Commission staff working document -Report on the 2009 update of the 2008 actuarial assessment of the Pension Scheme for European Officials (PSEO) {COM(2009) 604 final}
Date: 2009-10-29
Institutions: European Commission
Subjects: European official, pension scheme, regulations for civil servants, report, servant (EU), social-security contribution

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COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.10.2009  
SEC(2009) 1466 final 

COMMISSION STAFF WORKING DOCUMENT 

Report on the 2009 update of the 2008 actuarial assessment of the 
Pension Scheme for European Officials (PSEO) 

{COM(2009) 604 final}

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TABLE OF CONTENTS 

COMMISSION STAFF WORKING DOCUMENT Report on the 2009 update of the 2008 
actuarial assessment of the Pension Scheme for European Officials (PSEO............................. 1 

1. 

2. 

3. 

4. 

4.1. 

4.2. 

4.3. 

4.4. 

4.5. 

4.6. 

4.7. 

4.8. 

4.9. 

Introduction .................................................................................................................. 4 

Contribution rate .......................................................................................................... 5 

Update of the assessment of the actuarial balance ....................................................... 5 

Analysis of the contribution rate change...................................................................... 5 

Real Discount Rate (RDR) change effect .................................................................... 6 

General Salary Growth (GSG) change effect............................................................... 6 

ISP change effect.......................................................................................................... 6 

Invalidity table change effect ....................................................................................... 6 

Life table (healthy persons).......................................................................................... 6 

Life table (invalid persons) .......................................................................................... 6 

Assumed retirement age............................................................................................... 7 

Average difference between men and women ............................................................. 7 

Probability of being married for men and women ....................................................... 7 

4.10. 

Loading factor for orphan’s and divorced spouse’s pension ....................................... 7 

4.11. 

Population change effect .............................................................................................. 7 

5. 

5.1. 

5.2. 

Computation system..................................................................................................... 9 

Variables used in the assessment ................................................................................. 9 

Demographic parameters ............................................................................................. 9 

5.2.1.  The reference population.............................................................................................. 9 

5.3. 

5.4. 

5.5. 

Economic parameters ................................................................................................. 10 

Technical implementation of Annex XII to the Staff Regulations ............................ 10 

Independent examination ........................................................................................... 10 

ANNEX I - COMPUTATION ................................................................................................. 11 

1. 

2. 

3. 

Relevant figures for calculating the contribution rate................................................ 11 

Summary of main variables ....................................................................................... 12 

Demographic parameters ........................................................................................... 13 

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3.1. 

3.2. 

3.3. 

3.4. 

3.5. 

3.6. 

3.7. 

4. 

4.1. 

4.2. 

4.3. 

4.4. 

5. 

Reference population ................................................................................................. 13 

Assumed retirement age............................................................................................. 16 

Invalidity table ........................................................................................................... 17 

Life table of healthy persons ...................................................................................... 19 

Life table of invalids .................................................................................................. 19 

Average age difference between men and women..................................................... 19 

Probability of being married for men and women ..................................................... 20 

Economic parameters ................................................................................................. 20 

Real Discount Rate (RDR)......................................................................................... 20 

General Salary Growth (GSG) ................................................................................... 21 

Individual Salary Progression (ISP)........................................................................... 22 

Loading factor for orphan’s and divorced spouse’s pension ..................................... 23 

Annuities .................................................................................................................... 23 

ANNEX II – INDEPENDENT EXAMINATION ................................................................... 25 

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1. 

INTRODUCTION 

Article 83a and Annex XII of the Staff Regulations set out rules to guarantee the equilibrium 
of the PSEO (Pension Scheme of European Officials). 

Annex  XII  lays  down  rules  for  implementing  Article  83a  of  the  Staff  Regulations.  In 
particular, it stipulates that: 

–  Eurostat  is  the  authority  responsible  for  the  technical  implementation  of  the 

Annex (see Article 13(1)), 

–  Eurostat will be assisted by one or more qualified independent experts in carrying 

out the actuarial assessments (see Article 13(2)), 

–  each  year  on  1  September,  Eurostat  is  to  submit  a  report  on  the  assessment  and 

updating referred to in Article 1 of the Annex (see Article 13(3)), 

–  any questions of methodology raised by the implementation of the Annex shall be 
dealt  with  by  Eurostat  in  cooperation  with  national  experts  from  the  relevant 
departments of the Member States and the qualified independent expert or experts 
(see Article 13(4)). 

Eurostat has drawn up the present report in accordance with the above legal requirements. The 
second five-yearly actuarial assessment of the pension scheme of the European civil service 
was  carried  out  in  2008.  This  report  sets  out  the  results  of  the  2009  update  of  this  2008 
actuarial assessment, based on the population of European officials as at 31 December 2008. 

The  report  provides  the  information  needed  by  the  Commission  to  propose,  if  necessary, 
changes to the staff contribution rate in order to ensure the balance of the scheme. 

For any further information concerning this report, please contact Eurostat in Luxembourg: 

Eurostat, Unit C-6 Secretariat 
BECH – A2/018 
L-2920 Luxembourg 
Tel.: (352) 4301-34191 

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2. 

CONTRIBUTION RATE 

The  2009  actuarial  assessment  of  the  Pension  Scheme  for  European  Officials  (PSEO) 
indicates that, in order to guarantee the equilibrium of the scheme, the contribution rate 
necessary  to  finance  one  third  of  the  benefits  payable  would  be  11.3%  of  the  basic 
salary  (or  invalidity  allowance).  This  actuarial  assessment  was  presented  to  the 
Article 83 Working Group at the 24 June 2009 meeting. 

The  calculated  contribution  rate  indicated  above  (11.3%)  is  one  third  of  the  ratio 
between the total of the service cost (1 115 million euros) and the total of annual basic 
salaries (3 288 million euros) (see Annex I, Tables I and II). This rate is higher (+0.4%) 
than the one calculated in 2008 (10.9%). This increase is mainly explained by the fall in 
the interest rate. 

3. 

UPDATE OF THE ASSESSMENT OF THE ACTUARIAL BALANCE 

The PSEO was assessed on the basis of the computation method set out in Chapter 2 of 
Annex XII of the Staff Regulations. 

Compared  to  the  2008  assessment,  a  few  minor  changes  were  introduced  in  the 
methodology  (some  formulae  were  adapted  to  take  some  new  categories  of  the 
population into account, according to the Staff Regulations in force since 1 May 2004). 
These changes have been applied since the 2006 assessment. 

An updated document concerning the calculation methodology is available and can be 
obtained from Eurostat on request. 

In addition, the following elements have been considered in the 2009 assessment: 

–  The population of contributing members at 31 December 2008, 

–  The  update  of  the  Real  Discount  Rate  (RDR),  General  Salary  Growth  (GSG)  rate, 

Individual Salary Progression (ISP) rate and Invalidity table. 

More details about these updates are given in Annex I. 

4. 

ANALYSIS OF THE CONTRIBUTION RATE CHANGE 

As  indicated  in  point  1,  the  official’s  pension  contribution  rate  calculated  this  year 
(11.3%)  is  higher  than  the  one  calculated  in  2008  (10.9%).  This  increase  (+0.4%) 
results  from  the  combined  effect  of  changes  in  the  population  structure  and  the  main 
actuarial assumptions. The separate effects of these changes on the contribution rate is 
not  easy  to  determine  due  to  their  interdependency,  although  analysis  of  the  actuarial 
assumptions  allows  a  better  understanding  of  the  changes  in  contribution  rate  and  its 
sensitivity to the various actuarial assumptions. 

Changes  in  actuarial  assumptions  and  their  impact  on  the  contribution  rate  were 
presented at the 24 June 2009 meeting of the Article 83 Working Group (see document 
20090624 Art83_05) 

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4.1. 

Real Discount Rate (RDR) change effect 

The RDR decreases (2.8% as against 3.1% used in the 2008 calculation). This decrease 
(-0.3) has an impact of around +0.8 percentage points on the pension contribution rate. 
If  the  former  RDR  is  used,  10.5%  is  obtained  instead  of  11.3%.  This  test,  this  year, 
confirms that the official’s contribution rate sensitivity is about 2.5 times the change in 
the RDR. 

4.2. 

General Salary Growth (GSG) change effect 

The GSG decreases (0.3% as against 0.4% in the 2008 calculation). This decrease (-0.1) 
has an impact of around -0.3 percentage points on the pension contribution rate. If the 
former  GSG  rate  is  used,  11.6%  is  obtained  instead  of  11.3%.  This  test,  this  year, 
confirms  that  the  official’s  contribution  rate  sensitivity  is  about  3  times  the  change  in 
the GSG (broadly similar to the RDR).  

4.3. 

ISP change effect 

The  ISP  decreased  overall  in  the  2009  valuation  (1.3%)  compared  to  2008  (1.5%).  In 
practice,  a  different  ISP  rate  by  grade,  step  and  years  to  retirement  is  applicable  to 
officials  and  temporary  agents  of  agencies  and  is  used  in  the  calculation.  The  overall 
decrease  (-0.2)  has  an  impact  of  about  -0.2  percentage  points  on  the  pension 
contribution rate. If the former ISPs are used, 11.5% is obtained instead of 11.3%. This 
test, this year, shows that the official’s contribution rate sensitivity is about the same as 
the change in the global weighted ISP.  

4.4. 

Invalidity table change effect 

The  table  of  probabilities  of  becoming  invalid  was  updated  with  the  most  recently 
observed invalidity rates (2008) also taken into account. The new invalidity table (2009 
EU Invalidity table) is thus an average of 5 years invalidity rates (2004 – 2008). The use 
of  this  updated  table  has  an  impact  of  around  -0.1  percentage  points  on  the  pension 
contribution  rate.  A  contribution  rate  of  11.4%  instead  of  11.3%  is  obtained  if  the 
former 2008 EU Invalidity table was used.  

4.5. 

Life table (healthy persons) 

According to the Staff Regulations the life table may be updated only on the occasion of 
the five-yearly actuarial assessment1. The life table was updated on the occasion of the 
2008  actuarial  assessment  and  this  table,  2008  ICSLT,  must  be  used  at  least  until  the 
next five-yearly assessment in 2013. 

The  life  table  used  in  the  2009  calculation  is  thus  identical  to  that  used  in  the  2008 
calculation and there is no impact on the calculated contribution rate due to a change in 
the table. 

4.6. 

Life table (invalid persons) 

It is normal actuarial practice to consider life expectancy of invalids as slightly shorter 
than that of healthy persons (e.g. Eurocontrol applies the mortality rate corresponding to 

1 

Article 9(2) of Annex XII to the Staff Regulations. 

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a healthy person 3 years older than an invalid’s age). Eurostat considers this approach 
very  logical  and  applied  this  actuarial  practice  for  the  first  time  in  the  2008  pension 
assessment. 

The same practice was applied in the 2009 calculation, and since the life table used in 
the 2009 calculation is identical to that used in the 2008 calculation, there is no impact 
on the calculated contribution rate due to a change in the table. 

4.7. 

Assumed retirement age 

Assumed  retirement  ages  by  staff  groups  were  first  estimated  for  the  2004  pension 
assessment,  and  were  presented  at  the  June  2004  meeting  of  the  Article  83  Working 
Group.  As  provided  for  in  paragraph  3  of  Article  83(a)  of  the  Staff  Regulations  these 
assumed  retirement  ages  were  checked  in  2008,  on  the  occasion  of  the  second  five-
yearly  pension  assessment,  and  no  change  was  proposed  for  the  following  five-year 
period.  

The assumed retirement ages are therefore identical to those used since 2004 and there 
is no impact on the calculated contribution rate due to a change in assumed retirement 
age. 

4.8. 

Average difference between men and women 

The  average  age  difference  between  men  and  women  (3  years)  that  has  been  applied 
since  2004  in  actuarial  calculations  was  checked  in  2008,  and  found  to  correspond  to 
reality.  The  test  showed  that  on  average  married  men  are  3.01  years  older  than  their 
partners and married women 3.18 years younger than their partners. 

Since the average difference in age is unchanged, there is no impact on the calculated 
contribution rate due to a change in this age difference. 

4.9. 

Probability of being married for men and women 

The probabilities of being married for officials and ex-officials aged more than 59 were 
reassessed in 2008 and updated probabilities were presented at the June 2008 meeting of 
the  Article  83  Working  Group.  No  change  was  proposed  at  the  June  2009  meeting  of 
the Article 83 Working Group. 

Since the probability of being married is unchanged, there is no impact on the calculated 
contribution rate from a change in probabilities of being married for men and women. 

4.10.  Loading factor for orphan’s and divorced spouse’s pension 

Current actuarial practice is to add 10% to a payable reversion pension to allow for the 
pension payable to orphans after the death of the surviving spouse (or of the official if 
there  is  no  surviving  spouse)  and  any  pension  payable  to  divorced  spouses.  Eurostat 
estimates  that  the  impact  of  this  factor  on  the  contribution  rate  is  minor  and  does  not 
consider an update to this assumption necessary at the present time.  

4.11. 

Population change effect 

The pension contribution rate for 2009 would be 0.1% higher (11.4% instead of 11.3%) 
if  the  2009  calculation  were  repeated  exactly  but  for  the  population  used  in  the  2008 

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calculation. The demographic impact can thus be estimated to be -0.1 percentage points. 
This  net  impact  is  due  to  a  variety  of  factors  which  cannot  easily  be  analysed  in 
isolation. 

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5. 

COMPUTATION SYSTEM  

5.1. 

Variables used in the assessment 

In general, two kinds of variables are used in the actuarial calculation: 

Parameters. These are values mainly linked to the application of the Staff Regulations. 
These values change according to certain conditions related to the individual situation of 
each official (e.g. the annual accrual rate is 1.9% for staff recruited from 01.05.2004 and 
2% for those recruited before this date). These values can be clearly established.  

Actuarial assumptions. These are values that are not known and cannot be established 
exactly,  such  as  the  invalidity  table,  the  ISP  (Individual  Salary  Progression)  table,  the 
probability  of  being  married  at  the  retirement  date,  the  coefficients  for  orphans  and 
divorced  spouses.  The  values  of  these  actuarial  assumptions  were  estimated  in 
accordance with general actuarial practices and discussed with national experts from the 
relevant  departments  of  the  Member  States  at  the  annual  meetings  of  the  Article  83 
Working Group. 

A summary of the main variables used (parameters and actuarial assumptions) is given 
in Annex I, Tables III and IV. 

5.2. 

Demographic parameters 

5.2.1.  The reference population 

The observed population is made up of contributing members of the PSEO including: 

–  active officials,  

–  members whose pension contribution is optional (e.g. officials who have taken leave 

on personal grounds or parental leave), 

–  invalids  who  receive  an  invalidity  allowance  under  Article  78  of  the  Staff 

Regulations, 

–  beneficiaries of an allowance for termination of service. 

49  953  contributing  members  were  recorded  at  31.12.2008,  which  represents  a  net 
increase of 2 357 participants compared to the previous year (47 596 at 31.12.2007 were 
used in the 2008 actuarial assessment). 

This  significant  increase  in  the  population  is  mainly  explained  by  the  recruitment  of 
“contract  agents”  (a  new  category  of  population  defined  in  the  Staff  Regulations)  and 
officials and temporary agents from the new Member States. 

There  are  7  654  contract  agents  among  the  contributing  members  at  31.12.2008,  as 
against  7  037  at  31.12.2007,  which  represents  an  increase  of  8.77%.  There  are  7  044 
temporary  agents  among  the  contributing  members  at  31.12.2008,  as  against  6  362  at 
31.12.2007, an increase of 10.72%. 

A  breakdown  of  the  reference  population  by  type  of  contributing  member  and  by 
Institution or Agency is included in Annex I, Tables VI to VIII. 

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5.3. 

Economic parameters 

In accordance with Articles 10 and 11 of Annex XII to the Staff Regulations, the Real 
Discount Rate (RDR) and the General Salary Growth (GSG) are calculated in the 2009 
update  as  the  average  of  the  corresponding  rates  for  the  12  preceding  years  (see 
Annex I, points 5.4.1 and 5.4.2 and Tables XIV and XV for more information). 

The  value  of  the  Real  Discount  Rate  is  2.8%  compared  to  3.1%  used  in  the  2008 
actuarial assessment. The GSG is equal to 0.3% instead of 0.4% used in 2008. Finally, 
an updated ISP table has been used, which globally represents a decrease in rates (1.3% 
instead of 1.5%) (See Annex I, point 5.4.3).  

5.4. 

Technical implementation of Annex XII to the Staff Regulations 

Technical  questions  raised  by  the  implementation  of  Annex  XII  are  dealt  with  by 
Eurostat  in  cooperation  with  national  experts  from  the  relevant  departments  of  the 
Member  States  participating  in  the  Working  Group  on  Article  83  of  the  Staff 
Regulations.  The  minutes  of  the  meeting  held  in  Luxembourg  on  24  June  2009  (doc. 
20090624_Art83WG _09) is available from Eurostat. 

Eurostat  also  exchanges  relevant  information  on  actuarial  issues  with  international 
organisations  such  as  the  JPAS  (Joint  Pensions  Administrative  Section  of  the 
Coordinated Organisations), EPO (European Patent Office) and Eurocontrol. 

5.5. 

Independent examination 

In  accordance  with  Annex  XII,  Article  13,  of  the  Staff  Regulations,  Eurostat  was 
assisted  by  a  qualified  independent  expert  with  regard  to  the  methodological 
implementation  and  the  definition  and  calculation  of  the  corresponding  actuarial 
assumptions. 

The independent expert then conducted an actuarial examination of the contribution rate 
calculated  by  Eurostat.  This  examination  consisted  in  confirming  the  relevance  and 
reliability  of  the  actuarial  processes  and  assumptions  used  in  accordance  with  the 
methodology described in Annex XII to the Staff Regulations. 

For the aspects not described explicitly in this Annex, the independent expert checked 
their  compliance  with  generally  accepted  actuarial  practices.  Concerning  actuarial 
assumptions,  the  independent  expert  carried  out  investigations  to  ensure  that  the 
underlying data provided by Eurostat were used correctly. 

The  executive  summary  of  the  assessment  by  the  independent  expert  is  included  in 
Annex II. 

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ANNEX I - COMPUTATION 

1. 

RELEVANT FIGURES FOR CALCULATING THE CONTRIBUTION RATE 

Table I. 

Breakdown of the contribution rate 

Service cost 

Total contribution rate 
(3/3) 

Staff contribution rate 
(1/3) 

Service cost for retirement 

30.8% 

10.3% 

Service cost for invalidity 

Service cost for death 

2.0% 

1.1% 

0.7% 

0.3% 

Total service cost 

33.9% 

11.3% 

Table II. 

Service cost and total amount of annual basic salaries 

Service cost 

Total (EUR million) 

% 

- Service cost for retirement 

- Service cost for invalidity 

- Service cost for death 

Total service cost 

Total  annual  basic  salaries  and 

invalidity and termination allowances 

1 013 

 66 

 35 

1 115 

3 288 

91.0% 

5.9% 

3.1% 

100.0% 

100.0% 

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2. 

SUMMARY OF MAIN VARIABLES 

The  following  tables  show  the  values  of  the  main  parameters  (see  Table  III)  and 
actuarial  assumptions  (see  Table  IV).  Please  note  that  the  tables  only  present  an 
overview  of  the  main  variables  and  are  not  exhaustive.  Please  refer  to  the  Staff 
Regulations and the annexes thereto for precise and complete information. 

Table III. 

Parameters used in the actuarial assessment 

Parameter

Legal source

Value
Staff Regulations in force from 
01.05.2004

Reference date for the population (Annex XII Article 1)

31.12.2008

Maximum official retirement age (Staff Regulations 
Article 52)

65 (67 on an exceptional basis)

Minimum official retirement age (Staff Regulations Article 
52 and Annex XIII Article 22)

63 or before for officials in service 
before 01.05.2004

Minimum age for early retirement (Staff Regulations 
Article 52, Annex VIII Article 9 and Annex XIII Article 23)

55 or before for officials in service 
before 01.05.2004

Category and grade for the minimum subsistence figure 
(Annex VIII Article 6)

first step of grade 1

Maximum retirement pension (Staff Regulations Article 
77)

70% of the basic salary at the 
retirement date

Annual accrual rate (Article 77 of the Staff Regulations 
and Article 21 of Annex XIII)

1.9% or 2% for officials recruited before 
01.05.2004

Bonus for officials in service after the normal retirement 
age (Annex VIII Article 5 and Annex XIII Article 22)

Barcelona incentive

Minimum retirement pension (Staff Regulations Article 
77)

4% of the minimum subsistence figure 
per year of service

Invalidity allowance (Staff Regulations Article 78)

70% of the basic salary

Minimum invalidity allowance (Staff Regulations Article 
78)

100% of the minimum subsistence 
figure

Reversion pension (Staff Regulations Article 79 and 
Annex VIII Article 18)

Minimum reversionary pension (Staff Regulations Article 
79 and Annex VIII Article 18)

60% of the retirement pension

35% of the last basic salary

Survivor's pension (Staff Regulations Article 79 and 
Annex VIII Article 17)

60% of the retirement pension that 
would have been payable to the official 

Minimum survivor's pension (Staff Regulations Article 
79)

35% of the last basic salary or minimum 
subsistence figure

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Table IV. 

Actuarial assumptions 

Actuarial assumption

Average age difference between married men and 
women

Probability of being married for men

Probability of being married for women

Value

3 years

84%

38%

Marital status

status at evaluation date

Coefficient for orphan's and divorced spouse's pension

Annex VIII coefficient (correction coefficient)

Assumed retirement age

Real discount rate (RDR)

General salary growth (GSG)

10%

0.0%

63 to 64

2.8% (See point 3)

0.3% (See point 4)

General pension revaluation (GPR)

0.3% (equal to the GSG)

Individual salary progression (ISP)

Mortality table (healthy people)

Mortality table (Invalids)

2009 ISP table

2008 ICSLT

Mortality rate corresponding to a person 3 
years older than healthy person

Invalidity table

2009 EU Invalidity table

Many  of  these  actuarial  assumptions  are  explained  in  the  following  points.  Some  of 
them  have  changed  compared  to  the  2008  actuarial  assessment.  The  following  table 
summarises these changes: 

Table V.  Changes in actuarial assumptions 

Variables

2008 assessment

2009 assessment

Remarks

Figures

Remarks

Figures

Real Discount Rate (RDR)

1996 - 2007 average

3.1%

1996 - 2007 average

2.8%

General Salary Growth (GSG)

1996 - 2007 average

0.4%

1996 - 2007 average

0.3%

Individual Salary Progr. (ISP) (1)

2008 ISP table

1.5%

2009 ISP table

1.3%

Invalidity

2008 EU Inval.

2009 EU Inval.

(1) Average of individual rates weighted by population as at 31.12.2008

3. 

DEMOGRAPHIC PARAMETERS 

3.1. 

Reference population 

Annex  XII,  Article  1  of  the  Staff  Regulations  stipulates  that  the  actuarial  assessment 
shall be carried out in each year n, on the basis of the population of active members of 
the  PSEO  at  31  December  of  the  previous  year  (n-1).  On  the  other  hand,  Article  9  of 
this Annex provides that the population of participants in the scheme is to be collected 

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annually by the Commission using information received from the different institutions 
and agencies whose staff are members of the scheme. 

In  accordance  with  these  rules,  the  reference  population  is  taken  to  be  the  staff  at  31 
December 2008 of the 40 institutions and agencies (37 were recorded at 31 December 
2007) whose officials are members of the PSEO. 

Table VI. 

Institutions and Agencies in the PSEO 

Abbr.

COR
CDCE
COJED
CONSIL
CSC
CEC
EDPS
EO
EUROPARL

FRONTEX

CFCA
CPVO
EACEA
EAR
OSHA

EMEA

EASA
ECDC

CEDEFOP

EEA
EFSA

EUROFOUND

EMSA

Name

Institutions or assimilated organisms

COMMITEE OF THE REGIONS
COURT OF AUDITORS
COURT OF JUSTICE OF EUROPEAN COMMUNITIES
COUNCIL OF THE EUROPEAN UNION
ECONOMIC AND SOCIAL COMMITTEE
EUROPEAN COMMISSION
EUROPEAN DATA PROTECTION SUPERVISOR
EUROPEAN OMBUDSMAN
EUROPEAN PARLIAMENT

Agencies

AGENCY FOR THE MANAGEMENT OF OPERATIONAL CO-OPERATION 
AT EXTERNAL BORDERS OF MEMB
COMMUNITY FISHERIES CONTROL AGENCY
COMMUNITY PLANT VARIETIES OFFICE
EDUCATION, AUDIOVISUAL AND CULTURE EXECUTIVE AGENCY
EUROPEAN AGENCY FOR RECONSTRUCTION
EUROPEAN AGENCY FOR SAFETY AND HEALTH AT WORK

EUROPEAN AGENCY FOR THE EVALUATION OF MEDICAL PRODUCTS

EUROPEAN AVIATION SAFETY AGENCY
EUROPEAN CENTRE FOR DISEASE PREVENTION AND CONTROL
EUROPEAN CENTRE FOR THE DEVELOPMENT OF VOCATIONAL 
TRAINING
EUROPEAN ENVIRONMENT AGENCY
EUROPEAN FOOD SECURITY AUTHORITY
EUROPEAN FOUNDATION FOR THE IMPROVEMENT OF LIVING AND 
WORKING CONDITIONS
EUROPEAN MARITIME SAFETY AGENCY

EMCDDA

EUROPEAN MONITORING CENTRE FOR DRUGS AND DRUG-ADDICTION

EFRA
ENISA
CEPOL
ERA
ERC
ETF
EACI
EAA
JET
EUROJUST
OHIM
REA
ECHA

ITER

EUROPEAN MONITORING CENTRE FOR RACISM AND XENOPHOBIA
EUROPEAN NETWORK AND INFORMATION SECURITY AGENCY
EUROPEAN POLICE COLLEGE
EUROPEAN RAILWAYS AGENCY
EUROPEAN RESEARCH COUNCIL EXECUTIVE AGENCY
EUROPEAN TRAINING FOUNDATION
EXECUTIVE AGENCY FOR CONPETITIVENESS AND INNOVATION
EXECUTIVE AGENCY FOR THE PUBLIC HEALTH PROGRAM
JOINT EUROPEAN TORUS
JUDICIAL COOPERATION
OFFICE FOR HARMONISATION IN THE INTERNAL MARKET
RESEARCH EXECUTIVE AGENCY
THE EUROPEAN CHEMICALS AGENCY
THE EUROPEAN JOINT UNDERTAKING FOR ITER AND THE 
DEVELOPMENT OF FUSION ENERGY

TNT-T

THE TRANS-EUROPEAN TRASNPORT NETWORK EXECUTIVE AGENCY

CDT

TRANSLATION CENTRE FOR BODIES OF THE EUROPEAN UNION

As approved by the Article 83 Working Group at its meeting of 7 June 2004, the term 
“active members of the PSEO” is considered in the wide sense to be synonymous with 
“contributing members of the PSEO”. Consequently, the reference population includes 
not  only  officials  in  “active  employment”  but  also  officials  in  one  of  the  other 
administrative statuses set out in Article 35 of the Staff Regulations, plus invalids who 
receive  an  invalidity  allowance  and  beneficiaries  of  an  allowance  for  termination  of 
service. 

EN 

   EN 

 
 
Personnel  data  were  collected  from  the  NAP2  (New  Application  for  Pay),  PMO3  and 
directly  from  institutions  and  agencies,  and  imported  into  the  Eurostat  database.  The 
data  were  checked  to  guarantee  a  high  level  of  quality.  The  actuarial  assessment  is 
based on the best output from the Eurostat database at the calculation date. 

Table VII. 

Reference population by administrative status 

Population as at 31.12.2008

Contributing members

Total

%

Active

- Officials

- Temporary staff

- Contract staff

Non-active staff (1)

34 509

69.1%

7 044

7 654

 746

14.1%

15.3%

1.5%

Total population

49 953

100.0%

(1).  Non-active status (Article 41), retirement in the interests of the service 

(Article 50), termination of service under special measures ("degagement"), 
invalids who receive an invalidity allowance under Article 78.

Table VIII.  Reference population by institution or agency 

Institution or Agency

European Commission

European Parliament

Council of the European Union

Court of Justice of the European Communities

Court of Auditors

Economic and Social Committee

Committee of the Regions
Other small institutions and decentralised Community 
agencies

Total

Total

31 340  

6 320  

3 362  

1 998  

 876  

 746  

 524  

%

63%

13%

7%

4%

2%

1%

1%

4 787  

10%

49 953  

100%

Figure I. 

Reference population by age 

2 

3 

The  NAP  application  is  a  centralised  database  that  has  been  created  to  produce  the  monthly  salary  and 
pension forms for all institutions and agencies. This database contains a large part of the personnel data, 
particularly amounts paid and pension contributions. 
PMO use the Sysper database of the Commission to store data about transfers of pension rights of the staff 
of the Commission and agencies, and data about pensioners. 

EN 

   EN 

 
 
 
                                                 
s
e
g
A

>64

60 - 64

55 - 59

50 - 54

45 - 49

40 - 44

35 - 39

30 - 34

25 - 29

20 - 24

Men:      22580

Women: 27373

5,100

4,600

4,100

3,600

3,100

2,600

2,100

1,600

1,100

600

100

400

900

1,400

1,900

2,400

2,900

3,400

3,900

4,400

4,900

Num ber of persons

Table IX. 

Change in the population of contributing members as at 31.12.2008  

compared to the population as at 31.12.2007 

Changes

Total

Reference population used in the 2008 assessment (contribuiting 
members as at 31.12.2007)

Contributing members who left the pension scheme or became 
pensioners 

New contributing members as at 31.12.2008

Reference population used in the 2009 assessment (contribuiting 
members as at 31.12.2008)

47 596  

-1 954  

4 311  

49 953  

Net change

2 357  

This increase in the population is mainly explained by the recruitment of contract agents 
and officials and temporary agents from the new Member States. 

3.2. 

Assumed retirement age 

As stipulated in Article 4 of Annex XII to the Staff Regulations, it is assumed that all 
retirements  will  occur  at  a  fixed  average  age  (r).  The  average  retirement  age  may  be 
different by group of staff. 

EN 

   EN 

 
 
 
Table X. 

Assumed retirement age and Barcelona incentive by age group of officials 

Staff group (age and years of 
service as at 30.04.2004)

Annual 
accrual rate

Barcelona 
incentive

(1)

Barcelona 
incentive 
maximum
(2)

Normal 
retirement 
age
(3)

Assumed retirement 
age (4)

Actives

Invalids

Group 1 Old Staff Regulations

2.00%

Group 2

>= 50 years old or    >= 
20 years of service

2.00%

(5)

Group 3

40 - 49 years old and < 
20 years of service

Group 4

35 - 39 years old and < 
20 years of service

Group 5

30 - 34 years old and < 
20 years of service

Group 6

< 30 years old and     < 
20 years of service

Group 7

New officials (after 
30.04.2004)

2.00%

3.00%

4.50%

2.00%

2.75%

4.00%

2.00%

2.50%

3.50%

2.00%

2.00%

1.90%

2.00%

-

-

60  

60  

61  

62  

63  

63  

63  

63  

63  

63  

63  

64  

64  

64  

65  

63  

63  

63  

64  

64  

64  

(1) The Barcelona incentive corresponds to an increase in pension expressed as a percentage of the last basic salary 
(Article 5 of Annex VIII and Article 22 of Annex XIII).

(2)  The Barcelona incentive maximum is a percentage of the total pension rights acquired by an official at the age of 
60 (Article 5 of Annex VIII and Article 22 of Annex XIII).
For example, the Barcelona incentive for officials aged between 40 and 49 is 3% of the last basic salary but not 
exceeding 4.5% of the pension rights acquired by those officials at the age of 60.

(3)  The age in this column is the simple average of ages from the table detailed in Article 22 of Annex XII, rounded to 
entire year. This average is calculated only to facilitate the presentation in this table.
In practice, institutions apply the table detailed in Article 22 of Annex XIII when calculating individual rights. Eurostat 
does not use this column when calculating the contribution rate for pension; assumed retirement ages detailed in 
columns (4) are used instead.

(4)  In accordance with to Article 3 of Annex XII, it is assumed that all retirements (except for invalidity) will occur at a 
fixed average age.

This column shows these average ages by staff group, which have been deducted from the observations in 
accordance with Article 9 of Annex XII.

(5)  Officials, aged 50 years or over or with 20 or more years service as at 30/04/2004, who remain in service after the 
normal retirement age are entitled, for each year worked after that age, to an increase in 
their pension equal to 5% of the amount of the pension rights acquired at the age of 60 (the same premise was 
applied in the past under the former Staff Regulations)..

3.3. 

Invalidity table  

A first invalidity table (2004-EU Invalidity table) was used in the 2004, 2005 and 2006 
assessments of the PSEO. This invalidity table was presented to the Article 83 Working 
Group at its 7 June 2004 meeting. 

The table was updated on the occasion of the 2007 actuarial assessment to take account 
of the evolution of beneficiaries of invalidity allowance (a new category of population 
under  the  new  Staff  Regulation  in  force  from  1  May  2004).  This  new  table  was 
presented to the Article 83 Working Group at its 26 June 2007 meeting (see document 
20070623 Art83 WG 07 Assumptions EN, available on CIRCA) and it was decided to 
update  the  table  each  year  using  as  input  a  moving  average  of  5  years  of  invalidity 
observation. 

The following table shows the number of invalids from 2004 to 2008. 

Table XI. Invalids by year 

EN 

   EN 

 
 
Year
2004
2005
2006
2007
2008
Total

Invalids
103
122
108
88
89
510  

The following graph shows the distribution of the invalids above by age. A considerable 
increase in invalidity occurs between ages 44 and 60. Invalidity is practically nil before 
the age of 35.  

Figure II.  New invalids by age — 2004 to 2008 total  

New invalids by age
(2004 to 2008 total)

35

30

25

20

15

10

5

0

s
d
i
l
a
v
n
i

f
o

r
e
b
m
u
N

0
2

2
2

4
2

6
2

8
2

0
3

2
3

4
3

6
3

8
3

4
4

2
4

0
6
4
4
Invalid's ages

8
4

0
5

2
5

4
5

6
5

8
5

0
6

2
6

4
6

6
6

These  invalidity  observations  have  been  used  to  update  the  invalidity  table  by  sex 
(2009-EU Invalidity table). The following table is an extract from the unisex version of 
the table. The unisex version is only used for presentation, while the complete table by 
sex is used in computation. 

Table XII. 2008-EU Invalidity table — Unisex version 

Age

x
20
25
30
35
40
45
50
55
60
65

Invalidity (probability of 
becoming an invalid)
q'x
0.000055
0.000070
0.000182
0.000597
0.001430
0.002644
0.003935
0.006002
0.006132
0.003241

EN 

   EN 

 
 
 
 
 
3.4. 

Life table of healthy persons 

The life table used for the calculation was updated in 2008 (2008 ISCLT table) on the 
occasion of the five-yearly assessment of the actuarial balance of the pension scheme. 
The methodology used to set up this life table was presented to the Article 83 Working 
Group  at  the  27 June 2008  meeting  (document  20080627  Art83_05,  available  from 
Eurostat).  The  2008  ISCLT  life  table  must  be  used  at  least  until  the  next  five-yearly 
assessment in 2013. 

Consequently, the 2008 ICSLT has been used in the 2009 pension assessment. 

The following table is an extract from this table: 

Table XIII. 

2008 ICSLT 

Men

Women

Dying 
probability

Life 
expectancy

Desease

Living 
individuals

Dying probability

Life 
expectancy

qx
0.00063370
0.00106107
0.00176523
0.00282667
0.00481751
0.00838934
0.01458993
0.02531453
0.04374552
0.07506895
0.12727809

ex
44
39
35
30
25
21
17
13
10
8
5

dx
57
 94
156
250
 411
696
1 154
1 844
2 758
3 681
4 026

lx
98 573
98 187
97 542
96 494
94 813
91 962
87 190
79 451
67 558
50 912
31 080

qy

0.00054775
0.00092086
0.00152344
0.00242203
0.00372321
0.00605132
0.01074871
0.01863843
0.03307728
0.05836406
0.10193574

ey
46
42
37
32
28
23
19
15
12
9
6

Age

x, y
40
45
50
55
60
65
70
75
80
85
90

3.5. 

Life table of invalids 

It is normal actuarial practice to consider life expectancy of invalids as slightly shorter 
than that of healthy persons (e.g. Eurocontrol applies the mortality rate corresponding to 
a  healthy  person  3  years  older  than  an  invalid’s  age).  This  approach  cannot  be 
confirmed in the case of European civil servants as the number of invalids is too small. 
Eurostat considers this approach very logical and has applied the same actuarial practice 
in its own actuarial calculations. 

The  use  of  this  approach  makes  hardly  any  change  in  the  contribution  because  the 
probability of an active staff member becoming invalid is very small. 

The implementation of this approach in the 2008 pension assessment had a negligible 
impact, close to 0 percentage points, on the pension contribution rate. 

3.6. 

Average age difference between men and women  

The  average  age  difference  between  men  and  women  (3  years)  that  has  been  applied 
from 2004 in actuarial calculations should be used in future assessments. The result of a 
test  based  on  population  from  2004  to  2007  confirmed  that  this  actuarial  assumption 
corresponds  to  reality.  The  test  showed  that  on  average  married  men  are  3.01  years 
older than their partners and married women 3.18 years younger than their partners. 

EN 

   EN 

 
 
3.7. 

Probability of being married for men and women 

In 2008 Eurostat analysed the recent population of officials and ex-officials older than 
59 years and calculated the probability of them being married. The probabilities found 
for men and women are:  

0.84 for men (0.8 to one decimal place) 

0.38 for women (0.4 to one decimal place) 

These updated probabilities were used in the 2008 and in this 2009 pension assessment. 

4. 

ECONOMIC PARAMETERS 

4.1. 

Real Discount Rate (RDR) 

Annex XII, Article 10 of the Staff Regulations provides that:  

1. The interest rates to be taken into consideration for the actuarial calculations shall 
be based on the observed average annual interest rates on the long-term public debt of 
Member States as published by the Commission. An appropriate consumer price index 
shall be used to calculate the corresponding interest rate net of inflation as needed for 
the actuarial calculations.  

2. The effective annual rate to be taken into consideration for the actuarial calculations 
shall  be  the  average  of  the  real  average  interest  rates  for  the  12  years  preceding  the 
current year.  

Consequently, Real Discount Rates (RDRs) from 1997 until 2008 have to be used in the 
2009 assessment of the PSEO.  

Nominal  discount  rate  (average  of  1997  to  2008  nominal  yields  of  Euro  area  zero-
coupon government bonds with a maturity of 21 years, 21 years being the duration of 
the scheme, the rate in 2008 as produced by the ECB being 4.8%): 5.1%  

Inflation rate (average of 1997 to 2008 appropriate consumer price indices, the HICP of 
the EU area in 2008 being 3.7%): 2.2% 

Real  Discount  Rate  (average  of  1997  to  2008  Real  Discount  Rates,  the  last  being 
calculated as 100*(100+NDR)/(100+IR)-100)): 2.8% (it was 3.1% in the assessment at 
31.12.2007). 

The  12-year  moving  average  of  Real  Discount  Rates  (RDRs)  that  has  been  calculated 
this time (2.8%) has been used in the present assessment of the PSEO. 

Table XIV. Real Discount Rate (RDR)  

EN 

   EN 

 
Year

1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006 (4)
2007
2008
Aver. 1996 - 2007
Aver. 1997 - 2008

Nominal rate 
(NDR)
(1)

7.2
6.1
4.9
5.6
5.9
5.7
5.5
5.1
5.0
4.0
4.2
4.5
4.8
5.3
5.1

Inflationrate  (IR) Real discount rate (RDR)

(2)
2.6
2.1
1.7
1.1
2.4
2.5
2.2
2.0
2.1
2.2
2.2
2.3
3.7
2.1
2.2

(3)

4.5
3.9
3.1
4.5
3.4
3.1
3.2
3.0
2.8
1.8
2.0
2.2
1.1
3.1
2.8

(1) 

(2) 

Till 1998: long-term government borrowing rates. Since 1999: Euro zero-coupon 
government bond curve with a maturity of 21 years.

Till 1998: National Accounts private consumption deflator. Since 1999: Harmonised 
Index of Consumer Prices (HICP).

(3) 

The following formula is used: RDR = 100*(100+NDR)/(100+IR)-100

(4) 

Nominal rate estimated by Eurostat (data not available at ECB)

4.2. 

General Salary Growth (GSG) 

As  for  the  discount  rate,  Annex  XII  contains  specific  rules  for  calculating  General 
Salary  Growth.  Article  11  stipulates  on  the  one  hand  that  the  annual  change  in  salary 
scales to be used for the actuarial calculations must be based on the specific indicator 
(SI) and, on the other hand, that the effective annual rate is to be the average of the net 
SIs for the 12 years preceding the current year.  

As  the  net  specific  indicator  obtained  in  2008  is  -1.3%,  the  12-year  moving  average 
from  1997  to  2008  is  0.3%  (see  Table  V).  The  estimate  of  the  GSG  consequently 
decreases between 2007 and 2008 from 0.4% to 0.3%. 

Table XV. General Salary Growth  

Year
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
Aver. 1996 - 2007
Aver. 1997 - 2008

Specific Indicator
-0.1
0.7
0.5
1.8
-0.1
0.6
1.7
1.1
-1.2
0.0
0.2
-0.4
-1.3
0.4
0.3

EN 

   EN 

 
 
 
4.3. 

Individual Salary Progression (ISP) 

Individual  Salary  Progression  (ISP)  refers  to  the  salary  increase  due  to  the  career 
advancement of EU officials, i.e. promotions and seniority steps.  

The ISP has a significant impact on the contribution rate, but not as much as the RDR 
and GSG.  

Furthermore, with the introduction of the new Staff Regulations on 1.5.2004, the career 
progression  of  EU  officials  has  been  completely  reviewed.  Annex  XIII  to  these  Staff 
Regulations  includes  transitional  measures  which  made  the  determination  of  this 
assumption quite complicated.  

2008 ISP rates to be applied to officials and temporary staff from agencies (ISP groups 
1 and 2) have been updated to take account of the observed promotion rates from 2005 
to 2008 (methodology agreed at the June 2006 Art83WG meeting). 

The 2008 fixed ISP rate of 0.4% to be applied to temporary staff from Institutions (ISP 
groups 3 and 5) remains unchanged. 

The former ISP group 5 as been split in two: ISP group 5 (contractual agents having a 
contract for an indefinite period) and ISP group 6 (contractual agents having a contract 
for  a  fixed  period)  this  division  is  need  to  improve  calculation  in  the  future  (at  the 
present is not possible since the duration of the contract is not available at the Eurostat 
database). A fixed ISP rate of 0.2% has been used in this 2009 assessment (same rate as 
this used in the 2008 assessment) 

Table XVI. Weighted ISP rates by group of active population and grade 

Grades

18
17
16
15
14
13
12
11
10
9
8
7
6
5
4
3
2
1
Average

1
x
x
0.2%
0.8%
0.8%
1.3%
1.1%
1.3%
1.0%
1.9%
1.6%
1.8%
1.6%
1.5%
1.7%
2.0%
2.1%
x
1.5%

Population groups for ISP calculation (1)

Average

2
x
x
1.0%
1.0%
1.4%
0.4%
1.3%
1.5%
1.9%
1.7%
2.0%
2.2%
2.0%
1.9%
2.0%
2.1%
2.3%
2.1%
1.9%

3
x
x
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%

4
x
x
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%
0.4%

5
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
x
0.2%
0.2%
0.2%

6
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
0.2%
x
0.2%
0.2%
0.2%

0.2%
0.2%
0.2%
0.5%
0.5%
0.5%
1.1%
1.2%
0.9%
1.5%
1.2%
1.9%
1.6%
1.3%
1.3%
1.7%
1.6%
1.3%
1.3%  

(x)  No weighted average for ISP is calculated (grey cells in the table) where

   nobody is present in the reference population for the corresponding grade and ISP
   group. In particular, grades 17 and 18 concern only contract staff.

(1)  Population groups for ISP calculation:

  1. Officials, together with temporary staff of agencies, recruited before 01.05.2004
  2. Officials, together with temporary staff of agencies, recruited from 01.05.2004 onwards
  3. Temporary staff of institutions recruited before 01.05.2004
  4. Temporary staff of institutions recruited from 01.05.2004 onwards
  5. Contract staff  recruited from 01.05.2004 onwards having a contract for an indefinite period
  6. Contract staff  recruited from 01.05.2004 onwards having a contract for a fixed period

EN 

   EN 

 
 
ISP rates in the table above are the average of ISP rates weighted by the population in 
each  grade.  These  average  rates  are  calculated  for  publication  purposes  only,  the 
detailed rates by grade and years to retire being used in computation. 

4.4. 

Loading factor for orphan’s and divorced spouse’s pension  

Current actuarial practice is to add 10% to a payable reversion pension to allow for the 
pension payable to orphans after the death of the surviving spouse (or of the official if 
there  is  no  surviving  spouse)  and  any  pension  payable  to  divorced  spouses.  Eurostat 
estimates that  the impact of this factor  on the  contribution  rate  is  minor  and the same 
assumption has been used in the 2009 actuarial assessment.  

5. 

ANNUITIES 

Articles 6 to 8 of Annex XII to the Staff Regulations refer to the annuities used in the 
calculation. The values of these annuities according to age are presented below. 

In  order  to  comply  with  Commission  policy  on  equal  opportunities,  values  are  not 
presented  by  sex.  However,  Eurostat  conducted  its  analyses  taking  into  account  all 
relevant  features  of  the  population,  including  sex.  The  figures  are  aggregated  by 
weighted averages only for presentation in this report. 

The table below was calculated using: 

–  the Real Discount Rate (RDR) from Table XIV, 

–  the General Salary Growth (GSG) from Table XV, 

–  an assumed retirement age (r) equal to 64 years of age for officials younger than 35 

on the reference date (31.12.2003) and equal to 63 years of age for the others, 

where: 

x is the age of the official, 

y is the age of the official’s spouse, 

m = r – x (number of years between the official’s age and the assumed retirement age), 

y = x ± 3 according to the sex of the official. 

Table XVII.  Some annuities in accordance with Articles 6 to 8 of Annex XII to the Staff 
Regulations 

EN 

   EN 

 
Immediate deferred 

Immediate temporary 

Age

x

21
25
30
35
40
45
50
55
60
63

annuity at age x
m|ax
4.89503
5.51491
6.30620
7.64007
8.76661
10.08812
11.60056
13.46470
15.65734
16.15370

reversionary annuity 
at ages x and y
m|axy
1.04411
1.07130
1.29743
1.67565
1.96792
2.27359
2.69345
3.00879
3.45302
3.71119

annuity at age 
x
ax
25.89045
24.39757
22.30181
19.45318
16.72715
13.66388
10.22019
6.34086
1.93682
0.00000

reversionary annuity 
at ages x and y
axy
0.27472
0.27219
0.28016
0.26173
0.25132
0.22032
0.16521
0.08731
0.01457
0.00000

Age

y

21
25
30
35
40
45
50
55
60
63

Immediate

 annuity at 
age y
ay
31.44175
30.57735
29.26324
27.73685
26.09095
24.27903
22.24534
20.09087
17.68825
16.15370

 is described in article 6 § 3a

  m|ax
  m|axy
 is described in article 6 § 3b
      ax
 is described in article 7 § 2a
      axy  is described in article 7 § 2b
      ay
 is described in article 8 § 2

EN 

   EN 

 
 
ANNEX II – INDEPENDENT EXAMINATION 

An  independent  expert  conducted  an  actuarial  examination  of  the  contribution  rate 
calculated  by  Eurostat.  This  examination  consisted  in  confirming  the  relevance  and 
reliability  of  the  actuarial  processes  and  assumptions  used  in  accordance  with  the 
methodology  described  in  Annex  XII  to  the  Staff  Regulations.  For  the  elements  not 
described  explicitly  in  this  Annex,  the  independent  expert  checked  their  compliance 
with  generally  accepted  actuarial  practices.  Regarding  the  actuarial  assumptions,  the 
independent expert carried out investigations to ensure that the underlying data provided 
by Eurostat were used correctly. 

The executive summary from the independent expert report on the actuarial examination 
is state that: 

"…  as  an  independent  expert,  has  conducted  an  actuarial  examination  of  the  2009 
update  of  the  2004  actuarial  assessment  of  the  pension  scheme  referred  to  in  Article 
83a  (3)  of  the  new  Staff  Regulations  for  which  Eurostat  endorsed  the  technical 
responsibility  towards  the  Commission  according  to  the  Annex  XII  “Rules  for 
implementing  Article  83a  of  the  Staff  Regulations”.  This  examination  consisted  in 
confirming the relevance and the reliability of the actuarial processes and assumptions 
used  in  accordance  with  the  methodology  described  in  Annex  XII  to  evaluate  the 
contribution rate of officials. 

For the aspects explicitly mentioned in Annex XII, we did not detect any elements likely 
to  cast  doubt  that  the  calculations  determined  by  Eurostat  are  not  compliant  with  the 
rules of Annex XII. 

For the aspects not described explicitly in Annex XII, we have checked their compliance 
with  the  generally  accepted  actuarial  practices  and  we  did  not  detect  any  significant 
difference with the methodology and the assumptions we would have chosen ourselves 
to perform the calculations. 

…  has  no  reasons  to  doubt  that  the  official’s  contribution  rate  (11.3%)  calculated  by 
Eurostat is a sufficiently accurate estimate of the reality". 

The complete independent expert report on the actuarial examination of the contribution 
rate is available from Eurostat. 

EN 

   EN