Old Age Bridging Pension
Emerytura pomostowa
Coverage
Mandatory insurance
- People born after 1948 with burdensome and hazardous jobs (job conditions are defined by the law and include people working underground, underwater, in the air, or in a very hot/cold environment).
Financing
General finances
- Partly PAYG-financed from insurance contributions.
- Partly tax-financed out of the general budget.
Contribution rates
- Fixed share of monthly gross earnings (1.5%) paid by the employer.
Administration
- The Social Insurance Institution manages the scheme and pays benefits directly to the person.
Qualifying Conditions
Qualifying conditions
- Statutory retirement age is 55 for women and 60 for men; minimum insurance period in hazardous jobs: 15 years; total minimum insurance period (incl. periods in statutory old age pension scheme): 20 years for women and 25 years for men.
Combining employment & retirement
- Termination of employment (regardless of the amount of income) is a precondition for claiming pension benefits.
Benefits
Pension benefits
- Same as statutory old age pension scheme.
- Fixed-term benefit paid monthly.
Taxation and social security contributions
- Pension benefits are subject to income tax.
- Mandatory contributions for health insurance.
Coverage
Financing
Administration
Qualifying Conditions
Benefits
Mandatory insurance
- People born after 1948 with burdensome and hazardous jobs (job conditions are defined by the law and include people working underground, underwater, in the air, or in a very hot/cold environment).
General finances
- Partly PAYG-financed from insurance contributions.
- Partly tax-financed out of the general budget.
Contribution rates
- Fixed share of monthly gross earnings (1.5%) paid by the employer.
- The Social Insurance Institution manages the scheme and pays benefits directly to the person.
Qualifying conditions
- Statutory retirement age is 55 for women and 60 for men; minimum insurance period in hazardous jobs: 15 years; total minimum insurance period (incl. periods in statutory old age pension scheme): 20 years for women and 25 years for men.
Combining employment & retirement
- Termination of employment (regardless of the amount of income) is a precondition for claiming pension benefits.
Pension benefits
- Same as statutory old age pension scheme.
- Fixed-term benefit paid monthly.
Taxation and social security contributions
- Pension benefits are subject to income tax.
- Mandatory contributions for health insurance.
Legal Basis: Social Security Pensions Act (ustawa o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych), Bridging Pensions Act (ustawa o emeryturach pomostowych).