Pension Scheme for Judges

• Judges.

• Fully tax-financed out of the general budget.

• The Ministry of Justice (Minister Sprawiedliwości) administers the scheme (incl. verification of pension rights/entitlements, calculation of pension benefits and payment thereof).

Qualifying conditions

• Standard judges’ pension: retirement age is 65 without minimum service period.

Early retirement

• Available at age 55 for women with minimum service period of 25 years and at age 60 for men with minimum service period of 30 years, without (permanent) adjustments to pension benefits.

Deferred retirement

• Retirement can be deferred up to age 70.

Combining employment & retirement

• Termination of employment is a precondition for claiming pension benefits.

Pension benefits

• Primarily based on last earnings prior to retirement and seniority level.

Benefit calculation

• Defined benefit based on 75% of the basic salary (determined by law, dependent on specific post) and seniority level allowance prior to retirement.
• Adjustments: yearly adjustments of benefits directly linked to adjustments of basic salaries for active judges.

Taxation and social security contributions

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