In 2000, occupational pension systems comprised 430,000 individuals as eligible for a future old-age pension. With one out
of six dependently employed persons entitled to a future company pension, this figure is markedly below EU average. Company
pensions are most prevalent among major corporations, where generally all employees are included in the scheme, whereas among
small and medium-sized enterprises they are a decidedly rarer phenomenon. Employee pension schemes are similarly unequally
distributed across economic sectors. The highest prevalence is among energy and water utilities and the financial sector,
whereas the tourism and educational services have few companies that offer this fringe benefit.
Keywords:Second pillar; pension funds; firm pensions; Austria
Forschungsbereich:Makroökonomie und europäische Wirtschaftspolitik