They paid into it, so they're entitled to it, and the benefits are capped far lower than their salary, so they don't cost the system any more than more typical

They paid into it, so they're entitled to it, and the benefits are capped far lower than their salary, so they don't cost the system any more than more typical workers. If it's the first time they've been eligible for benefits, then they've paid in a lot more than they're likely to collect. To be honest, though, I can't see many millionaires bothering to file.