確定給付企業年金

2002年4月より導入された新しい確定給付型の企業年金です。

適格年金制度は2012年までに廃止されることとなり、その後継制度として、また代行部分の返上を行った厚生年金基金の受け皿として位置付けられます。適格年金制度に比べ、積立義務が厳しくなっているほか、中途退職者への給付が義務付けられ、受給権保護が厚生年金基金並みに強化された制度です。

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