The impact of gender unequal retirement age on the pensions of individuals and public finances in Poland: an analysis of employed and self employed men and women

<ns3:p>with Poland’s gender-differentiated retirement age and the flat-ratecontribution system for the self-employed, significantly impactpension outcomes. Women’s lower earnings, career breaks due tocaregiving, and an earlier retirement age lead to smaller pensionbenefits and greater reliance on state subsidies.Objective: This study aims to analyse the impact of gender, employmenttype (salaried vs. self-employed), and contribution ruleson future pension benefits in Poland, focusing on the inequalitiesin pension outcomes and their implications for public finances.Materials and methods: A projection model for 2044 was developed,assuming individuals work either as salaried employees orself-employed throughout their careers. The model incorporateshistorical wage growth (1999–2024), contribution rates, indexationfactors, retirement ages, and demographic data. Nine scenarioswere analysed, reflecting variations in earnings, employmentbreaks, contribution bases, and retirement ages.Results: The findings confirm three hypotheses: (1) most women,regardless of employment type, will receive only the minimum pension;(2) almost all self-employed individuals will receive minimumpensions due to flat-rate contributions; (3) state subsidies will behigher for women because of earlier retirement and longer life expectancy.The results highlight the need to reform the contributionrules for the self-employed and address gender inequalities in thelabour market to ensure pension adequacy and fiscal sustainability.</ns3:p>