Prawo wcześniejszego dostępu do oszczędności emerytalnych
Early Access Rights to Retirement Savings

Summary/Abstract: The article describes the Polish pension system, which consists of a non-financial defined-contribution system managed by the Social Insurance Institution, a financial defined-contribution system within the framework of open pension funds created and managed by pension companies and individual and employee pension plans managed by various financial institutions. Moreover the obligatory or optional inclusion in a given system is described. The author also indicated the conditions on which the possibility of early access to pension savings depends.

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