Your friend chooses a lower$-$paying job because it is closer to home, rationalizing that declining the higher$-$paying job won't matter in the future, because retirement benefits like Social Security won't be affected. You say to your friend:

$"$No$,$ Social Security is a regressive tax, so you'll actually get higher benefits in retirement if you earn less now."

"That's true, but your utility will be higher while you're working if you have a higher income."

$"$No$,$ Social Security is tied to your earnings while you were working, so you'll get more in retirement if you earn more now."

"That's true, because Social Security is designed to give everyone sufficient income to have a decent lifestyle in retirement."