1. This Directive applies to supplementary pension schemes with the exception of schemes covered by Regulation (EC) No 883/2004.

2. This Directive does not apply to the following:

(a) supplementary pension schemes that, on the date of entry into force of this Directive, no longer accept new active members and remain closed to them;

(b) supplementary pension schemes that are subject to measures involving the intervention of administrative bodies established by national legislation or judicial authorities, which are intended to preserve or restore their financial situation, including winding-up proceedings. This exclusion shall not extend beyond the end of that intervention;

(c) insolvency guarantee schemes, compensation schemes and national pension reserve funds; and

(d) a one-off payment made by an employer to an employee at the end of that employee's employment relationship which is not related to retirement provision.

3. This Directive does not apply to invalidity and/or survivor's benefits attached to supplementary pension schemes, with the exception of the specific provisions of Articles 5 and 6 relating to survivor's benefits.

4. This Directive applies only to periods of employment falling after its transposition in accordance with Article 8.