{"id":154223,"date":"2024-03-21T07:41:16","date_gmt":"2024-03-21T06:41:16","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/154223\/"},"modified":"2024-11-07T03:48:26","modified_gmt":"2024-11-07T02:48:26","slug":"pension-levels-and-income-replacement-ratios-after-the-adoption-of-the-general-retirement-income-act","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/154223\/","title":{"rendered":"Pension Levels and Income Replacement Ratios after the Adoption of the General Retirement Income Act"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-154223","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"The effects of pension harmonisation on individual pension levels can be shown by applying the provisions of the General Retirement Income Act (APG) to the insurance patterns of persons retiring and receiving their first old-age pensions in 2002-03. For men, the General Retirement Income Act results in a reduction of gross pension benefits and a lower income replacement ratio, i.e., the ratio between the first retirement income and the last earned income. The extent of the reduction depends on the retirement age and, in particular, the deductions due to early retirement (corridor pension). In case of a long contributory period (traditional employment pattern), the income replacement ratio drops by 6 percentage points, while for persons with unstable insurance patterns the income replacement ratio according to APG will be about 14 percentage points lower than according to ASVG (General Social Insurance Act). These losses can be mitigated through continued employment up to the statutory retirement age and offset for persons with a traditional insurance history.","onlinedate":"2006-11-24 01:00:00","lang":"German","publication_series":"","publication_date":"20061101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"","keywords":"[\"Pensionsreform Allgemeines Pensionsgesetz Pensionsh\u00f6he Einkommensersatzrate\"]","jelcodes":"[]","related_publications":"[]","pdf":326317,"zip":null,"link":"","monthly_report":true,"monthly_report_main":false,"monthly_report_volume":"79","monthly_report_pages":"805-816","monthly_report_pages_sort":"805","issue":"11","journal":"WIFO-Monatsberichte","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[44312],"research_groups":[3510],"collaboration":"","persons":[3698],"persons_data":"[{\"personId\":3698,\"personName\":\"Christine Mayrhuber\",\"organisationNames\":[]}]","clients":[],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","citations":"{\"apa\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_apa rendering_contributiontoperiodical rendering_apa rendering_contributiontoperiodical_apa\\\"><span>Mayrhuber, C.<\\\/span> (2006). <span>Pensionsh\u00f6he und Einkommensersatzraten nach Einf\u00fchrung des Allgemeinen Pensionsgesetzes<\\\/span>. <span><em>WIFO-Monatsberichte<\\\/em><\\\/span>, <em>79<\\\/em>(11), 805-816. <a onclick=\\\"window.open(this.href, '_blank','noopener,noreferrer'); return false;\\\" href=\\\"https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/27763\\\" class=\\\"link\\\"><span>https:\\\/\\\/www.wifo.ac.at\\\/wwa\\\/pubid\\\/27763<\\\/span><\\\/a><\\\/div>\",\"vancouver\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_vancouver rendering_contributiontoperiodical rendering_vancouver rendering_contributiontoperiodical_vancouver\\\"><span>Mayrhuber C<\\\/span>. <span class=\\\"title\\\"><span>Pensionsh\u00f6he und Einkommensersatzraten nach Einf\u00fchrung des Allgemeinen Pensionsgesetzes<\\\/span><\\\/span>. <span>WIFO-Monatsberichte<\\\/span>. 2006 Nov;79(11):805-816.<\\\/div>\",\"bibtex\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_bibtex rendering_contributiontoperiodical rendering_bibtex rendering_contributiontoperiodical_bibtex\\\"><div>@misc{98edc96e839244548bcd79c745974a5c,<\\\/div><div>  title    = \\\"Pensionsh{\\\\\\\"o}he und Einkommensersatzraten nach Einf{\\\\\\\"u}hrung des Allgemeinen Pensionsgesetzes\\\",<\\\/div><div>  abstract = \\\"Die Pensionsharmonisierung wird im Jahr 2050 abgeschlossen sein. Bis dahin gelten f{\\\\\\\"u}r die Berechnung der Pensionsh{\\\\\\\"o}he zwei unterschiedliche Rechtslagen, sodass {\\\\\\\"u}ber die individuelle Absicherung im Alter Unsicherheit besteht. Die Gegen{\\\\\\\"u}berstellung der Pensionsh{\\\\\\\"o}hen und Bruttoeinkommensersatzraten nach Abschluss der Pensionsharmonisierung 2050 mit jenen der Pensionsneuzuerkennungen 2002\\\/03 gibt Auskunft {\\\\\\\"u}ber die Auswirkungen der j{\\\\\\\"u}ngsten Pensionsreform. F{\\\\\\\"u}r identische Versicherungsverl{\\\\\\\"a}ufe {\\\\\\\"u}berwiegen demnach die d{\\\\\\\"a}mpfenden Effekte der verringerten Steigerungsbetr{\\\\\\\"a}ge und der lebenslangen Durchrechnung gegen{\\\\\\\"u}ber der verbesserten Aufwertung weit zur{\\\\\\\"u}ckliegender Einkommen. Dank der Verk{\\\\\\\"u}rzung der Durchrechnung um drei Jahre pro Kind und der H{\\\\\\\"o}herbewertung der Kindererziehungsersatzzeiten k{\\\\\\\"o}nnen Frauen dann von der Pensionsreform profitieren, wenn sie bei h{\\\\\\\"o}herem Pensionsantrittsalter l{\\\\\\\"a}ngere Versicherungszeiten aufweisen.\\\",<\\\/div><div>  keywords = \\\"Pensionsreform Allgemeines Pensionsgesetz Pensionsh{\\\\\\\"o}he Einkommensersatzrate, Pensionsreform Allgemeines Pensionsgesetz Pensionsh{\\\\\\\"o}he Einkommensersatzrate\\\",<\\\/div><div>  author   = \\\"Christine Mayrhuber\\\",<\\\/div><div>  note     = \\\"Pensionsh{\\\\\\\"o}he und Einkommensersatzrate\\\",<\\\/div><div>  year     = \\\"2006\\\",<\\\/div><div>  month    = nov,<\\\/div><div>  language = \\\"Deutsch\\\",<\\\/div><div>  volume   = \\\"79\\\",<\\\/div><div>  pages    = \\\"805--816\\\",<\\\/div><div>  journal  = \\\"WIFO-Monatsberichte\\\",<\\\/div><p>}<\\\/p><\\\/div>\",\"ris\":\"<div class=\\\"rendering rendering_researchoutput  rendering_researchoutput_ris rendering_contributiontoperiodical rendering_ris rendering_contributiontoperiodical_ris\\\"><p>TY  - GEN<\\\/p><p>T1  - Pensionsh\u00f6he und Einkommensersatzraten nach Einf\u00fchrung des Allgemeinen Pensionsgesetzes<\\\/p><p>AU  - Mayrhuber, Christine<\\\/p><p>N1  - Pensionsh\u00f6he und Einkommensersatzrate<\\\/p><p>PY  - 2006\\\/11<\\\/p><p>Y1  - 2006\\\/11<\\\/p><p>N2  - Die Pensionsharmonisierung wird im Jahr 2050 abgeschlossen sein. Bis dahin gelten f\u00fcr die Berechnung der Pensionsh\u00f6he zwei unterschiedliche Rechtslagen, sodass \u00fcber die individuelle Absicherung im Alter Unsicherheit besteht. Die Gegen\u00fcberstellung der Pensionsh\u00f6hen und Bruttoeinkommensersatzraten nach Abschluss der Pensionsharmonisierung 2050 mit jenen der Pensionsneuzuerkennungen 2002\\\/03 gibt Auskunft \u00fcber die Auswirkungen der j\u00fcngsten Pensionsreform. F\u00fcr identische Versicherungsverl\u00e4ufe \u00fcberwiegen demnach die d\u00e4mpfenden Effekte der verringerten Steigerungsbetr\u00e4ge und der lebenslangen Durchrechnung gegen\u00fcber der verbesserten Aufwertung weit zur\u00fcckliegender Einkommen. Dank der Verk\u00fcrzung der Durchrechnung um drei Jahre pro Kind und der H\u00f6herbewertung der Kindererziehungsersatzzeiten k\u00f6nnen Frauen dann von der Pensionsreform profitieren, wenn sie bei h\u00f6herem Pensionsantrittsalter l\u00e4ngere Versicherungszeiten aufweisen.<\\\/p><p>AB  - Die Pensionsharmonisierung wird im Jahr 2050 abgeschlossen sein. Bis dahin gelten f\u00fcr die Berechnung der Pensionsh\u00f6he zwei unterschiedliche Rechtslagen, sodass \u00fcber die individuelle Absicherung im Alter Unsicherheit besteht. Die Gegen\u00fcberstellung der Pensionsh\u00f6hen und Bruttoeinkommensersatzraten nach Abschluss der Pensionsharmonisierung 2050 mit jenen der Pensionsneuzuerkennungen 2002\\\/03 gibt Auskunft \u00fcber die Auswirkungen der j\u00fcngsten Pensionsreform. F\u00fcr identische Versicherungsverl\u00e4ufe \u00fcberwiegen demnach die d\u00e4mpfenden Effekte der verringerten Steigerungsbetr\u00e4ge und der lebenslangen Durchrechnung gegen\u00fcber der verbesserten Aufwertung weit zur\u00fcckliegender Einkommen. Dank der Verk\u00fcrzung der Durchrechnung um drei Jahre pro Kind und der H\u00f6herbewertung der Kindererziehungsersatzzeiten k\u00f6nnen Frauen dann von der Pensionsreform profitieren, wenn sie bei h\u00f6herem Pensionsantrittsalter l\u00e4ngere Versicherungszeiten aufweisen.<\\\/p><p>KW  - Pensionsreform Allgemeines Pensionsgesetz Pensionsh\u00f6he Einkommensersatzrate<\\\/p><p>KW  - Pensionsreform Allgemeines Pensionsgesetz Pensionsh\u00f6he Einkommensersatzrate<\\\/p><p>M3  - WIFO-Schriftenreihen<\\\/p><p>VL  - 79<\\\/p><p>SP  - 805<\\\/p><p>EP  - 816<\\\/p><p>JO  - WIFO-Monatsberichte<\\\/p><p>JF  - WIFO-Monatsberichte<\\\/p><p>ER  - <\\\/p><\\\/div>\"}","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.0 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Pension Levels and Income Replacement Ratios after the Adoption of the General Retirement Income Act - 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