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