Reforma systemu emerytalnego w Wielkiej Brytanii
The UK Pension Reform

Summary/Abstract: This article relates to the most recent pension reform in the United Kingdom, based on The Pensions Act 2008. As the introduction, the reasoning behind the reform is outlined. The main part of the article presents system’s architecture, along with a brief overview of its evolution. The description of the im- plementation project follows. The statutory pension system in the UK cannot be described without refer- encing to private and occupational supplementary systems; hence their role and structure is discussed. Particular emphasis is put on the key aspects of the reform, which are deemed to be: reinstatement of the flat basic rate of pension (or single tier rate), auto enrolment to mandatory occupational pension schemes, establishment of National ...mployment Savings Trust (N...ST) and focus on clarity of the re- formed system. These goals seem to be promising tools in enabling to convey the accountability for benefit adequacy on individuals and employers, by expanding coverage of private voluntary pension vehicles. An attempt to assess the changes with a discussion on certain aspects of the reform con- cludes the article.

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