Flexible Übergänge in den Ruhestand: Verbreitung und Ausgestaltung von Altersteilzeit und Zeitwertkonten

Abstract

"Demographic change is leading to a decline in the size of the labour force and an increase in its average age. At the same time, it is becoming increasingly important for firms to retain wellqualified staff for as long as possible. Against this backdrop, labour force participation of older people is gaining significance, as is the question of how their employability can be maintained and promoted for as long as possible. Flexible transitions into retirement, enabled by partial retirement or separate long-term working time accounts, can contribute to this goal. This research report provides a comprehensive overview of the design, prevalence and use of such arrangements. First, the development of partial retirement is analysed using IAB employment history data (IABBeschäftigtenhistorik). Regional and gender-specific differences are examined, as well as differences in uptake relating to occupation, workloads, firm size, and industry. Additionally, factors such as the age at which employees enter and leave partial retirement, the duration of partial retirement, the chosen working time model and any secondary employment during this phase are considered. By the end of 2023, just under 300,000 employees subject to social insurance contributions were engaged in partial retirement, corresponding to around a 4 per cent utilisation rate within the 55- to 65-year-old eligible age group. The results show that partial retirement is still commonly used to shorten working life. Employees in partial retirement begin receiving their pension at a significantly lower age than all insured persons. Due to the widespread use of the block model (80 %), actual exit from working life occurs even earlier. Gender-specific results show that men are more likely to enter into partial retirement agreements as they generally earn higher wages and work part time less often. In summary, the block model of partial retirement is still primarily used as a way for employees to leave the workforce earlier. For firms, it represents a way to reduce staff numbers socially responsibly and rejuvenate the workforce. In addition, the research report examines the prevalence of working time accounts for long-term work leave, which have gained importance in recent years. Using data from the IAB Establishment Panel (IAB-Betriebspanel), it reveals which firms offer these accounts and how the accumulated time credits are primarily used. In recent years, there has been an increase in the use of working time accounts for long-term work leave. In 2022, this option was available in around ten percent of firms. Its prevalence increases with firm size. On average, 18 per cent of employees are entitled to a long-term working time account. However, of those eligible, only one in three has actually used it, equating to six percent of all employees. Long-term working time accounts tend to be made available to more qualified employees in larger, collectively agreed firms and with higher wages. Accumulated time credits are predominantly used for family leave, sabbaticals, or further training periods, though less frequently for the transition to retirement. Overall, it is clear that the opportunities available to older employees to arrange their transition to retirement flexibly vary greatly in practice. Partial retirement and working time accounts for long-term leave are primarily found in large or collectively agreed firms. The availability of these options depends heavily on the specific conditions of the firms. Employees with better working conditions and higher incomes often benefit from these schemes, while those who most urgently need flexible retirement options have less access to them." (Author's abstract, IAB-Doku) ((en))

Cite article

Wanger, S. (2025): Flexible Übergänge in den Ruhestand: Verbreitung und Ausgestaltung von Altersteilzeit und Zeitwertkonten. (IAB-Forschungsbericht 24/2025), Nürnberg, 57 p. DOI:10.48720/IAB.FB.2524