The Scottish Widows study, which examined the potential outcomes of the introduction of Personal Accounts as suggested in the government's Pension White Paper, said the self-employed will lose out because they will have no access to the State Second Pension and no employer to contribute to their pensions.
A self-employed man on median earnings might receive only £46 a week from a Personal Account in real terms, Scottish Widows said, if he contributes continuously from age 22 until retiring at age 65. In comparison, an employed man who contributes the same amount could receive £74 a week.
The report added that changes to the savings credit mean the average self-employed man will only be £12 a week better off at age 68 than if he had saved nothing at all, and just £2 a week by age 78.
Ian Naismith, from Scottish Widows, said: The position of the self-employed is a particular concern. Not only do they lose out on State Second Pensions and employer contributions, but the changes to means-tested benefits work against them and mean that much of their incentive to save for retirement is lost."