Pension Scheme for Public Prosecutors
Uposażenie dla prokuratorów w stanie spoczynku
Coverage
- Public prosecutors.
Financing
- Fully tax-financed out of the general budget.
Administration
- The Ministry of Justice (Minister Sprawiedliwości) administers the scheme (incl. verification of pension rights/entitlements, calculation of pension benefits and payment thereof).
Qualifying Conditions
Qualifying conditions
- Standard public prosecutors’ pension: retirement age is 65 without minimum service period.
Early retirement
- Available at age 55 for women with a minimum service period of 25 years and at age 60 for men with a minimum service period of 30 years without 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.
Benefits
Pension benefits
- Primarily based on last earnings prior to retirement and seniority level.
Benefit calculation
- Defined benefit based on 75% of the basic salary1 and seniority level allowance prior to retirement.
- Adjustments: yearly adjustments of benefits directly linked to adjustments of basic salaries for active public prosecutors.
Taxation and social security contributions
- Pension benefits are subject to income tax.
- Mandatory contributions for health insurance.
Coverage
Financing
Administration
Qualifying Conditions
Benefits
- Public prosecutors.
- 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 public prosecutors’ pension: retirement age is 65 without minimum service period.
Early retirement
- Available at age 55 for women with a minimum service period of 25 years and at age 60 for men with a minimum service period of 30 years without 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 salary1 and seniority level allowance prior to retirement.
- Adjustments: yearly adjustments of benefits directly linked to adjustments of basic salaries for active public prosecutors.
Taxation and social security contributions
- Pension benefits are subject to income tax.
- Mandatory contributions for health insurance.
1 The basic salaries for public prosecutors are determined by law and vary in relation to the concretely occupied post.
Legal Basis: Act on Public Prosecutors (prawo o prokuraturze), Law on the Organisation of Common Courts (prawo o ustroju sądów powszechnych).