Employer Perspective: How the Occupational Strengthening Pensions Act Affects Company Pension Schemes – Legal and Economic Aspects

This article analyses the effects of the German Occupational Pension Strengthening Act on interest in occupational pension schemes before and after its introduction. Based on qualitative expert interviews with 20 executives from various industries and companies of different sizes, the analysis was conducted using MAXQDA and statistical methods. Since the law was passed, employers' commitment to occupational pension schemes has increased, as has general interest – but not primarily because of the mandatory employer contribution. The type of implementation depends heavily on the size of the company, as does the attitude toward mandatory occupational pension schemes. The article provides recommendations for strengthening occupational pension schemes and offers food for thought for employers, trade unions, and the political debate on mandatory regulations.