Redefinicja idei w polskim systemie ubezpieczeń społecznych
Redefinition of the concepts of the Polish social security system

Summary/Abstract: The Polish social security system was partially re-defined in 1999, however, the re-definitionconcerned only retirement and accident insurance at that time (excluding sickness and disabilityinsurance). This re-definition was based, among other things, upon a change in the concept of thesystem's functioning, from the principle of solidarity to the principle of individual precaution. Thischange meant, in fact, the privatization of the Polish social security system. Unfortunately, theimplementation of the redefinition ideas resulted in a significant decline in the financial effectivenessof the social security system in Poland.This article presents the lack of uniformity of the social security system in Poland and thefinancial effects of the solutions that are being currently applied. The conclusions presented in thepaper indicate the possible directions of corrective actions aimed at unifying the system to make itcoherent and financially effective.The research method used for the purposes of the study was an analysis of documents (legalregulations regarding the social security system and financial reports of the Social Insurance TrustFund (FUS). The research tool used to evaluate the financial efficiency of the existing solutions wasthe financial efficiency meter of the system, developed for the purposes of the analysis.

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