“Pension funds" that are commissioned by both social partners are to be found in just over 10 per cent of companies. These are the findings of an empirical analysis based on the IW Personnel Panel 2017. The relative proportions of these different ways of providing occupational pensions have not changed significantly since an earlier survey conducted in 2013, nor has how much companies contribute to the financing of occupational pensions. Seven out of ten companies pay at least part of the contributions. Supplementing the established surveys of institutions for occupational retirement provision or employees and retiree s, the direct survey of HR managers also gives an insight into their expectations regarding the newly introduced options for occupational pensions. So far, however, the majority of companies are barely aware of the effects of the new legislation. The extent to which employers are informed increases with the number of their employees. This finding casts doubt on the legislators' hope that the measures enacted in the Strengthening Occupational Pensions Act will motivate especially small and medium-sized enterprises to increase their involvement in occupational pension schemes.