Police Old Age Pension

Zaopatrzenie emerytalne funkcjonariuszy

Coverage

Officers of the police, the Internal Security Agency, the Foreign Intelligence Agency, the Military Intelligence Service, the Military Counterintelligence Service, the Central Anti-Corruption Bureau, the Border Guard, the Government Protection Bureau, the State Fire Service, the Customs and Tax Service, and the Prison Service.

Financing

Fully tax-financed out of the general budget.

Administration

The Ministry of Internal Affairs (Minister Spraw Wewnętrznych) administers the scheme (incl. verification of pension rights/entitlements, calculation of pension benefits and payment thereof).

Qualifying Conditions

Qualifying conditions

Officers in service after 2012: statutory retirement age 55; minimum service period: 25 years.
Officers 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 officers’ 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 the specified employment is a precondition for claiming pension benefits.
After retirement, an employment different from the previous pension-based employment is permitted with earnings limits.

Benefits

Pension benefits

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

Benefit calculation

Officers 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).
Officers 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.

Coverage

Financing

Administration

Qualifying Conditions

Benefits

Officers of the police, the Internal Security Agency, the Foreign Intelligence Agency, the Military Intelligence Service, the Military Counterintelligence Service, the Central Anti-Corruption Bureau, the Border Guard, the Government Protection Bureau, the State Fire Service, the Customs and Tax Service, and the Prison Service.

Fully tax-financed out of the general budget.

The Ministry of Internal Affairs (Minister Spraw Wewnętrznych) administers the scheme (incl. verification of pension rights/entitlements, calculation of pension benefits and payment thereof).

Qualifying conditions

Officers in service after 2012: statutory retirement age 55; minimum service period: 25 years.
Officers 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 officers’ 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 the specified employment is a precondition for claiming pension benefits.
After retirement, an employment different from the previous pension-based employment is permitted with earnings limits.

Pension benefits

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

Benefit calculation

Officers 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).
Officers 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.

¹ The adjustment ratio is the average annual consumer price index in the previous calendar year increased by at least 20% of the real growth of the average wage in the previous calendar year.

Legal Basis: Acton Pensions for Officers of the Uniformed Services and their Families (ustawa o zaopatrzeniu emerytalnym funkcjonariuszy Policji, Agencji Bezpieczeństwa Wewnętrznego, Agencji Wywiadu, Służby Kontrwywiadu Wojskowego, Służby Wywiadu Wojskowego, Centralnego Biura Antykorupcyjnego, Straży Granicznej, Służby Ochrony Państwa, Państwowej Straży Pożarnej, Służby Celno-Skarbowej i Służby Więziennej oraz ich rodzin).