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Dr Tomasz Lasocki
ORCID: 0000-0003-1485-486X
Dr Tomasz Lasocki, Assistant Professor at the Faculty of Law and Administration at the University of Warsaw; former Member of the Supreme Court's Office of Studies and Analysis; co-author of the 2016 Pension Review White Paper: Safety through Diversity; former member of the Committee on Interpretation, Positions and Explanations of the Social Insurance Institution.
DOI: 10.33226/0032-6186.2021.12.5
JEL: K39

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
DOI: 10.33226/0032-6186.2021.11.4
JEL: K39

The subject of the considerations presented in this article will be the so far formulated proposals for seniority pensions, which will be assessed in terms of consistency with the reformed pension system and the values upon which it was founded. Using dogmatic and economic methods, the analysis will cover individual proposals from submitted draft bills as well as alternative solutions. The first of two articles describes the issues involved in obtaining a new entitlement. The most appropriate construction of the seniority pension was identified, and as demonstrated, creating the seniority condition based on the existing catalogues of contributory and non-contributory periods will be extremely difficult. The second section will focus on the economic and legal aspects of seniority pensions, including the calculation formula, as well as an alternative to the seniority pension structure. This study is the first to provide a broad overview of the legal issues of early retirement in the context of the Polish defined contribution system. The presented reasoning aims to verify and organise the arguments concerning seniority pensions, with the author's intention of contributing to the improvement of public discourse on this subject as well as the betterment of future draft bills.

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

Dr Tomasz Lasocki, Assistant Professor at the Faculty of Law and Administration at the University of Warsaw; former Member of the Supreme Court's Office of Studies and Analysis; co-author of the 2016 Pension Review White Paper: Safety through Diversity; former member of the Committee on Interpretation, Positions and Explanations of the Social Insurance Institution.