When should a company have its own pension fund?

Whether it makes sense for a company to have its own pension fund depends on the number of insured members. Since the introduction of occupational pensions in 1985, regulations have tightened significantly, and this increased level of complexity has led to higher administration costs. 

From 2015 to 2025, the number of pension funds halved. As a result, more and more companies are opting to join a collective fund. In contrast to smaller pension funds, larger funds benefit from being able to spread their fixed administration costs across a large number of members. This means that administration costs per person stay the same or only rise minimally.