Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
Employee Benefits (IAS 19) - Actuarial Society of India
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Defined Contribution Plan• Employer pays fixed contribution to anexternal fund (usually % <strong>of</strong> salary).• Employer’s obligation is discharged uponpayment <strong>of</strong> the contribution.• Members benefits depend uponperformance <strong>of</strong> the fund over time.• <strong>Employee</strong>s run the risk <strong>of</strong> investmentwww.carajkumarradukia.com 20