Early retirement conditions in the EU, 2014

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1 Austria Belgium Bulgaria General legislation: 62 years for men and women. At the earliest 60 years for heavy workers provided that they have worked heavily at least 10 years during the preceding 20 years, and have a total of 45 insurance years. In addition, there are, only for certain age groups, two types of early pension for persons having an extremely long insurance career or particularly hard working conditions. Age 61 (women and men) after 39 years of professional activity. Age 60 if 40 years of professional activity. There exist two separate schemes for early retirement. The first one is the so called Teachers Pension Fund, a public statutory PAYG scheme. The Teachers Pension Fund regime will be in force until 31/12/2020. The second one is a private scheme for supplementary compulsory pension insurance on a capital base under the second pillar for early retirement of persons working under hard labour conditions, a Professional Pension Fund. Entitlement to a supplementary fixed-term professional pension for early retirement is granted if: a person has completed at least 10 years of insurance under the first category of labour and has reached the age of 47 years and 8 months for women and 52 years and 8 months for men, or a person has completed at least 15 years of insurance under the second category of labour and has reached the age of 52 years and 8 months for women and 57 years and 8 months for men, and provided that the sum of periods of insurance and age is equal to 94 for women and 100 for men. As of 1/1/2015 the right to a pension shall occur if the following requirements are met: The pension shall be granted 12 years and 6 months (women) or 10 years and 6 months (men) before the standard retirement age and if the person has at least 10 years of insurance under the first category of labour. As of 31/12/2015 the age at which the early retirement pension shall be granted will start decreasing by 6 months per calendar year until reaching 8 years before the standard retirement age; Calculation in principle according the general pension formula. For each year which the pension has been claimed prior to the regular pension age, the pension is reduced by 4.2% (1.8% for heavy workers), maximum 15%. Entitlement to retirement pension from the age of 61, provided that a minimum career of 39 years can be proved (from age 60 if career of 40 years). Calculation according to calculation method for normal pension. See. Page 1 of 11

2 Bulgaria (cont.) Croatia Cyprus The pension shall be granted 7 years and 6 months (women) or 5 years and 6 months (men) before the standard retirement age and if the person has at least 15 years of insurance under the second category of labour. As of 31/12/2015 the age at which the early retirement pension shall be granted will start decreasing by 6 months per calendar year until reaching 3 years before the standard retirement age. If those persons apply for a pension from the State Public Insurance, they must submit an application for transfer of the funds accrued in their individual accounts in the respective Professional Pension Fund to the Pensions Fund of the State Public Insurance. This regime is in force until 31/12/2014. Men: age of 60 years and qualifying period of 35 years. Women: age of 56 years, and qualifying period of 31 years. Age and qualifying period for women are being gradually increased by 3 months per calendar year from 1 Nov 2010 onwards, to reach 60 and 35 in 2030 respectively. The age limit for early pension (women and men) will be gradually increased by 3 months per calendar year from 2031 onwards, to reach 62 in The same conditions apply to persons unemployed for at least 2 years before fulfilling the early pension requirements due to enterprise bankruptcy. As of 1 Jan 2014, early pension is possible for persons aged 60 who completed 41 years of insurance (women and men). 63 years for men and women provided that the insured person: satisfies all general insurance conditions (qualifying period), but the number of insurance points of paid and assimilated basic insurance must be equal to at least 70% instead of 30% of the years included in that period. was entitled to Invalidity Pension immediately before reaching the age of 63, or is between the ages of 63 and 65 and would be entitled to invalidity pension if had not reached the maximum age for entitlement to an invalidity pension (63 years). Miners with at least 3 years of employment in a mine are entitled to Old-age Pension 1 month early for every period of 5 months of mining work, on condition that they have retired from that occupation, but in no case they can draw pension before the age of 58. An old-age pensioner, who has paid contributions on insurable earnings between the date of early pension and the age of 65, is entitled to a weekly increase of his pension equal to 1/52 of 1.5% of these insurable earnings. First Pillar: Permanent reduction of the amount of old-age pension as of 1 Jan 2014 varies between 0.10% to 0.34% per month of anticipation depending on the total duration of completed insurance periods, ranging from 31 to 40 years of insurance. The exact range of years is defined in relation to the transitional period which ends in No reduction of the amount of early pension in case of persons aged 60 who completed 41 years of insurance (women and men) and in case of persons who were unemployed for at least 2 years before fulfilling the early pension requirements due to enterprise bankruptcy. The pension amount undergoes an actuarial reduction of 0.5% for every month included in the period between the date the person chooses to claim the pension (beyond age 63) and: the age of 64 as of 1/1/2014, the age of 64.5 as of 1/1/2015, the age of 65 as of 1/1/2016 onwards. This actuarial reduction is permanent and applies also to any widow s pension or orphan s benefit derived from that. See. Page 2 of 11

3 Czech Republic Denmark Estonia Available up to 3 years prior to the normal retirement age, the actual date of retirement is left to the claimant's discretion. The claimant must have an insurance record of at least 30 years. Social Pension: No retirement possible before the statutory pensionable age of 65 years. Early Retirement Pension: Available up to 3 years before the legal retirement age. Old-age Pension Under Favourable Conditions (soodustingimustel vanaduspension): Paid after at least 15 years of contribution period. Available 5 years earlier than standard pensionable age for: one of the parents, the carer or the guardian who raised a child with a moderate, severe or profound disability for at least 8 years, one of the parents, the carer or the guardian who has raised 5 or more children for at least 8 years, a person involved in the clean-up of the Chernobyl nuclear power station, those who have been unlawfully imprisoned or in exile for at least 5 years. If less than 5 years then the retirement age is reduced by 1 year for every year of imprisonment or exile.available 3 years earlier for one of the parents, the carer or the guardian who has raised 4 children for at least for 8 years. Available 1 year earlier for one of the parents, the carer or the guardian who has raised 3 children for at least for 8 years. Available at 45 years of age for sufferers of pituitary dwarfism. Old-age Pensions Under Favourable Conditions are also paid to workers in occupations that are considered hard or hazardous (e.g. workers in chemical, metal, glass, pulp industry, mining, etc.), may retire 5 or 10 years before the legal retirement age, if they have fulfilled qualification requirements foreseen by the law (from 15 to 25 years of contribution period of which at least half in the given profession). The earnings-related amount of pensions is reduced: by 0.9% for every (even incomplete) period of 90 days that the pension is received within a 360-day reference period before normal retirement age, by 1.2% for every (even incomplete) period of 90 days that the pension is received within a day reference period before normal retirement age, and by 1.5% for every period of 90 days of pension receipt preceding this reference period. This reduction is permanent and so continues after the recipient reaches normal retirement age. Social Pension: No retirement possible before the statutory pensionable age of 65 years. Supplementary pension: No retirement possible before the statutory pensionable age of 65 years. Early Retirement Pension: The amount of pension calculated on the basis of pension formula is permanently reduced by 0.4% for every month of earlier retirement. Old-age Pension Under Favourable Conditions: No reduction in pension amount in case of pensions paid under State Pension Insurance Act. Increase of the value of a year of pensionable service by 3.1% (21.9% in case of miners) for each year, which gave entitlement to old-age pension on favourable conditions in case of pensions paid under Old-age Pensions Under Favourable Conditions Act. Superannuated Pension: Reduction of the value of a year of pensionable service by 9.6%. Upon attaining the general pensionable age, the person may switch to the general old-age pension. Page 3 of 11

4 Estonia (cont.) Superannuated Pension: Early retirement available for certain professional groups (e.g. pilots, mariners, miners, some groups of artists) whose professional abilities have declined before the normal retirement age, provided they have the required pensionable service (from 15 to 25 depending on the profession). 2nd pillar: No early pension before retirement age. Finland No early pension. No early pension. France Germany General scheme for employees: Long career: between 56 and 60 years of age, according to the year of birth; the age at commencement of activity; the duration of insurance and of contributions; Severe disability: between 55 and 59 years of age, subject to completion of the minimum period of insurance and contribution; Strenuousness: as of the age of 60 with an incapacity of at least 20% due to an accident at work, or with an incapacity between 10% and 20% provided that it results from a minimal exposure to occupational risk factors. Complementary schemes for employees and management staff: Between the ages of 55 and 57 with an anticipation coefficient according to the birth year or without coefficient if the insured obtained the basic pension at a full rate. The retirement age for early pensions shall be adjusted to the new standard retirement age: from the age of 67 with a deduction from the age of 63 (65 for severely disabled persons with deduction from the age of 62) after 35 years of pension insurance periods. No adjustment for types of pensions which are phased out; standard retirement age remains 65 years of age: from the age of 60 with deduction for women born before 1952 after at least 15 years of contribution and substitute periods, if compulsory contributions were paid for more than 10 years since the age of 40; the standard retirement age remains the age of 65. from the age of 63 with deduction for persons born before 1952 after at least 15 years of contribution and substitute periods if they were compulsorily insured for at least 8 in the last 10 years, are unemployed at the commencement of the pension and were unemployed for 52 weeks after completion of the age of 58.5 years or have worked part-time for elder workers for 24 calendar months. General scheme for employees: The pension is permanently calculated at a reduced rate. This reduction is determined according to age and insurance period. Complementary schemes for employees (ARRCO) and management staff (AGIRC): Pension paid earlier between the ages of 55 and 57 is permanently reduced according to the age of the beginning of retirement. In the case of early retirement (for conditions see left) pension calculated according to the general pension formula. The reduction amounts to 0.3% of the pension for each month, during which the pension is claimed earlier. Page 4 of 11

5 Germany (cont.) As a compensation for the longer duration of pension payments, the pension is reduced by 0.3% for each month of drawing a pension prior to the standard retirement age (in case of old-age pension for persons with severe disability before the age of 65). Greece Persons insured before 1/1/1993: Full pension: For men and women, from the age of 60 years and 9 months, if they have completed 10,500 insurance days (of which 7,500 must have been spent doing arduous and unhealthy work). The age limit increases by 6 months every year until the age of 62 is reached in Reduced pension: from 62 years for men and women if 15 insurance years or 4,500 insurance days (of which 100 days have been worked during the last 5 years), from 62 years of age and 10,000 insurance days for men (60 years and 12,000 insurance days for women, increasing by 6 months every year until the age of 62 is reached in 2017) of which 100 per year during the last 5 years, from 60 years and 9 months of age for men and women (increasing by 6 months every year until the age of 62 is reached in 2016) if 35 working years or 10,500 insurance days (of which 7,500 days must have been worked under arduous or unhealthy conditions), from 62 years for mothers and widowed fathers with a minor or disabled child if 18 insurance years or 5,500 working days. Persons insured since 1/1/1993: Reduced pension: from 62 years for mothers with a minor or disabled child if 20 years of insurance or 6,000 working days. Hungary Persons entitled to Benefits prior to retirement age as of 1 Jan 2012 are: persons who fulfilled the conditions related to age and service time required for an Advanced pension or Advanced pension with reduced sum before 31 Dec 2011 according to the Act LXXXI of 1997 on Social Insurance Pension. women born in 1953, who have reached the age of 59 and who have at least 37 years service time before the starting date of the benefit prior to retirement age, but not later than 31 Dec 2012; persons who were entitled to Early retirement pension due to hazardous working conditions according to the Act LXXXI of 1997 on Social Insurance Pension before the starting date of the benefit prior to the retirement age, but not later than 31 Dec 2014; Persons insured before 1/1/1993: Full pension: see "". Reduced pension: see. Persons insured since 1/1/1993: Full pension: see "". Reduced pension: From 62 years for men and women: reduction of 1/200 for each missing month until the age of 67. The former early retirement pensions (Advanced Pension and Advanced pension with reduced sum, Early Retirement Pension, miner s pension, early retirement pension paid by the employer, pension for artists, pension for mayors, pension for Members of the European Parliament (MEPs), pension for Members of the Parliament (MPs)) are transformed into benefits prior to retirement age and are no longer paid as pensions. By way of exception, the 40 years eligibility period for women is still paid as an old-age pension. Page 5 of 11

6 Hungary (cont.) persons who were entitled to miner s pension before 31 Dec 2011 according to Government Decree 150/1991 (XII.4.) on miner s pension; persons who were entitled to old-age pension for artists before 31 Dec 2011 according to the Government Decree 5/1992 (I.13.) on the pension of certain categories of art performers; a person in the case of whom the unilateral statement necessary for the termination of the insurance-based legal relationship has been communicated to the other party in writing before 1 Jan 2012, or the agreement on termination of the legal relationship has been concluded before 1 Jan 2012, provided that the day following the termination of the insurance-based legal relationship was in 2012 and the entitled person would have been entitled to an advanced pension, advanced pension with reduced sum, miner s pension, early retirement pension financed by the employer or pension of performers of certain artistic activity on the day following the termination of insurance-based legal relationship according to the rules in force on 31 Dec 2011, provided that he/she will not reach the standard retirement age until the starting day of a benefit prior to retirement age, he/she is not engaged in gainful activity on the starting day of a benefit prior to retirement age, is not entitled to transitional annuity for miners or life annuity for ballet artists and does not receive any regular cash benefit on the starting day of the benefit prior to retirement age. Those entitled to an early retirement pension due to hazardous working conditions (referred to as Early Retirement Pension) can claim a benefit prior to retirement age as many years before reaching the retirement age as many years early retirement due to hazardous working conditions they have acquired until 31 Dec 2014 in accordance with the rules of SSPB in force on 31 Dec 2011, or if the starting day of the benefit prior to retirement age was in 2012 until the day preceding the starting day of the benefit prior to retirement age. 40 years eligibility period for women: Available since 1 Jan 2011 to those women, regardless of their age, who have fulfilled at least 40 years of eligibility period and have ceased gainful activity. The eligibility period means any period of gainful activity or of receipt of pregnancy-confinement benefit, child care fee, child home care allowance, and child raising support, or ofnursing fee. A minimum period of 32 years of gainful activity is needed in addition to periods of receipt of the abovementioned maternity/family benefits, or minimum 30 years of gainful activity are required in case of receipt of nursing fee. The eligibility period is decreased by 1 year for every child raised in the household for women raising 5 or more children, with a maximum reduction of 7 years. Page 6 of 11

7 Ireland No early pension. No early pension. Italy Latvia From January 2012 the former seniority pension has been replaced by the Early retirement pension. When the benefit is claimed before the age of 62 and the person has accrued the conditions for drawing full pension of 42 years +6 months for men and 41 years +6 months for women, the benefit itself shall be subject to a permanent reduction in amount, thus discouraging/closing existing pathways to early retirement: 1% reduction applies while benefiting of an early retirement pension claimed 2 years prior to the age of 62, whereas a reduction of 2% shall apply if the benefit has been claimed even earlier than 2 years prior to the age of 62. Persons first insured since 1/1/1996 who have accrued a work insurance of at least 20 years, may retire at the age of 63 years and 3 months upon condition that the amount of the pension they would be entitled to is at least equal to 2.8 times the monthly amount of the welfare-based social allowance (assegno sociale) (equal to in 2014). Since January 2012, the pension payment deferment schemes (the socalled windows ) and the quota system (based on the sum of contributions and age) no longer apply. Men and women with an insurance period of not less than 30 years may claim an early pension 2 years before the standard retirement age. The following persons may claim an early pension 5 years before the standard retirement age: politically repressed persons with an insurance period of not less than 30 years; persons who took part in the Chernobyl NPS nuclear clean-up with an insurance period of not less than 10 years; persons with an insurance period of not less than 25 years if they have taken care of 5 or more children or of a disabled child during a period of at least 8 years until the child reaches the age of 18, and if they have not been deprived of the right to provide care or custody rights. During the transitional period, the following categories of persons may claim their pension earlier: persons, who until 1996 worked under particularly hazardous and arduous conditions may retire from the age of 54 years and 6 months to 59 years and 6 months; persons with dwarfism and blind persons with an insurance period of at least 15 years may retire from the age of 49 years and 6 months to 54 years and 6 months. Early retirement pension: A permanent percentage reduction applies to the pension amount if the pension is claimed before the age of 62. (See left conditions). Pre-retirement pensions that used to be granted to employees in enterprises experiencing economic difficulties are being phased out. 50% of the normal pension is paid until standard retirement age. The normal amount is restored after reaching standard retirement age. Page 7 of 11

8 Lithuania Luxembourg Persons are eligible for early retirement pension if: they acquired an insurance period of 30 years, the age is less than 5 years to retirement age, have no other incomes, do not receive any other pension or benefit. Early retirement pension: From 60 years of age, on condition that 480 months of effective insurance can be proved or assimilated periods can be proved. From 57 years of age, on condition that 480 months of effective insurance can be proved. Malta For persons born before 1 Jan 1952: No early pension but as from 1 Jan 2008 they can claim their pension when they reach the statutory retirement age and continue working irrespective of earnings. Those opting to claim their pension and continue working will have to keep paying their social security contribution. For persons born between 1952 to 1961: Can retire at age 61 if they have 35 years of paid/credited weekly social security contributions (35 x 52 = 1,820 contributions). For persons born on or after 1 Jan 1962: Can retire at age 61 if they have 40 years of paid/credited weekly social security contributions (40 x 52 = 2,080 contributions). In all cases except for those born before 1 Jan 1952, those opting for early pension cannot be employed until they reach their statutory retirement age. Netherlands No early pension. No early pension. Poland Early Pension: Persons born before 1/1/1949: Conditions: aged 55 and over with a 30-year qualifying period (women); aged 60 and over with a 35-year qualifying period (men); totally incapacitated persons may receive pension 5 years earlier if they have fulfilled the qualifying period requirements; persons working in unhealthy conditions or performing a specified type of work (official list) - 5 years early (e.g. journalist, glass workers, rail workers), 10 years earlier (miners, persons working with lead, cadmium or asbestos, steel workers, pilots, divers) or 15 years early (wind instrument musicians). Pensions are decreased by 0.4% per each early retirement month. Calculation is based on the common law. For persons born before 1 Jan 1952: No early pension but as from 1 Jan 2008 they can claim their pension when they reach the statutory retirement age (males: 61 years, females: 60 years) and continue working irrespective of earnings. For persons born between 1952 to 1961: Can retire at age 61 (statutory retirement age varies from 62 to 64 years) if they have 35 years of paid/credited weekly social security contributions (35 x 52 = 1,820 contributions). For persons born on or after 1 Jan 1962: Can retire at age 61 (statutory retirement age is 65 years) if they have 40 years of paid/credited weekly social security contributions (40 x 52 = 2,080 contributions). In all cases except for those born before 1 Jan 1952, those opting for early pension cannot be employed until they reach their statutory retirement age. Persons born since 1/1/1949: No provisions. Page 8 of 11

9 Poland (cont.) Portugal Romania Early Pensions are calculated using the general pension calculation method. The amount depends on the number of insurance years. Persons born since 1/1/1949: No provisions. Insured persons aged at least 55 provided that they have completed their qualifying period and a contribution period of 30 calendar years. The amount of pension is reduced. (These specific provisions are suspended for the duration of the Economic and Financial Adjustment Programme). Unemployed: from the age of 62 provided that they were aged 57 at the beginning of their unemployment and have completed the qualifying period. For those who have contributed 22 calendar years and are aged 52 or more when becoming unemployed, it is also possible from the age of 57. In this case the pension amount is reduced. In case of heavy or unhealthy work: as a rule, from the age of 55 (only for professions legally foreseen). From 55 years in case of specific measures to protect economic activities or companies. Old-Age Pension with Reduced Standard Retirement Age: There is an assortment of Standard Retirement Age reductions for: persons who contributed under special, difficult or other specific working conditions, persons who have had a handicap prior to obtaining the insured person status, persons persecuted for political reasons by the regime in power after 6 March 1945, deported abroad or taken prisoners of war, blind persons, other categories of persons, defined by other legal acts. Early Retirement Pension (pensie anticipata): Granted at most 5 years before the Standard Retirement Age to a person who exceeds the Full Contribution Period by at least 8 years. Partial Early Retirement Pension (pensie anticipata partiala): Granted at most 5 years before the Standard Retirement Age to a person who exceeds the Full Contribution Period by up to 8 years. Calculation according the general formula. The amount is reduced through the application of a reduction factor corresponding to (1 - x). x = global reduction rate obtained by multiplying 0.5% by the number of months of anticipation. If, at the age of 55, the contribution period exceeds 30 years, the number of months of anticipation is reduced by 12 months for each group of 3 years over 30 (these specific provisions are suspended for the duration of the Economic and Financial Adjustment Programme). Beneficiaries aged 65 with long contribution periods are entitled to a reduction of the retirement age by 4 months for each calendar year exceeding a 40-year contribution period. The reduction only applies in case of early pension from the age of 65. No reduction of the pension amount for the unemployed asking for an early pension from the age of 62 and in cases where early pension is granted on account of of hard or unhealthy work. Old-Age Pension with Reduced Standard Retirement Age: The calculation is based on the Old-Age Pension formula. Early Retirement Pension: The calculation is based on the Old-Age Pension formula. Partial Early Retirement Pension: The calculation is based on the Old-Age Pension formula. However, the Partial Early Retirement Pension is reduced by 0.75% per month of anticipation. Both Early Retirement Pension and Partial Early Retirement Pension are not taking into consideration the following non-contributory periods: longterm benefit payment i.e. Invalidity Pension, full-time university courses attendance under graduation condition, attendance of an educational institution in the field of defence, public order and national security, conscript service or periods served as drafted, mobilised or prisoner of war. At Standard Retirement Age, the Early Retirement Pension and the Partial Early Retirement Pension are ex officio changed into an Old-Age Pension. They are recalculated by removing the aforementioned reduction and by crediting any of the the aforementioned non-contributory periods together with contribution periods achieved during the period of suspension of the Early Retirement Pension and the Partial Early Retirement Pension. Page 9 of 11

10 Slovak Republic Slovenia Spain Sweden 1st pillar: The following conditions have to be fulfilled for entitlement of an early pension: Minimum duration of paying contributions (15 years), minimum amount of early pension (more than 1.2-times the subsistence minimum), to submit an application in the period of 2 years prior to the pensionable age, not working (being without contributory earnings), for those who participate in the 2nd pillar, minimum 5 years of savings. 2nd pillar: Early pension is possible if the early pension of the 1st pillar is received and the minimum amount of benefit (0.6-times of the subsistence minimum) has been reached. An insured person is entitled to early pension at 60 years of age, if he or she has completed 40 years of qualifying period. More stringent early pension entitlement conditions are being introduced gradually, with the transitional period ending in years of age for certain persons who were insured according to the system abolished on 1 Jan Maximum 2 years prior to the legal age of retirement in case of: voluntary retirement, 35 years of contributions, and amount of pension over the mini-mum pension amount. Maximum 4 years prior to the legal age of retirement in case of: involuntary retirement due to certain causes, 33 years of contributions, and 6 months registration as unemployed. The legal age of retirement can be reduced for certain groups whose professional activity is arduous, toxic, dangerous or unhealthy. Workers with a disability degree of 45% as from 56 years of age or 65% as from 52 years of age under certain conditions. No early pension. Old system: see right. Early Pension: Reduction of 0.5% per 30 days missing to retirement age. Similar to an Old-age Pension, an early pension is assessed according to the Pension Rating Basis related to completed years of qualifying period. It is decreased permanently by 0.3% for every month short of 65 years of age. For employees who were insured according to the system which was abolished on 1 Jan 1967 and who retired at the age of 60, a reduction rate of 8% per year under 65. When these employees do not retire on a voluntary basis, the reduction rate ranges from 7.5% for 30 years of contributions to 6% for 40 years of contributions. In case of retirement 2 or 4 years prior to the legal age of retirement, the pension amount is reduced by applying reduction rates, depending on the time remaining to reach the legal age of retirement and the contribution periods. No early pension. Old system: the annual supplementary pension is permanently decreased by 0.5% of the old-age pension per calendar month before the age of 65. Page 10 of 11

11 United Kingdom Iceland No early State Pension. National pension (lífeyrir almannatrygginga): 60 years for persons who have been registered as seamen on an Icelandic vessel for at least 180 days per year on the average for 25 years. Also for seamen who have worked for 25 years or longer on an open vessel or a decked vessel under 12 gross tons if seamanship was the main occupation. Employment pension: Possible to draw old-age pension earlier, the general rule is from age 65. No State Pension before State Pension age. National pension: No reduction for the pension for seamen from the age of 60. Employment pension: Accrued old-age pensions are actuarially permanent reduced. Norway No early pension. No early pension. Switzerland 1st pillar (basic scheme): 1 or 2 years early. 2nd pillar (statutory minimum): No provision. 1st pillar (basic scheme): 6,8% reduction per year of early retirement. 2nd pillar (statutory minimum): No provision. Source: MISSOC Comparative Tables Database (accessed October 2014). Page 11 of 11

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