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For specific female managers or female professional technicians, the policy stipulates that they can retire at the age of 60, but they can also voluntarily retire at the age of 55 upon their own application. Whether to retire at the age of 55 or 60 is the two options that need to be chosen. If employees extend their working years, their pension level will be improved correspondingly after retirement, but they need to pay more endowment insurance, and the period of enjoying pension will be shortened. This paper compares the time when the two schemes reach the balance in different interest rates and different return on investment, with the remaining life of the employees, as a reference for how to choose. Empirical research shows that the balance time is negatively related to the return on investment and positively related to the one-year deposit rate, and the pension received by the 60-year-old retirees is larger than that of the early retirees.

Research on the Choice of Retirement Time Based on the Perspective of Pension