The paper presents the results of survey in chosen 100 companies in Poland which offer occupational pension schemes (so called Employees' Pension Programs - EPP) for their employees. The purpose of the survey was to identify the determinants of creation and shaping (choice of form) of the EPP. The additional purpose was to find out the opinions of respondents about institutional, legal and economical construction of the occupational pension schemes. The results of the opinion poll show that the most important determinants of foundation of EPP are: providing the employees a supplementary pension insurance and keeping the employees in company (strengthening of loyalty). The most important determinants of shaping EPP are: a possibility of insurance of employees and of influence of the company on management of EPP assets. The respondents see advantages for their companies resulting from EPP. But at the same time they stress the need of introduction of stronger economical (especially fiscal) incentives for employers and employees who participate in occupational pension schemes in Poland. Occupational pension schemes in form of employees' pension fund, offered for the employees of more than one enterprises, could reduce relatively high costs of the EPP in form of emploees' pension fund.
M. Szczepanski, Politechnika Poznanska, pl. M. Sklodowskiej-Curie 5, 60-965 Poznan, Poland
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