Traduction de «Régime d'encouragement à la pension anticipée » (Français → Anglais) :

(13a) In the case of funded defined-benefit schemes, certain elements, such as conversion into a capital sum of part of a periodic pension, transfer of pension rights, a reversionary pension payable to a dependant in return for the surrender of part of a pension or a reduced pension where the worker opts to take earlier retirement, may be unequal where the inequality of the amounts results from the effects of the use of actuarial factors differing according to sex at the time when the scheme’s funding is implemented.

(17) In the case of defined-benefit schemes funded by capital accumulation, unequal levels of benefit may be set in certain circumstances such as conversion into a capital sum of part of a periodic pension, transfer of pension rights, a reversionary pension payable to a dependant in return for the surrender of part of a pension, or a reduced pension where the worker opts to take early retirement, where the unequal nature of the payments is attributable to actuarial calculation factors which differ according to sex.

These benefits (anticipated old-age pensions and early retirement benefit for labour market reasons) represent only a part of the benefits paid by these schemes.

9. In the context of addressing the important challenge of the ageing population, supports the Council's call for the reform of pension systems to be accelerated, to ensure that they are both financially sustainable and meet their social objectives; considers that a new strategy of a multidisciplinary nature is required and calls therefore for Parliament to be fully involved when the Commission and Council draft their joint report on pensions for the Spring European Council in 2003; notes the European Council's first step to discourage early retirement and to increase opportunities for older workers to remain in the labour market;

The Commission believes that the use of early retirement schemes should be limited and workers encouraged to stay in the labour market beyond the standard retirement age.

* Ensure that pension systems, and in particular early retirement and invalidity schemes, and their interaction with tax-benefit systems, offer effective incentives for the participation of older workers; that workers are not encouraged to take up early retirement and are not penalised for staying in the labour market beyond the standard retirement age; and that pension systems facilitate the option of gradual retirement.