Table 4: Structure of social protection in the civil service on the basis of pension regulations, European countries (approx. 1989/90) |
| Country | Considered salary | Attainable maximal pension in % | Years of service required |
|
| Austria | 80% of the final complete salary | 100% of considered salary (= 80% of last salary); (considering 4 x ½ monthly salaries, 116.66% of the considered salary or 93.33% of the last salary is attained); (taking into account benefits from the complementary pension – maximally 20% of the last salary – the pension can be 125% of the considered salary or 100% of the last salary) | 35 |
|
| Belgium | Average of salary earned in the last 5 years of service | 75% of the considered salary (the amount of the pension is limited to 149,984 FB gross income per month – index number of 1.1.1990) | 45 |
|
| Denmark | Salary on an individual basis, but lower than the attained salary, scheduled for the different grades from 1 to 53, with an upper limit of 336,000 DKR/year (=1,871,520 Flux) | 65% of considered salary (this is an average amount, because the proportion of the maximal pension retated to the last salary varies between 44% and 72.5% according to the salaries of the grades at the end of the career – grades 52 to 15; for the same levels the proportion of the maximal pension related to the pensionable salary varies between 59.5% and 79.2%) | 37 |
|
| France | Final complete salary, provided that it remained unaltered during 6 months | 75% of considered salary (80% of the salary if 40 years of service can be taken into account); (up to 100% of the salary, if child allowances or an annuity is added) | 37.5 |
|
| Federal Republic of Germany | Final complete salary, provided that it was attained unaltered during 2 years | 75% of considered salary (if a 13th monthly salary is added, 81.25% are attained) | 40 |
|
| Greece | Final non-complete salary | 80% of considered salary (if a 13th and 14th monthly salary is added, 93.33% are attained; but upper limit of 303,000 Drs = 78,780 Flux) | 35 |
|
| Ireland | Final complete salary | 70% of considered salary | ||
| Italy | Final non-complete salary | 94,4% of considered salary (if a 13th monthly salary is added 102.26% are attained) | 40 |
|
| Luxembourg | Final complete salary | 83.33% of considered salary (-3% pay deduction = 80.83%) | 40 |
|
| The Netherlands | Final complete salary, increased by 8% due to a 13th salary | 70% of considered salary (if the pensionable salary increase by 8% due to the 13th salary is added 75.60% are attained) | 40 |
|
| Portugal | Final complete salary | 100% of considered salary (if a 13th monthly salary is added 108.33% are attained) | 36 |
|
| Spain | Salary on a uniform basis, lower than the attained salary, scheduled for each occupational group, and annually fixed by the general budget law | 100% of a uniform basic salary amounting on the average to 95.4% of the last salary (taking into account the 13th and 14th salary the resulting salary is 111.3%) (but upper limit of 207,152 Ptas = 72,503 Flux) | 35 |
|
| Switzerland | Final annual salary comprised of 13 monthly salaries, reduced by 19,200 CHF (= 458,304 Flux) used as a contribution to the national insurance (first pillar), obligatory for the whole population. | 60% of considered salary, received after deductions; (if the pensionable salary amounts to 13 monthly salaries, 65% is attained). If the pension from the national insurance is added: 19,200 FS per year maximum= 458,304 Flux; both pensions together may add to 90% | 40 |
|
| United Kingdom | The best salary period out of 12 months in the course of the last 3 years | 50% of considered salary (56.25%, if the person is older than 65 years and 45 years of service can be considered) | 40 |
|
| Average for all pension regimes | ||||
| Normal calculation Under consideration of supplementary benefits and periodic allowances |
74.87% 84.11% |
|||
| Without the pension regime of Luxembourg | ||||
| Normal calculation Under consideration of supplementary benefits and periodic allowances |
74.27% 84.16% |
|||
Source: Neyens and Koob 1992: 37-39 and 47-52 (altered).