This is the name that represents the characteristics of the West German pension insurance established by the reform of 1957. This name was used because the benefits of increased productivity were distributed to pension recipients by determining or revising the pension amount to reflect the increase in nominal wages. The pension amount at the start of payment is calculated using the following formula: Individual pension amount = individual calculation base x general calculation base x number of years of membership x annual benefit rate The individual calculation base is the ratio of an individual's wage to the average wage of all employees, averaged over the period of membership. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
1957年の改革によって成立した西ドイツ年金保険の特徴を表す名称。年金額が名目賃金の上昇を反映するように決定または改定されることにより,生産性向上の成果が年金受給者にも配分されるのでこの名称が使われた。支給開始時の年金額は次式によって計算される。 個人の年金額=個人算定基礎×一般算定基礎 ×加入年数×1年当り給付率 個人算定基礎は被用者全体の平均賃金に対する個人賃金の比率を加入期間について平均した値。
出典 株式会社平凡社世界大百科事典 第2版について 情報 |
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