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.

economic analysis of law.

Bibliografia/References

Eurostat (2021a). Adult learning statistics. https://ec.europa.eu/eurostat/statistics-explained/index.php?title=Adult_learning_statistics#Participation_rate_of_adults_in_learning_in_the_last_four_weeks

Eurostat (2021b). Eurostat regional yearbook. https://ec.europa.eu/eurostat/en/web/products-statistical-books/-/ks-ha-20-001

Góra, M. (2020). Emerytura stażowa nie jest dobrym pomysłem. https://alebank.pl/emerytura-stazowa-nie-jest-dobrym-pomyslem/

GUS (2020, 26 lutego). Struktura wynagrodzeń według zawodów w październiku 2018 r. https://stat.gov. pl/obszary-tematyczne/rynek-pracy/pracujacy-zatrudnieni-wynagrodzenia-koszty-pracy/struktura-wynagrodzen-wedlug-zawodow-w-pazdzierniku-2018-roku,4,9.html

GUS (2020, 15 października). Trwanie życia w zdrowiu w Polsce w latach 2009–2019. Pozyskano z: https://stat.gov.pl/obszary-tematyczne/ludnosc/trwanie-zycia/trwanie-zycia-w-zdrowiu-w-polsce-w-latach-2009-2019,4,1.html

Jędrasik-Jankowska, I. (2017). Pojęcia i konstrukcje prawne ubezpieczenia społecznego. Warszawa.

Szarfenberg, R. (2020). Opinia o projekcie ustawy o zmianie ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych oraz ustawy o organizacji i funkcjonowaniu funduszy emerytalnych (OPZZ). https://www.opzz. org.pl/dialog-spoleczny/publicystyka/analiza-skutkow-wprowadzenia-emeryturstazowych