Who participate in a pension plan.
- The developer of the pension plan is any company, society, company, corporation, association or trade union that promotes its creation or it participates in its development.
- Shareholders are individuals in whose interest the pension plan is created. It is shareholder suspended anyone who has stopped in the performance of contributions but it maintains its consolidated rights within the plan.
- Payees are individuals with a right to the perception of provisions, have been or not shareholders.
In the case of individual pension plans, the developer has assigned functions that in the other types corresponds to the Control Committee. In addition, has the figure of the Shareholder's Defender and of the payees, to whose decision claims will be subjected that they formulate these against the managing entities, depositories or promoters.