institution for occupational retirement provision
Definitions over time (1)
-
‘institution for occupational retirement provision’, or ‘IORP’, means an institution, irrespective of its legal form, operating on a funded basis, established separately from any sponsoring undertaking or trade for the purpose of providing retirement benefits in the context of an occupational activity on the basis of an agreement or a contract agreed: individually or collectively between the employer(s) and the employee(s) or their respective representatives, or with self-employed persons, individually or collectively, in compliance with the law of the home and host Member States, and which carries out activities directly arising therefrom;
Other definitions of this term in this act (1)
Each has its own scope, dates and uses. Open one to see when it applies.
Used in (0 places in 0 provisions on 12/11/2026)
No text uses this concept on 12/11/2026.