Ubezpieczenia społeczne w Polsce po reformie systemu w 1999 r.
Social insurance in Poland after the reform of the system in 1999

Summary/Abstract: The pension system reform introduced a number of regulations which were included in Social Insurance Act in 1998. It was crucial to identify the pension, sickness and accident insurance contributions from pension insurance scheme and to vary the amount of contributions calculated to individual funds. Accordingly to new regulations it started to be allowed to apply for some insurance on a voluntary basis. Instead of a defined benefit, a defined contribution was introduced. The insured were obliged to incur partial costs of contributions. The main aim of the article is to present the solutions adopted in the reform of the pension insurance scheme and to indicate the multiple amendments to the provisions introduced since 1999, which as a result caused the gradual disengagement of the original assumptions of the reform concerning the implementation of the funded scheme.

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