Statements that poke fun at the retiree's attitudes towards employment and retirement are appropriate for a coworker's retirement. Platitudes such as "Hard work never killed anyone, but why chance it?" or "I don't have a solution, but I do admire the problem," are funny one-liners, says Not Tension. "The trouble with retirement is that you never get a day off," was said by Abe Lemons, notes Wise Old Sayings. These quotes can describe the retiree in a humorous manner.
To make use of a statement that mocks a retiree, one could first express a sentiment that counters its negativity, to enhance its effect. An example is saying "Dan's congeniality was truly a valuable asset to the company. Now as far as his work ethic was concerned, he seemed to hold very dear the motto that..," at which point the quote about hard work would be recited.
The speaker could just introduce the kidding about the retiree by speaking about its general topic. An example of this is saying something like " Dan was always anxious to be of assistance no matter what the problem. He would freely share his wisdom with classic statements like ...," followed by the quote about not having a solution.
To use the statement about retirement, one could invent that the retiree always complained about not using his days off well, and say that at least he won't have that problem anymore.