Old Age Pension Scheme for the Public Sector
Ambtenarenpensioen
Coverage
- All civil servants.
Financing
- Fully tax financed out of the general budget.
Administration
- The pension benefit is managed, calculated and paid by the ‘Federal Pension Service’ (FDP).
Qualifying Conditions
Qualifying conditions
- The retirement age is 65 years; it increases to 66 in 2025 and to 67 years in 2030.
- Special retirement ages apply: some groups, such as certain magistrates, have a higher retirement age (between 65 and 70 years); three groups have a lower statutory retirement age: army staff, mobile works of HR Rail, police staff.
- Termination of previous employment is a precondition for claiming pension benefits.
- The retired person must reside in Belgium.
Early retirement
- Early retirement is possible and depends on age and career length: available at age 60 after 44 years of career, age 61 after 43 years of career, and at age 63 after 42 years of career; available without negative (permanent) adjustments to pension benefit.
- There also exists a special scheme for early retirement due to sickness or a pension for physical unfitness.
Deferred retirement
- The person can delay his/her application for an old age pension and continue to work provided that the employer agrees.
Combining employment & retirement
- Civil servants can continue to work after reaching the statutory retirement age, provided that the employer approves.
- In principle, it is possible to earn an unlimited amount of extra income if the person has retired or has completed a sufficient number of career years. However, these do not count for additional pension rights.
- Earnings limits exist for early retirement after insufficient career years.
Benefits
Pension benefits
- Mainly calculated on the basis of the credited services (i.e. career in real services as a civil servant defined as periods of effective and assimilated work); reference base for benefit calculation: salary of previous 10 years; some periods (e.g. studies) can be regularised after payment of contributions.
- Maximum pension: a relative maximum (fixed percentage of the reference wage) and an absolute maximum (fixed percentage of the salary scale of a secretary-general of the FPS).
- Minimum pension: a minimum pension is provided for persons with at least 20 years of service.
Benefit calculation
- Calculated on the basis of: (a) the career, the so-called career fraction (known as ‘tantième’ in French) which is in principle 1/60 (large number of derogations for certain groups such as magistrates, education staff, workers in active services, etc.); and (b) the reference salary (average salary of previous 10 years): the amount is indexed and also adapted to prosperity; family status is not included.
- Adjustments: pensions are adjusted yearly (‘perequatie’ in Dutch) in line with the salary scales in the public sector.
Taxation and social security contributions
- Progressive levy on the overall retirement income and a levy for health care and burial expenses.
- In principle taxable in the personal income tax (exception made for victims of world wars).
Coverage
Financing
Administration
Qualifying Conditions
Benefits
- All civil servants.
- Fully tax financed out of the general budget.
- The pension benefit is managed, calculated and paid by the ‘Federal Pension Service’ (FDP).
Qualifying conditions
- The retirement age is 65 years; it increases to 66 in 2025 and to 67 years in 2030.
- Special retirement ages apply: some groups, such as certain magistrates, have a higher retirement age (between 65 and 70 years); three groups have a lower statutory retirement age: army staff, mobile works of HR Rail, police staff.
- Termination of previous employment is a precondition for claiming pension benefits.
- The retired person must reside in Belgium.
Early retirement
- Early retirement is possible and depends on age and career length: available at age 60 after 44 years of career, age 61 after 43 years of career, and at age 63 after 42 years of career; available without negative (permanent) adjustments to pension benefit.
- There also exists a special scheme for early retirement due to sickness or a pension for physical unfitness.
Deferred retirement
- The person can delay his/her application for an old age pension and continue to work provided that the employer agrees.
Combining employment & retirement
- Civil servants can continue to work after reaching the statutory retirement age, provided that the employer approves.
- In principle, it is possible to earn an unlimited amount of extra income if the person has retired or has completed a sufficient number of career years. However, these do not count for additional pension rights.
- Earnings limits exist for early retirement after insufficient career years.
Pension benefits
- Mainly calculated on the basis of the credited services (i.e. career in real services as a civil servant defined as periods of effective and assimilated work); reference base for benefit calculation: salary of previous 10 years; some periods (e.g. studies) can be regularised after payment of contributions.
- Maximum pension: a relative maximum (fixed percentage of the reference wage) and an absolute maximum (fixed percentage of the salary scale of a secretary-general of the FPS).
- Minimum pension: a minimum pension is provided for persons with at least 20 years of service.
Benefit calculation
- Calculated on the basis of: (a) the career, the so-called career fraction (known as ‘tantième’ in French) which is in principle 1/60 (large number of derogations for certain groups such as magistrates, education staff, workers in active services, etc.); and (b) the reference salary (average salary of previous 10 years): the amount is indexed and also adapted to prosperity; family status is not included.
- Adjustments: pensions are adjusted yearly (‘perequatie’ in Dutch) in line with the salary scales in the public sector.
Taxation and social security contributions
- Progressive levy on the overall retirement income and a levy for health care and burial expenses.
- In principle taxable in the personal income tax (exception made for victims of world wars).
Legal Basis: Law of 21 July 1844 on Civil and Clerical Pensions (Algemene wet op de burgerlijke en kerkelijke pensioenen).