Accrued-to-date pension entitlements in social insurance’ presents an overview of pension entitlements and obligations, respectively. This data is structured as a balance sheet of accrued-to-date entitlements of households, and from the counterpart’s point of view, as accrued-to-date liabilities of governments or businesses. It provides information on the accumulation of pension rights of households in the past, and at the same time estimates the actuarial value of assets that pension managers would need to invest today to be in a position to pay out all future pension benefits.
The data comprise non-government employment-related pension schemes that also appear in core national accounts and general government schemes of social security and for civil servants.