidad para la empresa y el empleado: cómo construir modelos mixtos de previsión que optimicen las aportaciones empresariales: los Cash Balance Plans

Abstract

The situation as regards supplementary social welfare provisions has changed in various ways in countries with more experience of such systems than Spain. For years now, we have been witnessing an in-depth consideration of the pros and cons of the different systems, and we now seem to be going back to the origins of welfare: employers provide certain amounts and employees aspire to obtain benefits that cover a minimum objective and are at the same time relatively stable. It is interesting to see therefore how in most countries the trend is not towards pure defined contributions, but rather towards mixed models that determine costs to employers and stabilise benefits for employees. It is important to learn how others have dealt with problems and to apply that lesson to the problems we find in our own case. In our opinion, we must present the advantages that stable models can provide for groups of employees in a company and try to stop merely repeating clichés which are simplistic and not entirely correct. That is what this paper aims to do.