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4.
The agreements and tax legislation facilitate the early
retirement of older employees. In several of the agreements
the employer may offer an early retirement pension or other
retirement solutions due to, for instance, lack of available
work, which in part are subsidized by the agreements and
through favourable tax deductions. This has the consequence
that the employer's costs for the early retirement pension, in
relation to wage costs, decrease markedly at certain ages.
5.
When many stakeholders manage the total social security
protection of the individual, it can create incentives for
employees and employers that are both unjustifiable and
socially harmful.
