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Employment and accrued pension rights among the elderly – a peek into the pension registers

Economic incentives behind retirement decisions come up in discussions around pension reforms. The 2005 pension reform in Finland was designed to also encourage longer working careers.

While the relationship between pension accrual and employment decision is a complex issue, this study aims to take the first steps on the path towards considering this question in light of the register data on earnings-related pensions. We consider development in the employment of the elderly and explore the possibility of linking pension accrual and employment from an empirical point of view.