Prof. Dr. Yordanka Angelova
Technical University of Sofia
Dr. Veselin Angelov
Technical University of Sofia
https://doi.org/10.53656/str2024-6s-5-stu
Abstract. This study examines the design and implementation of pension schemes in industrial enterprises in the UK, France, and Germany. The focus is on scheme funding, contribution rates, tax benefits, and incentives for stakeholders. The study is motivated by the early historical development of pension insurance in these countries and their social policies in modern conditions. Recommendations are made for adapting these schemes to Bulgaria, taking into account internal and external factors affecting enterprises.
Keywords: Pension schemes, Pension insurance, Assurance, Social security, Industrial enterprises.
JEL: H55, H75, J32