Who do I pay for?
In accordance with the law, the company must pay contributions for those employees who are appointed on a group contract basis – this does not, however, apply to apprentices and trainees below the age of 25.
Employees not appointed on a group contract basis
Reporting employees that are not appointed on a group contract basis is voluntary.
If you choose to do so, all employees from the age of 18-67 who are not appointed on a group contract basis - including managers - must be reported.
Apprentices and trainees
You may voluntary report apprentices and trainees - all those below the age of 25 and those below the age of 18.
They can simply be reported as a separate group.