PEMBENTUKKAN DANA PENSIUN DENGAN METODE BENEFIT PRORATE CONSTANT PERCENT

Abstract

ABSTRACT

The pension fund is a fund that had been collected specifically for the purpose of providing benefits to employees upon reaching the age of retirement, death or disability. Pension plan play an important role in providing certainty about the welfare of the private life of the paticipants during retirement. In order to achieve the desire of the labor force will be estalished a pension plan. This study will be constructed on a defined benefit pension plan by using Benefit Prorate Constant Percent. Results of research in the form of calculation of normal dues per year for each of the participants for active work. Calculation of pension plans shows that the age of entry into work and the age of retirement plan affecting benefits and pension contributions.

Keywords: Retirement, Defined Benefit, Benefit Prorate, Constant Percent.