Who carries out them and in what amount.
Only can make contributions to a pension plan subjects constituyentes of the same, that is, own shareholders. In the case of pension plans of employment, the developer can do contributions to the same one in favour of its employees.
Exceptionally, can carry out contributions in favour of people with physical or sensory disability equal to or more than the 65 %, mental equal to or more than the 33 %, as well as of disabled people that they have a legally declared disability, regardless of its degree. Tales contributions can be made by the spouse or relatives in a straight line or collateral until the third degree inclusive or who were in charge of him.
The amount of the contributions to the pension plan can set freely, but in no case it can exceed the set limit, that currently is certain in 10,000 euros by shareholder and year. Is included in these amounts contributions that, where applicable, make promoters of the system's plans of employment.
In the case of shareholders people over 50 years old, the limit is increased until 12,500 euros a year.
If annual contributions are made for an amount higher than the allowed maximum, excesses you will be able to drop before 30 June of the next year without application of sanction, proceeding to the refund of the contributed amount excessively.
The frequency of the contributions is fixed freely by the shareholder, that it can, also, to determine the evolution or growth of the contributions, or, at any time, to modify them or to suspend them.