This report presents analysis of Department of Family and Community Services' (FaCS) Workforce Circumstances and Retirement Attitudes of Older Australians’ survey. It was prepared to assist FaCS' assessment of policy options to encourage employment and self-sufficiency among people aged 50 or over. The analysis focuses on identifying four groups of individuals: those older than official retirement age who retired early; those younger than official retirement age who anticipate early retirement; age pensioners who retired early; and those younger than official retirement age who anticipated retiring early and expected to receive the age pension. Identification of these groups goes some way towards answering the following questions. Who retires before official retirement age in Australia? What forms of early retirement are associated with dependency on the age pension? Which Australians retire early, having made financial provision or their retirement sufficient for them not to rely on the age pension?