#577864
Faoi scéim ranníocaíochtaí sainithe pinsin is ar na tairbhithe atá an riosca iomlán.
Under a defined contribution pension scheme all of the risk is borne by the beneficiaries.
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#577914
I gcás scéime ranníocaíochtaí sainithe pinsin, ní mór ciste réadach a bheith ann.
For a defined contribution pension scheme, a real fund must exist.
#577930
Maidir le ranníocóirí seachas fostaithe a dhéanann ranníocaíocht le scéim ranníocaíochtaí sainithe pinsin, féadfar daoine féinfhostaithe a áireamh orthu, ar daoine iad atá rannpháirteach i scéim ranníocaíochtaí sainithe pinsin nó daoine eile neamhfhostaithe ar daoine iad atá rannpháirteach i scéim ranníocaíochtaí sainithe pinsin de bhua a ngairme nó a stádas fostaíochta roimhe sin.
Contributors other than employees who contribute to a defined contribution pension scheme may include self-employed persons participating in a defined contribution pension scheme or may be non-employed persons who participate in a defined contribution pension scheme by virtue of their profession or former employment status.
#577849
Is í an difríocht bhunúsach sa chuntasaíocht idir scéim sochar sainithe pinsin agus scéim ranníocaíochtaí sainithe pinsin ná go ndéantar, i gcás na scéime sochar sainithe pinsin, an sochar don fhostaí sa tréimhse reatha a shocrú i dtéarmaí ghealltanais an fhostóra faoi leibhéal na bpinsean, agus go ndéantar an sochar don fhostaí sa tréimhse reatha a shocrú, i gcás na scéime ranníocaíochtaí sainithe pinsin, trí na ranníocaíochtaí a rinneadh leis an scéim agus an t-ioncam ó infheistíocht agus na gnóthachain agus na caillteanais sealúchais a tuilleadh ar na ranníocaíochtaí sin agus ar ranníocaíochtaí roimhe sin.
The fundamental difference in accounting for a defined benefit pension scheme as compared to a defined contribution pension scheme is that, for the defined benefit pension scheme, the benefit to the employee in the current period is determined in terms of the undertakings made by the employer about the level of pension, whereas for the defined contribution pension scheme the benefit to the employee in the current period is determined by the contributions made to the scheme, and the investment income and holding gains and losses earned on those and previous contributions.
#577856
Fearacht scéime ranníocaíochtaí sainithe pinsin, féadfaidh an fostóir agus/nó an fostaí ranníocaíochtaí iarbhír a dhéanamh leis an scéim sa tréimhse reatha.
As with a defined contribution pension scheme, the employer and/or employee may make actual contributions to the scheme in the current period.
#577863
Baineann difríocht bhunúsach eile idir scéim sochar sainithe pinsin agus scéim ranníocaíochtaí sainithe pinsin le híocaíocht an chostais as an scéim pinsin a oibriú.
A further basic difference between a defined benefit pension scheme and a defined contribution pension scheme concerns the payment for the cost of operating the pension scheme.
#577917
Déantar an ranníocaíocht a dhéanann fostóir le scéim ranníocaíochtaí sainithe pinsin thar ceann fostaí a láimhseáil mar chuid de chúiteamh d’fhostaithe.
The contribution made by an employer to a defined contribution pension scheme on behalf of an employee is treated as compensation of employees.
#1604395
Gníomhas Iontaobhais Cinntitheach agus Rialacha Scéim Pinsean Ranníoca Shainithe Uisce Éireann. (Dar dháta an 17 Lúnasa 2016).
DEFINITIVE TRUST DEED AND RULES OF THE IRISH WATER DEFINED CONTRIBUTION PENSION SCHEME. (DATED 17 AUGUST, 2016).
#577850
Dá bhrí sin, cé go bhfuil faisnéis iomlán ar fáil, i bprionsabal, faoi na sochair do na rannpháirtithe sa scéim ranníocaíochtaí sainithe pinsin, is ar bhonn achtúireach a mheastar na sochair do na rannpháirtithe i scéim sochar sainithe pinsin.
Thus while there is in principle complete information available on the benefits for the participant in the defined contribution pension scheme, the benefits for the participants in a defined benefit pension scheme are estimated actuarially.
#577936
Toisc go dtagann cuid mhór den mhéadú ar theidlíochtaí pinsin na rannpháirtithe i scéim ranníocaíochtaí sainithe pinsin, agus an maoiniú le haghaidh na sochar dá bharr sin, ó ghnóthachain sealúchais nach gcuirtear san áireamh i bhforlíontaí ranníocaíochta rannpháirtithe i scéimeanna sochar sainithe pinsin, is minic a dhéantar coigeartú diúltach i leith an athraithe ar theidlíochtaí pinsin le haghaidh na ndaoine aonair den sórt sin.
Given that much of the increase in the pension entitlement of participants in a defined contribution pension scheme, and thus ultimately the funding for the benefits, comes from holding gains that are not included in the contribution supplements of participants in defined contribution pension schemes, the adjustment for the change in pension entitlements for such individuals will frequently be negative.