I. Introduction

In Philippine employment law, an employee who has served an employer for many years may eventually decide to leave work because of advancing age, declining health, physical incapacity, burnout, or the desire to retire from active service. This situation is often described casually as “resignation after long service,” but legally, it may fall under different categories depending on the facts.

It may be:

Voluntary resignation;
Retirement;
Separation due to disease or health condition;
Constructive dismissal disguised as resignation;
Mutual separation or negotiated exit; or
Resignation with possible entitlement to benefits under company policy, contract, CBA, or law.

The legal consequences differ greatly. A resigning employee is generally not entitled to separation pay as a matter of right. A retiring employee may be entitled to retirement pay. An employee separated due to disease may be entitled to statutory separation pay. An employee forced to resign may have a claim for illegal dismissal.

Thus, when an employee leaves after long service due to age and health, the most important legal question is not merely whether the employee “resigned,” but what the true nature of the separation was.

II. Governing Legal Framework

The main legal sources relevant to this topic are:

The Labor Code of the Philippines, particularly provisions on termination by employee, retirement, and separation due to disease;
Department of Labor and Employment rules and regulations;
The employee’s employment contract;
Company policies or employee handbook;
Collective bargaining agreement, if the employee is covered by a unionized workplace;
Retirement plan or benefit plan;
Social Security System, Pag-IBIG, and PhilHealth laws and regulations;
Civil Code principles on consent, waiver, quitclaims, and obligations;
Supreme Court decisions interpreting resignation, retirement, constructive dismissal, and employee benefits.

Philippine labor law is protective of labor, but it also recognizes management prerogative and the employee’s right to voluntarily leave employment. The law looks beyond labels. A document titled “resignation letter” is not always conclusive if the surrounding circumstances show pressure, coercion, illness-based separation, or retirement.

III. Resignation Defined

Resignation is the voluntary act of an employee who finds himself or herself in a situation where personal reasons cannot be sacrificed in favor of the exigency of the service, and who has no other choice but to disassociate from employment.

In simpler terms, resignation is the employee’s own decision to end the employment relationship.

The usual elements of a valid resignation are:

Clear intent to relinquish the position;
Voluntary act of the employee;
Written or otherwise proven notice to the employer;
Absence of coercion, intimidation, fraud, or undue pressure; and
Acceptance by the employer, when required by policy or practice, although resignation is generally an employee-initiated act.

Under Philippine labor law, an employee may terminate the employment relationship by serving written notice on the employer at least one month in advance, unless a shorter period is accepted by the employer or unless the situation falls under causes allowing resignation without notice.

IV. Resignation With Notice

The general rule is that an employee who voluntarily resigns must give the employer at least 30 days’ written notice. This allows the employer to prepare for turnover, find a replacement, protect operations, and settle accountabilities.

The 30-day notice is often called the “notice period” or “rendering period.” It is not a punishment. It is intended to give both parties a reasonable transition.

However, the employer may:

Require the employee to render the 30-day period;
Waive the notice period;
Shorten the notice period;
Place the employee on garden leave, if consistent with law, contract, or policy;
Accept immediate resignation;
Require turnover of company property and pending work.

If the employee is physically unable to render the notice period due to serious illness, hospitalization, medical incapacity, or advanced age-related limitations, the employer may reasonably waive the notice period or require a modified turnover arrangement.

V. Resignation Without Notice

The Labor Code allows an employee to resign without serving the 30-day notice in certain situations, including:

Serious insult by the employer or representative on the honor and person of the employee;
Inhuman and unbearable treatment;
Commission of a crime or offense by the employer or representative against the employee or the employee’s immediate family;
Other causes analogous to the foregoing.

Health-related resignation is not expressly listed in the same way, but serious medical incapacity may be treated practically and reasonably by the employer as a valid reason to waive or shorten the notice period. If continued work would endanger the employee’s health, an insistence on full rendering may become unreasonable depending on the circumstances.

Where the employee resigns because of illness, the employee should ideally attach or later submit a medical certificate, especially if asking for immediate effectivity.

VI. Resignation Due to Age

Age may be a personal reason for resignation. However, in Philippine labor law, age is also closely related to retirement.

An employee of advanced age who leaves employment after long service may not simply be resigning. The separation may legally be a retirement if:

The employee has reached the optional or compulsory retirement age under law, company policy, contract, or CBA;
The employee qualifies under the employer’s retirement plan;
The employee applies for retirement benefits;
The employer processes the separation as retirement;
The employee’s intent is to retire from service, not merely resign.

This distinction is crucial because resignation usually does not carry statutory separation pay, while retirement may carry retirement pay.

VII. Retirement Under Philippine Law

Retirement is the withdrawal from employment after reaching a certain age or after satisfying service requirements under law, contract, CBA, or company retirement plan.

Under the Labor Code, in the absence of a more favorable retirement plan, an employee may generally retire upon reaching the optional retirement age and satisfying the minimum service requirement. Compulsory retirement may apply at the statutory compulsory retirement age, subject to exceptions and applicable law.

The retirement rules are commonly understood as follows:

Optional retirement may be available at age 60 or more, provided the employee has served at least five years with the employer, unless a more favorable policy applies.
Compulsory retirement generally applies at age 65, unless a different valid arrangement exists.
Retirement benefits may be governed by law, company plan, employment contract, or CBA.
If a retirement plan gives higher benefits than the Labor Code minimum, the more favorable benefit generally prevails.
If there is no retirement plan or agreement, the statutory minimum retirement pay applies to covered employees.

The statutory retirement pay formula is generally at least one-half month salary for every year of service, with a fraction of at least six months considered as one whole year.

For purposes of minimum retirement pay, “one-half month salary” has been interpreted to include:

Fifteen days salary;
One-twelfth of the 13th month pay;
The cash equivalent of not more than five days of service incentive leave.

This is often approximated as 22.5 days of pay per year of service, although actual computation depends on the employee’s salary structure and applicable benefits.

VIII. Resignation Versus Retirement

The difference between resignation and retirement is one of the most important issues in long-service separations.

A. Resignation

Resignation is initiated by the employee and is based on the employee’s desire to leave employment. It does not, by itself, entitle the employee to separation pay or retirement pay unless a policy, contract, CBA, practice, or law provides otherwise.

B. Retirement

Retirement is based on age, service, and retirement eligibility. It may entitle the employee to retirement pay under law, contract, company policy, CBA, or retirement plan.

C. Practical Difference

An employee who writes, “I am resigning due to old age and poor health,” may unintentionally waive or obscure a possible claim for retirement benefits. If the employee is already retirement-eligible, it is usually better to clarify that the separation is an application for retirement or retirement due to age and health, not an ordinary resignation.

D. Substance Over Form

Philippine labor law generally looks at substance over form. Even if a letter uses the word “resignation,” the surrounding facts may show that the employee was actually retiring. Conversely, calling a separation “retirement” will not automatically make it valid if the employee was forced out or if retirement was used to mask dismissal.

IX. Resignation Due to Health

Health is a common and legitimate reason for resignation. Employees may leave work because of:

Chronic illness;
Serious medical condition;
Physical incapacity;
Mental health condition;
Disability;
Work-related illness;
Age-related decline;
Need for rest or treatment;
Medical advice to stop working.

A resignation due to health is generally valid if voluntary. However, several legal issues may arise.

A. Was the resignation truly voluntary?

If the employer pressured the employee to resign because of illness, disability, frequent absences, or perceived reduced productivity, the resignation may be challenged as involuntary.

B. Was the employee actually being separated due to disease?

If the employer initiates the separation because the employee is sick, the case may fall under termination due to disease, which has specific legal requirements.

C. Is the employee retirement-eligible?

If the employee is of advanced age and has long service, retirement benefits may be available.

D. Are there disability, SSS, ECC, HMO, or company benefits?

Health-related resignation may trigger or affect claims under SSS sickness, disability, retirement, employees’ compensation, company insurance, or medical benefits.

X. Termination Due to Disease Distinguished

The Labor Code allows an employer to terminate an employee on the ground of disease if:

The employee suffers from a disease;
Continued employment is prohibited by law or prejudicial to the employee’s health or the health of co-employees;
There is a certification by a competent public health authority that the disease is of such nature or at such stage that it cannot be cured within six months even with proper medical treatment;
The employer pays the required separation pay.

This is not resignation. It is an employer-initiated authorized cause termination.

The distinction matters because in disease-based termination, the employee is generally entitled to statutory separation pay, commonly equivalent to at least one month salary or one-half month salary for every year of service, whichever is greater, subject to applicable law and jurisprudence.

If the employer tells an ill employee, “Just resign because you are no longer fit to work,” the employee should be cautious. The employer may be avoiding the legal requirements and financial consequences of disease-based termination.

XI. Constructive Dismissal Disguised as Resignation

A resignation is invalid if it was not voluntary. In Philippine labor law, constructive dismissal exists when an employee resigns because continued employment has become impossible, unreasonable, or unlikely, or when there is a demotion, diminution in pay, unbearable treatment, discrimination, harassment, or pressure that effectively forces the employee to leave.

For older or sick employees, constructive dismissal may occur when the employer:

Pressures the employee to resign due to age;
Makes the employee feel unwanted because of illness;
Removes duties without valid reason;
Transfers the employee to a humiliating or impossible assignment;
Reduces pay or benefits;
Harasses the employee into leaving;
Threatens termination unless the employee signs a resignation letter;
Refuses reasonable medical leave or accommodation where applicable;
Uses retirement or resignation to remove the employee without observing due process.

A resignation letter does not automatically defeat a claim of illegal dismissal. Labor tribunals may examine whether the resignation was freely and intelligently made.

Indicators of involuntary resignation include:

Abrupt resignation inconsistent with long service;
Employee immediately files a complaint after resigning;
Resignation letter was prepared by the employer;
Employee was told to sign under threat;
Employee was not given time to think;
Employee was sick, weak, hospitalized, or emotionally distressed when signing;
Employer withheld pay unless the employee resigned;
Employer escorted the employee out or cut off access before resignation;
No credible reason for the employee to abandon long-term employment and benefits.

XII. Age Discrimination and Health-Related Vulnerability

Philippine law and constitutional policy protect labor and recognize human dignity. While retirement laws allow age-based retirement at legally recognized ages, arbitrary mistreatment of an employee merely because of age may be legally suspect.

Older employees may not be forced to resign simply because management wants younger staff, lower payroll costs, or faster employees. Similarly, a sick employee cannot be casually discarded without observing the legal rules on authorized causes, due process, medical certification, and statutory benefits.

However, the law also recognizes that certain roles may have legitimate physical, medical, or operational requirements. The key is whether the employer’s action is lawful, reasonable, supported by evidence, and compliant with due process.

XIII. Benefits Upon Resignation

An employee who resigns is generally entitled to receive all final pay legally due. Final pay may include:

Unpaid salary;
Pro-rated 13th month pay;
Cash conversion of unused service incentive leave, if applicable;
Unused leave conversions if provided by company policy, contract, or CBA;
Commissions, incentives, or bonuses already earned under the applicable plan;
Tax refund, if any;
Reimbursement for approved expenses;
Retirement benefits, if the separation is treated as retirement or if the employee is eligible;
Other amounts due under contract, policy, CBA, or established company practice.

The employer may also deduct valid obligations, such as:

Cash advances;
Unreturned company property;
Loans;
Training bond obligations, if valid and enforceable;
Accountability for shortages or losses, subject to due process and proof;
Other authorized deductions.

Deductions must be lawful, documented, and not arbitrary.

XIV. Separation Pay Upon Resignation

As a rule, an employee who voluntarily resigns is not entitled to separation pay, unless:

The employment contract grants it;
A company policy grants it;
A CBA grants it;
A retirement or separation plan grants it;
It has ripened into a company practice;
The employer voluntarily grants financial assistance;
The resignation is actually a retirement or authorized cause separation;
The resignation is found to be involuntary or a constructive dismissal.

Long service alone does not automatically create a legal right to separation pay after resignation. However, long service may matter in determining retirement eligibility, company practice, equitable financial assistance, or the credibility of an employee’s claim that resignation was not voluntary.

XV. Retirement Pay After Long Service

If the employee is retirement-eligible, the employee may claim retirement benefits. The first step is to examine:

The employee’s age;
Length of service;
Company retirement policy;
Employment contract;
CBA, if any;
Whether the employer has a retirement fund;
Whether the employee previously contributed to the fund;
Whether retirement is optional or compulsory;
Whether the benefit is higher than the statutory minimum.

If the employee qualifies for both a company retirement plan and statutory retirement pay, the employee is generally entitled to the more favorable benefit, subject to the terms of the plan and applicable law.

An employee resigning due to age and health should avoid language that may be interpreted as an unconditional waiver of retirement benefits. A safer formulation is:

“I respectfully apply for retirement, or in the alternative, tender my resignation effective on [date], due to age and health reasons, without prejudice to my entitlement to retirement benefits, final pay, and all other benefits due under law, company policy, contract, and applicable plans.”

XVI. Health Benefits, Disability Benefits, and SSS

Resignation due to health may affect government and company benefits. The employee should consider possible claims under:

SSS sickness benefit, if the employee was unable to work due to sickness and complied with notice and contribution requirements;
SSS disability benefit, if the health condition resulted in partial or total disability;
SSS retirement benefit, if the employee meets the age and contribution requirements;
Employees’ Compensation Commission benefits, if the illness or injury is work-connected or compensable;
PhilHealth benefits, for hospitalization and medical coverage;
Pag-IBIG benefits, including provident savings, calamity loans, multipurpose loans, or other applicable benefits;
Company HMO or insurance, subject to policy terms;
Company disability plan, if any;
Retirement fund benefits, if applicable.

Employees should secure medical records, certificates, hospital documents, laboratory results, and employment documents before or immediately after separation.

XVII. Work-Related Illness or Injury

If the employee’s health condition is work-related, resignation may not be the only issue. The employee may have possible claims for:

Sickness benefits;
Disability benefits;
Employees’ compensation;
Medical reimbursement under company policy;
Damages, in exceptional cases involving employer negligence;
Occupational safety and health violations;
Illegal dismissal, if forced to resign because of the illness or injury.

For example, an employee who developed a serious illness due to workplace exposure, or who suffered a disabling injury at work, should not simply sign a quitclaim without understanding possible claims.

XVIII. Quitclaims, Waivers, and Releases

Employers commonly require resigning or retiring employees to sign a quitclaim, release, or waiver before releasing final pay or additional benefits.

Quitclaims are not automatically invalid in the Philippines. They may be valid if:

The employee signed voluntarily;
The employee understood the document;
The consideration was reasonable and credible;
There was no fraud, coercion, intimidation, or undue pressure;
The waiver does not defeat labor standards or public policy.

However, quitclaims are looked upon with caution, especially when employees are disadvantaged, ill, elderly, unrepresented, or financially pressured.

A quitclaim may be challenged if:

The amount paid is unconscionably low;
The employee did not understand what was being waived;
The employer misrepresented the employee’s rights;
The employee signed while sick, distressed, or under pressure;
The waiver covers future or unknown claims unfairly;
The employer withheld undisputed final pay unless the waiver was signed.

Employees should read the quitclaim carefully and ask whether it includes retirement benefits, separation pay, disability claims, company loans, tax consequences, and government benefits.

XIX. Final Pay and Certificate of Employment

Upon resignation, retirement, or separation, the employer should process the employee’s final pay and issue a certificate of employment in accordance with labor regulations.

Final pay is not a gratuity. It consists of earned compensation and benefits legally due.

A certificate of employment should generally state the employee’s dates of employment and position or positions held. It should not maliciously include damaging statements. If the employee separated due to health, the certificate need not disclose sensitive medical details unless legally required or requested by the employee.

XX. Clearance Procedures

Employers may require clearance before releasing final pay, provided the process is reasonable and not used to unlawfully withhold wages.

Clearance may involve:

Returning company ID, laptop, phone, vehicle, tools, documents, uniforms, keys, access cards, or records;
Turning over pending work;
Settling cash advances;
Accounting for company funds;
Completing exit interviews;
Signing final computation forms.

For elderly or sick employees, employers should apply clearance requirements humanely. If the employee cannot physically report, alternatives may include representative submission, courier return, online turnover, or medical documentation.

XXI. Long Service and Equity

Long service has legal and practical significance. It may support:

Retirement eligibility;
Higher benefits under company policy;
Credibility of the employee’s expectation of continued employment;
Claims based on established company practice;
Moral or equitable consideration for financial assistance;
A stronger inference against voluntary abandonment, if the employee suddenly “resigned” under suspicious circumstances.

However, long service does not by itself convert resignation into retirement or dismissal. The employee must still show legal basis for the specific claim.

XXII. Employer’s Duties in Handling Age- and Health-Related Separation

An employer dealing with an older or medically fragile employee should act carefully. Good practice includes:

Determining whether the employee is resigning, retiring, or being medically separated;
Avoiding pressure, threats, or misleading statements;
Advising the employee to submit a written request or application;
Reviewing retirement eligibility;
Considering medical documentation;
Observing privacy and confidentiality of health information;
Computing final pay accurately;
Releasing benefits within the proper period;
Documenting all communications;
Avoiding discriminatory or humiliating treatment;
Providing reasonable turnover arrangements;
Issuing a certificate of employment;
Avoiding forced quitclaims.

If the employer initiates separation due to disease, it must comply with the legal requirements for authorized cause termination, including medical certification and payment of separation pay.

XXIII. Employee’s Practical Steps Before Resigning

An employee considering resignation due to age and health should:

Check age and years of service;
Ask for a copy of the retirement policy;
Review the employment contract;
Review the employee handbook;
Check whether a CBA applies;
Ask HR for an estimated final pay and retirement computation;
Secure medical certificates;
Determine whether the illness is work-related;
Check SSS, PhilHealth, Pag-IBIG, HMO, insurance, and retirement fund benefits;
Avoid signing quitclaims without reading them;
Keep copies of payslips, IDs, contracts, policies, medical records, and correspondence;
Use careful wording in the resignation or retirement letter;
Ask for written acknowledgment of the effective date and benefits processing;
Consult DOLE, SENA, a union representative, or a lawyer if there is pressure or uncertainty.

XXIV. Suggested Wording for Employee Letter

A long-serving employee who is leaving because of age and health may consider wording similar to the following:

Dear [Employer/HR],

I respectfully inform the company that, due to my age and present health condition, I intend to end my active service effective [date].

Considering my length of service and present circumstances, I respectfully request that this separation be processed as retirement, if I am qualified under law, company policy, contract, retirement plan, or applicable benefits program. In the alternative, should the company treat this as resignation, I submit the same without prejudice to my right to receive all final pay, retirement benefits if applicable, leave conversions, pro-rated 13th month pay, and all other benefits due under law and company policy.

I am willing to coordinate with the company for a reasonable turnover, subject to my medical condition.

Thank you for the opportunity to serve the company for many years.

Respectfully, [Name]

This kind of wording helps avoid unintentionally giving up retirement-related claims.

XXV. Employer Response and Documentation

The employer should respond in writing and clarify:

Whether the separation is accepted as resignation or retirement;
Effective date;
Whether the 30-day notice is required, waived, or shortened;
Turnover requirements;
Clearance requirements;
Estimated final pay timeline;
Retirement benefit computation, if applicable;
Documents required from the employee;
Contact person for processing.

Clear documentation protects both sides.

XXVI. Common Disputes

Common disputes involving resignation after long service due to age and health include:

Employee claims retirement pay; employer says it was resignation;
Employer says employee voluntarily resigned; employee says resignation was forced;
Employee claims illness was work-related; employer denies it;
Employer withholds final pay due to clearance;
Employee disputes deductions;
Employee signed quitclaim but later claims underpayment;
Company retirement policy is unclear;
Employee lacks copy of handbook or retirement plan;
Employer refuses to issue certificate of employment;
Employer delays final pay;
Employer pressures employee to resign instead of processing disease-based separation;
Employee resigns before checking retirement eligibility.

XXVII. Remedies

Depending on the facts, the employee may consider:

Internal HR appeal;
Written demand for final pay or retirement benefits;
Request for computation and explanation;
DOLE assistance;
Single Entry Approach, or SENA, for mandatory conciliation-mediation;
Filing a labor complaint before the National Labor Relations Commission for money claims, illegal dismissal, or other labor claims;
Filing claims with SSS, ECC, PhilHealth, or Pag-IBIG, as applicable;
Consulting a lawyer for complex cases involving forced resignation, disability, large retirement claims, or quitclaims.

The proper remedy depends on whether the issue is a money claim, illegal dismissal, retirement benefit dispute, occupational illness, or benefits claim.

XXVIII. Tax Considerations

Retirement benefits may have tax implications. In general, certain retirement benefits may be tax-exempt if they comply with legal requirements, such as retirement under a reasonable private benefit plan approved under tax rules and satisfaction of age and service conditions. Separation benefits due to causes beyond the employee’s control may also have tax treatment distinct from ordinary compensation.

However, taxation depends heavily on the nature of the payment, the employee’s age, service, retirement plan, and legal basis for separation. Employees should ask for a breakdown showing taxable and non-taxable portions and may consult a tax professional for large retirement or separation packages.

XXIX. Special Situations

A. Employee Below Retirement Age But Too Sick to Work

If the employee is not retirement-eligible but can no longer work due to illness, the issue may involve resignation, disability, SSS benefits, or employer-initiated termination due to disease.

B. Employee at Retirement Age But Letter Says “Resignation”

The employee may still argue that the true nature was retirement if facts show retirement eligibility and intent to end service due to age.

C. Employee Forced to Sign Resignation Due to Illness

This may be constructive dismissal or illegal dismissal. The employee should preserve evidence and seek legal assistance quickly.

D. Employee Wants Immediate Resignation Due to Medical Advice

The employee should submit medical proof and request waiver of the 30-day notice.

E. Employee Has Long Service But No Retirement Plan

The statutory retirement provisions may apply if the employee meets the age and service requirements and is not excluded by law.

F. Employee Is a Managerial Employee

Managerial status does not automatically remove statutory labor standards rights, but contracts, retirement plans, fiduciary obligations, and clearance issues may be more complex.

G. Employee Is a Domestic Worker, Seafarer, Government Employee, or Project Employee

Special rules may apply. Government employees are generally governed by civil service and public sector retirement laws, not ordinary private-sector Labor Code rules.

XXX. Evidence That Matters

In disputes, the following evidence may be important:

Resignation or retirement letter;
Employer acceptance letter;
Medical certificates;
Hospital records;
Employment contract;
Employee handbook;
Retirement plan;
CBA;
Payslips;
Certificate of employment;
HR emails or messages;
Exit interview forms;
Quitclaim and release;
Final pay computation;
Proof of payment;
Company practice involving other retirees or resigning employees;
Witness statements;
SSS, PhilHealth, Pag-IBIG, and HMO records.

The employee should keep copies before losing access to company systems.

XXXI. Best Legal Characterization

For a long-serving employee leaving due to age and health, the best legal characterization usually depends on these questions:

Is the employee already at least optional retirement age?
Has the employee served at least the minimum required years?
Is there a company retirement plan?
Does the employee want to permanently withdraw from employment because of age?
Is the employer initiating the separation because of disease?
Is the employee being pressured?
Does the illness prevent continued work?
Are there accrued benefits under policy or CBA?
Has the employee signed a quitclaim?
Is the resignation letter clear or ambiguous?

If the employee qualifies for retirement, the matter should usually be framed as retirement due to age and health, not simple resignation.

XXXII. Key Legal Principles

The following principles summarize the topic:

Resignation must be voluntary.
Long service alone does not create a right to separation pay.
Retirement eligibility may create a right to retirement pay.
Health-related employer-initiated separation may require compliance with disease termination rules.
Forced resignation may be constructive dismissal.
Quitclaims are valid only if voluntarily and knowingly executed for reasonable consideration.
Final pay remains due regardless of whether the employee resigned, retired, or was separated.
Company policy, contract, CBA, and established practice may grant benefits beyond the Labor Code.
Medical documentation is important when resignation is due to health.
The law looks at the true nature of the separation, not merely the label used in documents.

XXXIII. Conclusion

Resignation after long service due to age and health is legally sensitive in the Philippine context. It may appear simple, but it often involves overlapping rules on resignation, retirement, disease-based separation, disability benefits, final pay, quitclaims, and constructive dismissal.

For employees, the main caution is to avoid unintentionally giving up retirement or health-related benefits by submitting a bare resignation letter. For employers, the main caution is to avoid pressuring an elderly or ill employee into resignation as a shortcut around retirement, authorized cause termination, or statutory benefits.

The safest approach is careful documentation, fair dealing, medical support where needed, accurate benefits computation, and clear characterization of the separation. Where age and long service are present, the parties should always examine whether the employee is entitled to retirement benefits. Where health incapacity is present, they should examine whether the case involves voluntary resignation, disability, or termination due to disease.

In the Philippines, the controlling issue is not simply that the employee left after many years. The controlling issue is why the employee left, who initiated the separation, whether the act was voluntary, and what benefits the law, contract, policy, CBA, or retirement plan provides.