What is the term for payments made to a taxpayer who retires due to a disability before the minimum retirement age?

The term "Disability pension" refers to payments made to an individual who retires due to a disability before reaching the minimum retirement age. This type of pension typically provides financial support to those who can no longer work because of a disabling condition. A disability pension is rooted in the worker's service and contributions made to a pension plan or system, designed specifically to assist individuals who cannot continue their employment due to health issues.

The other options do not accurately capture this specific scenario. Early retirement benefits generally apply to those who choose to retire earlier than the standard retirement age, rather than being forced out of work due to a disability. Disability insurance typically provides income protection when a worker is unable to work due to a disability, but it is not specifically a pension arrangement. Severance pay usually refers to compensation provided to employees who are laid off or terminated, which does not align with the context of retiring due to a disability.