Benefits
1. Benefits to employers- Employer contribution is treated as expense of the firm and thereby providing a tax shield benefit
- Reduce the burden of the employer in paying pension which may impact cash flows
- Reflecting stability And the company's attention to employees
- Reduce the problem of turnover rate of employees
- Financial security in case of work resignation, retirement, or death
- Receive extra income from the employer
- Tax incentives available during membership, and upon membership termination