Traduction de «Régime sélectif de retraite anticipée » (Français → Anglais) :

Selective Voluntary Early Retirement Plan

Special Early Retirement Plan

early-retirement incentive plan

At national level, important reforms of pension systems and of early retirement arrangements have been launched in several Member States.

Despite reforms of pension systems and early retirement schemes, in 2003 only 40.2% of older workers (aged 55-64) were still in employment; the rate was 60% in the US and 62% in Japan.

46. Stresses the need to carry out the necessary reforms to guarantee the sustainability of pension systems; believes that if effective retirement ages are to be raised successfully, pension reforms need to be accompanied by policies that limit access to early retirement schemes and other early exit pathways, develop employment opportunities for older workers, guarantee access to lifelong learning, introduce favourable tax policies offering incentives to stay in work longer, and support active healthy ageing; emphasises the acceleration of the pressure placed by demographic developments on national budgets and pension systems now that the first cohorts of the ‘baby boom generation’ are retiring ...[+++]; notes the uneven progress and levels of ambition across Member States in formulating and implementing structural reforms aimed at increasing employment, phasing out early retirement schemes and evaluating, at Member State level and together with social partners, the need to put both statutory and effective retirement ages on a sustainable footing in line with rising life expectancy; stresses that Member States that fail to implement gradual reforms now may at a later stage find themselves in a scenario where they have to implement reforms shock-wise, with significant social consequences;

By way of example, 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.