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Investor Education

Calculating a defined benefit pension: Winnie and Winston's story

Winnie’s plan:

  1. Takes the average of her best three years of earnings with the company: $65,000
  2. Multiplies it by 1.2% (the plan formula): $65,000 x 0.012 = $780
  3. Multiplies that number by the total number of years with the company: $780 x 40 years = $31,200.

The result: Winnie's payment from her pension will be $31,200 a year, or $2,600 per month (before taxes). That comes to almost half of her final income when she retired.

Winston’s plan:

  1. Takes the average of his last 10 years of earnings with the company: $60,000
  2. Multiplies it by 1.2% (the plan formula): $60,000 x 0.012 = $720
  3. Multiplies that number by the total number of years with the company: $720 x 40 years = $28,800.

The result: Winston's payment from his company pension plan will be $28,800 a year, or $2,400 a month (before taxes). That's much less than half of his final income before he retired.

Lesson learned: The formula a defined benefit plan uses can have a big effect on your income when you retire. This is important to know when you compare different plans.

Note: These examples are for simple illustration only. They do not reflect any tax savings or the impact of inflation and salary increases.

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Content in this section is provided in partnership with the Investor Education Fund, a non-profit organization promoting financial literacy to Canadians. To find out more go to GetSmarterAboutMoney.ca.