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DOI: 10.33226/0032-6186.2021.12.5
JEL: K39

Legal aspects of a seniority pension. Part II — the calculation formula and its consequences

The first article presents the current draft bills on seniority pensions and assesses their solutions in terms of the types of proposed benefits and the acquisition premises in terms of consistency with the pension system. In this article, the impact of the earlier use of the benefit on its value will be analysed. Following that, the point in time when the benefits of postponing retirement will outweigh the financial benefits of the seniority pension will be determined and applied to the future life forecast. At a later stage, the impact of factors removing the effects of early retirement pension determination in the defined contribution formula, i.e. the minimum retirement pension and the possibility of multiple retirement, will be explored. The final thread will discuss the solutions proposed thus far for combining the seniority pension and work. Following the summary, an alternative to the seniority pension will be presented, with the goal of protecting people who have been exhausted by years of work. The reasoning will be carried out using a dogmatic analysis of law as well as an economic analysis of law.

Keywords: pension; seniority pension; early retirement; pension privileges


economic analysis of law.


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