As of April 24, nine employees had resigned or retired.

Under current practice, most public employers do not report such costs until they pay for the promised benefits, often many years after employees have retired.

One other employee has retired and the case of the last one is pending.

From October 1st 2011, employers will no longer be able to force employees to retire just because they reach the arbitrary age of 65.

For more information, see our guide on when an employee retires.

Most Japanese companies require that employees retire upon reaching a specified age.

If we're successful doing our jobs, employees can retire three to five years sooner than expected, and workers like that.

If the employee retired before age 65, the guaranteed maximum drops by about 7 percent a year.

When employees quit or retire, their companies may lose more than valued workers.

If an employee retires and you're not going to be paying them a pension, you'll need to fill in a P45.