Definition: Non-autonomous unfunded pension scheme

National accounts

In a non-autonomous unfunded pension scheme, employers make only the commitment to ensure the payment of a defined level of pension benefits. The pension rights of the employees, that are normally legally recognised, are based in this case on the
commitment made by the firm and its capacity to face the payment obligations at the time they are due.
Eurostat, "Lump sum payments to government in the context of the transfer of pension obligations"; (2004 edition), Office for Official Publications of the European Communities, 2004, Luxembourg

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