The defined benefit plan is a method of defining the retirement benefits of pension funds in which the benefits are fixed and the contributions are derived from them. The retirement benefit is usually defined as a percentage of the insured salary and per insurance year. If there is a salary increase, the insured benefit increases to the same extent. The contributions levied, on the other hand, are variable or are calculated individually on the basis of salary trends. This means that in the case of salary increases, so-called supplementary payments are typically required, which are higher the later the salary increase takes place. See also defined contribution plan.