KOSZTY I KORZYŚCI DOBROWOLNYCH UBEZPIECZEŃ W RAMACH III FILARU – UJĘCIE TEORETYCZNO-POZNAWCZE
COSTS AND BENEFITS OF VOLUNTARY INSURANCE UNDER PILLAR III – THEORETICAL AND COGNITIVE APPROACH

Summary/Abstract: In this article, the authors took up the issue of voluntary pension insurance. The main objective was to present the principles of its operation, as well as the costs and benefits associated with joining and resigning from this insurance formula. In connection with the above, aspects concerning the functioning of programs of the third pillar of the pension system in Poland, i.e. PPK, PPE, IKE and IKZE funds, were presented in the context of their strengths and weaknesses. The authors used the method of analysis and criticism of literature. During the critical review of the literature, scientifi c articles related to the pension system in Poland and its elements, such as individual programs or pension funds, were selected and used. In addition, the source of knowledge and considerations were legal acts, i.e. acts on the retirement benefi t or the PPK programme, IKE and IKZE. Among the netographic items, there were websites created and updated by the state administration, which were the source of current information on the retirement benefi t. In addition, the authors used the statistical databases of the Central Statistical Offi ce.

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