The law establishes rules for occupational pension funds that companies and self-employed individuals can create in addition to the general pension system. These funds must obtain authorization from the ministry and be supervised by the Financial Supervisory Authority, meeting the same requirements as general pension funds regarding financial solvency, risk management, and internal controls. The law also allows these funds to operate cross-border within the European Economic Area. Membership is based on agreements between employees and employers, and the funds must be financially and legally separate from the sponsoring companies.