This study seeks to identify the reasons for non-take-up by employers. It uses a mixed methods research: we have first explored the issue through in-depth interviews with key stakeholders, then carried out a quantitative survey among employers and finally sought to enhance the survey results through interviews and focus groups. The interpretation of this phased approach has provided elements for making recommendations to reduce non-take-up.
Supplementary table 29, "Accrued-to-date pension entitlements in social insurance" for Belgium will be published for the first time in 2017. This table covers the pension schemes in social insurance: statutory pensions and occupational pensions, whether they are funded or not. Table 29 shows the pensions entitlements on an accrued-to-date basis. These are present values of the pension entitlements of the retired population and the part of pension entitlements that is already accrued by the future beneficiaries. As such, accrued-to-date liabilities do not represent public debt and are not an indicator of the fiscal or financial sustainability of the pension systems and are only appropriate for national accounts purposes. Accrued-to-date liabilities should only be interpreted as an asset from the households in national accounts’ terminology. An assessment of the sustainability of the pension systems can be found in the reports of the Ageing Working Group or the Belgian Study Commission for Ageing.