295. Pension schemes to which the principle of equal treatment applies.

The principle of equal treatment1 applies to a private occupational pension scheme which results from an agreement between employees and employer or by a unilateral decision of the employer, which is a scheme governed by its own rules, and for which membership is not compulsory for general categories of workers, as distinct from a statutory social security scheme2. The principle applies not only to contracted-out occupational schemes but also to non-contracted-out schemes and there is no need to distinguish according to whether the contributions to the scheme are from the employer or the employees