1 Where the employer contributes to a employee benefits scheme146 or the employees make their own contributions, the employer must transfer these contributions to a foundation, a cooperative or a public law institution.
2 Where the employer’s contributions and any made by the employee are used to take out health insurance, personal accident insurance, life assurance, disability insurance or whole life assurance in favour of the employee with a regulated insurance company or a recognised health insurance fund, the employer is not obliged to transfer the contributions as stipulated in the previous paragraph if an independent claim against the insurer would accrue to the employee on the occurrence of the event insured against.
3 Where the employee is obliged to make contributions to a benefits scheme, the employer must simultaneously contribute an amount at least equal to the total contributions of all his employees; he must finance his contributions from his own funds or from contribution reserves held by the fund which have previously been accumulated by the employer for this purpose and are shown separately in the fund’s accounts. The employer must transfer the contribution deducted from the employee’s salary together with his own contribution to the benefits scheme not later than at the end of the first month following the calendar year or insurance year for which the contributions are due.147
4 The employer must furnish the employee with the necessary information regarding his rights and entitlements against a benefits scheme or an insurer.148
5 At the request of the central office for ‘Pillar 2’ (occupational pension) insurance, the employer must supply any information available to him that might facilitate the location of persons entitled to dormant assets or of the institutions that manage such assets.149