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La baisse des taux d’intérêt impacte le deuxième pilier. C’est un point d’attention, d’une part pour les assureurs, principalement en branche 21, d’autant plus si on tient compte du système de garantie sur primes futures. De plus, les assureurs mettent en place une iniquité intergénérationnelle. D’autre part, pour les assureurs en branche 23 et pour les fonds de pension, suivant les circonstances et la volatilité des actifs. C’est également un sujet d’actualité pour les employeurs qui, pour les plans DB, sont obligés de dégager progressivement des réserves complémentaires afin de palier à la faiblesse des taux des assureurs ou des rendements des fonds de pension. De même pour les plans DC ou CB, suite à la garantie de rendement minimum, telle que décrite dans l’article 24 de la LPC. La baisse des taux d’intérêt a également un impact très important en termes de provisions dans le bilan des employeurs, suite à l’actuelle norme IAS 19.
taux d'intérêt --- deuxième pilier --- assurance de groupe --- fonds de pension --- garantie de rendement minimum --- IAS 19 --- Sciences économiques & de gestion > Finance
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Les coûts salariaux en Belgique sont parmi les plus élevés en Europe, et ce en raison d'une fiscalité et des charges sociales plus hauts que la moyenne. Dans cette situation, les employeurs cherchent des formes alternatives plus avantageuses de rémunérer leurs travailleurs.Les bonus ne font pas exception à la règle. Il existe en effet diverses formes sous lesquelles un bonus peut être octroyé. Ces formes alternatives paraissent de premier abord bien plus avantageuses que le bonus sous sa forme ordinaire. Mais est-ce vraiment le cas? Dans quelle mesure ces formes alternatives sont elles vraiment pleus avantageuses? Comment choisir entre celles-ci? Ce mémoire aborde un certain nombre d'éléments, en allant plus loin que l'aspect purement financier, afin de pouvoir se faire une idée plus globale de la problématique et des tenants et aboutissants de chacune des formes identifiée.
Bonus --- Fiscalité --- Avantages non récurrents liés aux résultats --- Partcipation aux bénéfices --- Warrants --- Options --- Assurance de groupe --- rémunération --- Sécurité sociale --- Formes alternatives de rémunération --- Droit, criminologie & sciences politiques > Droit fiscal --- Sciences économiques & de gestion > Gestion des ressources humaines
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"Employee turnover is recognised as costly". The consequences of an employee’s departure result in a loss for the employer in terms of training and productivity. That is, employers do not want to lose their workers. Previous studies have shown that employee benefits plans can be suitable and relevant to deal with retention and companies’ attractiveness. Thanks to them, an employer can differentiate himself from another employer. Group insurances are mainly used to provide an extra-legal pension capital. In Belgium, many employers offer this kind of retirement plan. Although some authors have studied the consequences of implementing different employee benefits plans, in Belgium, there is a lack of interest in research studies regarding the impact of a group insurance on employee retention in companies. The aim of this master thesis is to develop a specific thought on the group insurance offered, in Belgium, by employers to their employees and to establish if there is a causal link between this specific employee benefit and employee loyalty. This thesis provides a current assessment of the situation of employee retention in Belgium through a group insurance. In this study, we try to answer our research question: “the practice of employee retention in Belgium through the group insurance: is it relevant and efficient?”. The first part which is theoretical helps to acquire a better understanding of the group insurance. A literature review is carried out to take meaning of important factors in retention and loyalty of employees. The second part concerns the methodology used which is the qualitative research through semi-structured interviews. To answer the main research question, we have formulated five sub-questions to have specific items to discuss during the interviews. They describe the employees’ knowledge about group insurances; they explain how this cash alternative is perceived by employees; they discuss the motivations of employers to implement a group insurance; they search of an asymmetry (if any) between the employees’ perception of this product and the offer made by employers as well as whether a group insurance is a retention factor in companies. Our contribution is to raise awareness among employers and employees as well as any interested person about the relevance (or not) and the possibilities (or not) of staff retention via the use of the group insurance. The findings show that there is a weakness in the employees’ knowledge about group insurances including tax benefits and guarantees except the retirement capital. Employers use them mainly due to tax efficiency and epidemic trend to attract people. A group insurance taken individually is not enough to retain employees, insofar factors that make candidates stay within 'their' company are not only financial ones. We use the metaphor of a candidate, which is the 'three-legged stool'. There must be a balance between the "social" factor, the "salary package" and the "work task". A group insurance is an element that can be part of the employee's salary package. The salary package can be a criterion on which employees decide according to all their own important criteria (to come, to stay or to leave a company). A qualified opinion seems us more prudent to answer the research question, we can say that in our sample (and only within), a group insurance can sometimes play a "secondary" and "indirect" role in retention. Even if a group insurance is not seen as a key factor in retention, as it is explained in this master thesis, if employers want to raise the group insurance influence, communication by employers (on tax benefits for employees and other guarantees (if any)) as required by some employees and a revision of the group insurance contribution amount can be key factors in the employees’ understanding and appreciation and thus can lead to a stronger impact.
assurance groupe --- assurance de groupe --- assurances vie --- fidélisation --- rétention --- assurances --- group insurance --- retention --- employee turnover --- insurances --- employee benefits --- life insurances --- Sciences économiques & de gestion > Finance --- Sciences économiques & de gestion > Gestion des ressources humaines --- Sciences économiques & de gestion > Multidisciplinaire, généralités & autres
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Maakt u zich zorgen over uw pensioen? Vreest u ook dat de financiering ervan op losse schroeven staat? Laat u zich vooral niet in slaap wiegen door de verhoging van de wettelijke pensioenleeftijd tot 67 jaar. In tien stellingen legt Het grote pensioenbedrog uit waarom uw pensioen op drijfzand is gebouwd en wat u in de toekomst boven het hoofd kan komen te hangen. Een objectieve analyse van de pensioenproblematiek is immers nergens te vinden. Overheid en politici vermijden het onderwerp zo veel mogelijk, want er valt geen eer mee te behalen, of extra stemmen. Daarom toont Het grote pensioenbedrog de weg naar een duurzame oplossing. Om die te realiseren, moet iedereen evenwel bereid zijn om zijn vooroordelen te laten vallen en het algemeen belang voorop te stellen.
pension de retraite SEE ALSO : Assurance vieillesse --- Assurance vieillesse --- BPB1612 --- pensioen --- pensioenfinanciering --- kapitaal --- 132.1 Pensioenen --- 368.43 --- ouderdomspensioen SEE ALSO : Ouderdomsverzekering --- Ouderdomsverzekering --- pension --- financement des pensions --- capital --- Ouderdomsverzekering. Voorbarige dood. Weduwen en wezen. --- pensioenen --- Social security law --- Age group sociology --- pensioenbeleid --- maatschappijkritiek --- 06.04.g.B |x Groepsverzekering ; België |y Group life insurance ; Belgium |z Assurance de groupe ; Belgique --- Pension trusts --- Belgium --- Finance --- Pensions --- Government policy --- eläkejärjestelmä --- pensionsordning --- regime pensionistico --- program emerytalny --- Altersversorgungssystem --- пензиони систем --- skema e pensioneve --- pensionssystem --- nyugdíjrendszer --- pensioenregeling --- scéim pinsean --- pensiju shēma --- důchodový plán --- mirovinski sustav --- pension scheme --- skema ta’ pensjoni --- συνταξιοδοτικό σύστημα --- pokojninski načrt --- пенсионна схема --- dôchodkový plán --- plano de pensões --- plan de pensiones --- senatvės pensijų sistema --- пензиски систем --- sistem de pensii --- pensionisüsteem --- mirovina --- assicurazione per la vecchiaia --- occupational pension --- skema tal-pensjonijiet --- subsidio de vejez --- foglalkozási nyugdíj --- piano pensionistico --- dávkový plán --- ouderdomspensioen --- vecuma pensija --- magánnyugdíj --- schéma dôchodkového zabezpečenia --- σχέδιο συνταξιοδότησης --- régime de pension --- allocation vieillesse --- συνταξιοδότηση --- penzijní pojištění --- darbavietas pensija --- retraite --- Rentenversicherung --- väljateenitud pension --- vanaduspension --- seguro de vejez --- Altersruhegeld --- σύνταξη γήρατος --- alderdomspension --- Ruhegehaltsregelung --- pensionikindlustus --- alderdomsydelse --- senatvės pensija --- Altersversicherung --- mokslininko pensija --- Ruhegehalt --- State pension --- pjan pensjonali --- eläke --- пенсионнен план --- pensione di anzianità --- pensijų sistema --- emerytura --- työeläke --- пенсия за старост --- pensionsförsäkring --- regime de pensões --- старосна пензија --- pension i moshës --- pensione sociale --- důchodový program --- amžiaus pensija --- ouderdomsuitkering --- pensão de reforma --- starosna mirovina --- senatvės draudimo sistema --- pinsean scoir --- ametipension --- kansaneläke --- sochar scoir --- vanhuuseläke --- dôchodok --- starobný dôchodok --- vanaduskindlustus --- valstybinė pensija --- assegno di vecchiaia --- pension profesional --- profesinė pensija --- sistem pokojninskega zavarovanja --- nyugdíjprogram --- pinsean gairme --- subsídio de velhice --- pensione di vecchiaia --- pensionsplan --- pensión de vejez --- pension de vieillesse --- pension plan --- penzijní plán --- државна пензија --- pinsean ceirde --- pensiju plāns --- old age pension --- pensión de jubilación --- důchodové pojištění --- důchod --- öregségi nyugdíj --- Ruhegeld --- retirement pension --- seguro de velhice --- åldersförsäkring --- ασφάλεια γήρατος --- pensão de velhice --- állami nyugdíj --- folkepension --- pension de retraite --- prijevremena starosna mirovina --- riiklik pension --- pirmojo laipsnio valstybinė pensija --- plan de pensii --- pensioniskeem --- assurance vieillesse --- alderdomsforsikring --- pension shtetëror --- pensione per raggiunti limiti d'età --- štátny dôchodok --- επίδομα γήρατος --- pensie de bătrânețe --- ouderdomsverzekering --- dôchodok zo zamestnania --- indennità di vecchiaia --- pensie --- valsts pensija --- Ouderdomsverzekering. Voorbarige dood. Weduwen en wezen --- scéim pinsin
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