Using unique data on the contribution base, we investigate under‐insurance within the statutory pension scheme for self‐employed workers in Finland. Under‐insurance is defined as the difference between pension‐declared income and tax‐declared income. The trajectory modelling technique applied has allowed us to estimate the levels of under‐insurance for different subgroups and to identify possible explanatory factors. Under‐insurance is found to be persistent and large. The analysis reveals six distinctive and homogenous sub‐groups of self‐employed workers. Close to 84 per cent of these workers pay too little in contributions, often leading to inadequate protection against personal risks. Especially for lower‐income self‐employed workers, this points to myopic behaviour as regards contributing to the self‐employed statutory pension scheme and calls for fine‐tuned economic incentives.

中文翻译：

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芬兰法定退休金计划中个体经营者保险不足的风险：轨迹分析

利用缴费基数上的独特数据，我们调查了法定退休金计划中芬兰自雇工人的保险不足。欠保险定义为养老金申报收入与税收申报收入之间的差额。所采用的轨迹建模技术使我们能够估计不同亚组的保险不足水平，并确定可能的解释性因素。发现保险不足是长期存在的。该分析揭示了自雇工人的六个独特且同质的亚组。这些工人中有将近84％的人缴纳的缴费太少，常常导致对个人风险的保护不足。特别是对于低收入的自雇工人，