Take the 2020 Pension Reform for example: the legislator wanted to ensure that people who continue to work beyond the retirement age at a reduced degree of employment could not keep their full retirement assets in the pension fund. This is detrimental to those who want to work part-time beyond retirement age as it could exacerbate the resulting tax burden from having to withdraw 2nd pillar assets and being in part-time employment. That’s because these people are receiving their AHV retirement pension in addition to their new, part-time salary.
Although it was largely unnoticed, the FSIO wanted to renew this legal amendment as part of the AHV stabilisation (AHV 21). It would make more sense for the economy to support companies in addressing their skills deficits by rewarding continued employment beyond the AHV retirement age instead of discouraging it. Income tax should be reduced for those workers over the retirement age and mandatory withdrawal of pension assets should be taken off the agenda.