Military Old Age Pension

• Professional soldiers.

• Fully tax-financed out of the general budget.

• The Ministry of National Defence (Minister Obrony Narodowej) administers the scheme (incl. verification of pension rights/entitlements, calculation of pension benefits and payment thereof).

Qualifying conditions

• Soldiers in service after 2012: no statutory retirement age, minimum service period: 25 years.
• Soldiers in service before 2012: no statutory retirement age, minimum service period: 15 years.
• Exceptions apply in case of service-related disability through special regulations on military disability pensions.

Early retirement

• No possibilities for early retirement.

Deferred retirement

• Retirement can be deferred with positive (permanent) adjustments to pension benefits (various regulations apply).

Combining employment & retirement

• Termination of employment is a precondition for claiming pension benefits.
• After retirement, employment different from the employment that is the basis for the pension qualification is permitted with earnings limits.

Pension benefits

• Primarily based on earnings of 10 consecutive years of service (prior to 2012: last earnings).

Benefit calculation

• Soldiers in service after 2012: defined benefit based on 10 consecutive years chosen by person (if no active selection is made, the last 10 years prior to retirement serve as reference period).
• Soldiers in service before 2012: defined benefit based on last earnings prior to retirement in the last official position.
• Adjustments: yearly adjustments of benefits according to adjustment ratio based on the annual consumer price index and growth of average earnings.¹

Taxation and social security contributions

• Pension benefits are subject to income tax.
• Mandatory contributions for health insurance.