Definition: Supplementary pension schemes
Labour market
These involve expenditure by the enterprise or local unit on the funding of non-compulsory supplementary pension schemes. It includes:
(a) Insured plans;
(b) Self-administered funds;
(c) Book reserves or provisions;
(d) Other Expenditure.
Source:
Community statistics on the level and structure of labour costs 1996 - List, definition and breakdown of the variables, p.7
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