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In this chapter we describe the different individual funding techniques used in the financing of Defined BenefitDefined Benefit pension schemes. For each of the methods presented, we explain how the contributions to be paid and the reserves to be constituted are calculated. We also illustrate the funding logic by addressing the concepts of actuarial anticipation and pension gap corresponding to early retirement and mobility during the career.

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Individual Funding Methods

  • 章节

  • 发表日期：

    2025年

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  • Pierre Devolder,
  • Sébastien de Valeriola

摘要

In this chapter we describe the different individual funding techniques used in the financing of Defined BenefitDefined Benefit pension schemes. For each of the methods presented, we explain how the contributions to be paid and the reserves to be constituted are calculated. We also illustrate the funding logic by addressing the concepts of actuarial anticipation and pension gap corresponding to early retirement and mobility during the career.