界定利益計劃一般按年齡、服務年期及最終平均薪金等因素的公式計算權益，而僱主供款率由精算師不時進行精算估值後建議。
A defined benefit scheme generally calculates benefits using a formula involving factors such as age, service and final average salary, with the employer's contribution rate recommended by an actuary following periodic valuations.