Özet:

Along with the transition to retirement of civil servants due to quite low level of the pension paymentscompared to their wage when they were in office, they lose their familiar life standards. The reason of low amount pension payment to civil servants is all their wage components when they are in office aren’t pensionable and also there is no tax deduction on non-pensionable wage components except stampduty. An additional pension income or lump sum payment can be provided to civil servants by making premium cuts with certain rates from their wage components not subject to any deduction except for stamp duty. The topics are important that how and who (state or private sector) evaluate the premium income will be obtained from civil servants wage components not subject to deduction and according to which principles of payments will be made at the retirement date of civil servants. In this paper it is presented proposals and opened to discussion for a possible supplementary pension system for civil servants to be established. It is also examined that some countries which have complementary pension system in addition to general social security system for civil servants or state workers

Anahtar Kelimeler: