Pensions and Retirement Training Course on Employer Subsidies and Cost-Sharing

Module 1: Introduction to Cost-Sharing in Pension Systems
Overview of cost-sharing and employer subsidy concepts
Rationale for shared responsibility in modern pension design
Historical evolution of employer-sponsored retirement plans
Comparative analysis: DB vs. DC cost-sharing structures
Employer matching, subsidies, and incentives across sectors
Case study: Public vs. private sector cost-sharing models

Module 2: Policy and Plan Design Considerations
Setting contribution rates and cost-sharing ratios
Structuring employer subsidies and incentive programs
Incorporating flexibility for different employee categories
Balancing short-term affordability and long-term sustainability
Linking cost-sharing policies to plan governance and funding objectives
Workshop: Designing a cost-sharing policy for a hybrid pension scheme

Module 3: Financial and Actuarial Analysis
Impact of employer subsidies on plan solvency and funding ratios
Valuing the employer’s share of costs under different economic scenarios
Using actuarial projections to assess contribution adequacy
Evaluating intergenerational equity in cost-sharing
Sensitivity analysis of changes in contribution rates or subsidies
Exercise: Modeling financial outcomes under alternative cost-sharing scenarios

Module 4: Legal, Taxation, and Regulatory Frameworks
Legislative guidelines for employer and employee contributions
Tax treatment of subsidies and shared costs
Accounting implications under IFRS and IPSAS standards
Fiduciary and disclosure requirements for employers and trustees
Coordination with labor agreements and collective bargaining frameworks
Discussion: Regulatory limits on employer cost-sharing practices

Module 5: Governance, Communication, and Sustainability
Governance structures for managing employer and employee contributions
Transparent communication of cost-sharing policies to members
Monitoring affordability and competitiveness in contribution strategies
Adjusting subsidies in response to demographic or economic changes
Best practices for aligning cost-sharing with ESG and DEI principles
Capstone project: Developing a sustainable employer subsidy and cost-sharing policy framework