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Ustanie stosunku członkostwa w otwartym funduszu emerytalnym

100%
Lipińska B.
Studia Prawno-Ekonomiczne
|
2010
|
vol. LXXXII (82)
149-173
EN
Membership in an open pension fund (“ofe”) is of a fixed nature and, in its assumptions, it is aimed at gathering funds for the purposes of future pension payments from a so-called “second pillar”. Thus, it may be deemed that the cessation of the membership relation in an open pension fund results only in obtaining a right to pension payments out of the funds collected in the second pillar. At the same time, analysis of provision of acts of laws regulating new pension law allows to indicate various events which result in cessation of the membership relation in ofe. Due to the lack of provisions of laws and literature directly enumerating events which result in cessation of the membership relation in ofe, this publication is aimed at filling this gap and determining the catalogue of events which result in cessation of the membership relation in ofe as well as indicating the moment when the result in the form of cessation of the membership relation takes place.
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Charakter prawny pracowniczego programu emerytalnego

75%
Krajewski M.
Studia Prawno-Ekonomiczne
|
2011
|
vol. LXXXIII (83)
103-131
EN
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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