Charakter prawny pracowniczego programu emerytalnego
The legal nature of the occupational pension scheme

Summary/Abstract: Occupational pension schemes (PPE) and retirement accounts (IKE, IKZE) constitute the third pillar of the pension system in Poland. What we should understand under the term occupational pension scheme is the program established with the consent of the employee, through a conclusion of a company pension agreement and a management agreement with a financial institution authorized to collect contributions, funded by the employer and supervised by the national supervisory authority (Financial Supervision Commission). Such a program is created in a specified form in order to accumulate resources that come from the contributions, on the basis of the capital, which are intended to be paid to the beneficiary after reaching the age specified in the Act. In the Polish legal system, PPE are not financed from social insurance contributions. Programs can operate solely on the basis of the method of a defined contribution and do not guarantee lifelong benefits. It is a fundamental difference when compared to the PPE in most countries in the world. The solutions adopted in Poland placed PPE outside the term of “social security” and “social insurance”.

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