If what is sought is to encourage the most valuable employees by giving them an additional income subject to them staying with the company or at the end of certain projects, the best thing is to resort to bonuses for employees, loyalty plans and also annuity insurance.
On the other hand, if the aim is to adjust the payroll in an orderly manner, well perceived by the workers, by giving them an additional payment to supplement payments linked to Social Security, you ought to think about pre-retirement plans.
Lastly, if you want to contribute to your employees receiving a payment that supplements their retirement pension when they retire, the solution is retirement plans.