Table 3: Type of pension regime and funding of pensions in European countries (approx. 1989/90)

Country Type of regime Funding of pensions
Contribution of civil servants to Contribution of the state/employer
their own pensions surviving dependents pensions  
Austria Statutory Regime 10.00%
Budgeting
Belgium Statutory Regime
Zero
7.50%
Budgeting
Denmark Regime guaranteed by constitution
Zero
zero
Budgeting
France Statutory Regime 8.90%
Budgeting
Federal Republic of Germany Statutory Regime
Fictitious
fictitious
Budgeting
Greece Statutory Regime
Zero
zero
Budgeting
Ireland Statutory Regime
Fictitious
1.50%
Budgeting
Italy Statutory Regime 6.95% (since 1991: 7.15%)
Budgeting
Luxembourg Statutory Regime
Zero
zero
Budgeting
The Netherlands Statutory Regime
15.29% (=average for both pension contributions)
Pension fund
Portugal Statutory Regime
6.50%
1.50%
Budgeting
Spain Statutory Regime
3.86%
Budgeting
Switzerland Statutory Regime
8.67% (=average for both pension contributions)
Pension fund (Eidg. Versicherungskasse
United Kingdom Statutory Regime
Fictitious
1.50%
Budgeting
EU Statutory Regime
6.75%
Budgeting

Source: Neyens and Koob 1992, 3 (altered).