Other Post-Employment Benefits

The key distinction between other post-employment benefits (OPEB) and post-employment benefits is OPEB are not offered as an integral part of a pension plan and include all forms of post-employment healthcare. Post-employment benefits, on the other hand, are a form of employee compensation (salaries and wages), which former employees or their beneficiaries do not enjoy until after they have completed their active service.  Examples of OPEB include life, disability and long-term care insurance.

There are two basic types of OPEB plans:

  • Defined benefit plans – Under a defined benefit plan, it specifies the benefits to be provided to the employees and their beneficiaries after the end of their employment.
  • Defined contribution plans – Under a defined contribution plan, it stipulates the amount to be contributed to plan members’ accounts for each year of active employment.


GFOA Best Practices and Advisories

Due to changes in governmental accounting standards and increased attention on OPEB, it is an important topic in public finance. GFOA identified the following best practices and advisories related to OPEB.


Funding Practices



 GFR  Research  Recent Presentations

Additional GFOA Resources


GFOA Conference

GFOA Research


Best Practices


Other Links and Resources

Other Links


  • Governmental Accounting Standards Board
  • Boston College, Center for Retirement Research
Case Studies


  • Managing the OPEB Challenge