A feature of defined benefit (DB) occupational pensions is that changing jobs entails gains or losses (depending on the age at transition) in terms of overall pension entitlements. Inefficiencies may arise in the labour market if employees covered by DB pensions tend to change jobs more or less often than they would if pension entitlements were fully portable.

A feature of defined benefit (DB) occupational pensions is that changing jobs entails gains or losses (depending on the age at transition) in terms of overall pension entitlements. Inefficiencies may arise in the labour market if employees covered by DB pensions tend to change jobs more or less often than they would if pension entitlements were fully portable.

Commentators constantly cite an increase in labor mobility as a major reason for the shift in the private sector from defined benefit to defined contribution plans. But while most casual observers accept such a phenomenon, economists have been hard pressed to find any significant change over time.

Finansdepartementet har sendt forslag til justeringer i skattereglene for pensjon til høring. Justeringene er tilpasninger til pensjonsreform som trer i kraft fra 2011. Hensikten med justeringene er å støtte opp om arbeidslinja i pensjonsreform: det skal lønne seg å arbeide og det skal være mulig å kombinere arbeid med pensjon. Forslaget innebærer blant annet at dagens skattebegrensningsregel skal erstattes av nytt skattefradrag for pensjonsinntekter.