New data collection on accrued-to-date social insurance pension entitlements in a national accounts context : Main findings

Catherine Girodet ; Haukur Gudjonsson ; Matthias Wicho ; Bettina Wistrom ; Jorrit Zwijnenburg

Organisation for Economic Co-operation and Development

关键词: Ageing;    National accounts;    Social insurance;    Central framework;    Pensions;   

DOI  :  https://doi.org/10.1787/93abd66a-en

学科分类：社会科学、人文和艺术（综合）

来源: OECD iLibrary

【 摘 要 】

This paper analyses results on social insurance pension liabilities and entitlements across OECD countries, on the basis of a new data collection. In addition to information on employment-related schemes (covered in the central framework of the national accounts), this new data collection also includes information related to social security pension schemes. As the latter make up a large part of pension liabilities and entitlements, this new data collection provides important new insights into the role of social insurance pensions across OECD countries and on how countries may be affected by ageing populations. The results show that pension liabilities and entitlements are, on average, more significant in European countries than in non-European OECD countries. Furthermore, the results show an increasing preference for defined contribution schemes over defined benefit schemes for private pension schemes, possibly in order to address some of the challenges brought about by an ageing society.