About 71% of companies had a re-employment system, and 11% had an employment-extension system in place. About 8% had both systems (MHLW, 2008c).189 A 2005 JILPT survey on Human Resource Strategies shows that willingness to employ older workers is generally higher in the management, office work and technical departments of firms than in the production and operating departments (Mitani, 2008). Only 12% of surveyed companies implementing a continuous employment system in 2006 stated that they employed older workers having reached mandatory retirement age as full-time regular workers. Most others offered them fixed-term jobs (83%) and/or part-time jobs (20%) (Fujimoto, 2008). Furthermore, in many cases employment contracts of older workers are changed, even if they perform the same tasks and continue to work full-time. As a result the annual income of these older workers, including corporate pension and public benefits as well as wages, was commonly about 50% to 70% of their annual income at the mandatory retirement age.