Besides the other conditions in this chapter, an individual DC scheme must have at least the following elements:
- an accrual target of 1.875% of the pension base per participation year;
- the deductible is the minimum deductible permitted for tax purposes;
- the DC graduated scale published by the Tax and Customs Administration based on 3% actuarial interest, graduated scale 2;
- the possibility to continue investing after the retirement date.