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Management of Pension and Disability Expenses and their Share in the Polish Defense Budget


[ 1 ] Instytut Logistyki, Wydział Zarządzania i Dowodzenia, Akademia Sztuki Wojennej | [ 2 ] Międzynarodowa Wyższa Szkoła Logistyki i Transportu | [ 3 ] Akademia Wojsk Lądowych imienia generała Tadeusza Kościuszki | [ P ] employee

Scientific discipline (Law 2.0)

[5.6] Management and quality studies

Year of publication


Published in

European Research Studies Journal

Journal year: 2021 | Journal volume: vol. XXIV | Journal number: Special Issue 1

Article type

scientific article

Publication language


  • Retirement security
  • Retirement pension
  • Pension system
  • Defense budget
  • Budżet
  • Emerytura wojskowa
  • Renta wojskowa
  • Ministerstwo Obrony Narodowej (Polska)

EN Purpose: The objective of this article is to identify and analyse social expenditure management at the Ministry of National Defense in 2014-2018. The share of pension and disability expenses in the Polish defense budget in 2014-2018 was subject to an in-depth analysis. Design/Methodology/Approach: The article will present the history of pensions in Poland. The next part focuses on the reforms of the pension system that took place after the political transformation. On the other hand, own research presents a financial analysis of retirement and disability pension expenditure. Findings: The result of the article is an analysis of pension expenditure in the budget of the Ministry of National Defense provided for as part of the defense expenditure of the Polish state. Practical Implications: The article may be the basis for considering the exclusion of this type of expenditure from the budget of the Ministry of National Defense and inclusion in the universal system. Originality/Value: The funds obtained in this way may constitute the actual Polish defense expenditure amounting to 2% of GDP.

Date of online publication


Pages (from - to)

954 - 974




License type

CC BY (attribution alone)

Open Access Mode

open journal

Open Access Text Version

final published version

Date of Open Access to the publication

at the time of publication

Points of MNiSW / journal


Points of MNiSW / journal in years 2017-2021