Occupational pensions, tenure, and taxes

Lenke til artikkel:



Hernæs, Erik, John Piggott, Tao Zhang and Steinar Strøm




Journal of Pension Economics and Finance

Vol 10 (3), 435-456

Sammendrag (engelsk)

The occurrence in firms of occupational pensions is investigated with a linked employer–employee dataset, supplemented with actuarial calculations of tax savings when labour compensation is in the form of pensions compared to wages. Tax gains, which can be shared between employers and employees, and expected increases in average tenure are both clearly associated with the occurrence of an occupational pension. Occupational pensions are typically found in large firms, with decentralized wage negotiations, a high degree of unionization, and the requirement of long training. The results and the approach provide a basis for analyzing also the trend towards DB pensions.


Occupational pensions; actuarial cost calculations; tax gains; linked employer-employee data


C25; D21; G23

Prosjekt info:

Oppdragsgiver: Arbeids- og inkluderingsdepartementet
Oppdragsgivers prosjektnr.:
Frisch prosjekt: 1307 - Strategisk instituttprogram om pensjonsforskning