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EN
The subject of this study is to analyze the legal arrangements for indexation of social security benefits. Now indexation is a legal and economic formal adjustment mechanism specified by the law, aimed at maintaining the real value of cash benefits performed annually and based on inflation rate, less frequently on the rate of payroll. It is provided for all the entitled persons and has a rather broad scope, including the provision of short and long term benefits. The paper provides the analysis of the nature of rights to indexation of cash benefits taking into account their legal guarantees. Functions of indexation affect the universality of its application, which entails significant financial implications for the state budget. Thus, the aim of this paper is also to discuss the issue of financing indexation.
EN
The structure of the pension system is expressly indicative of the impact of individuals’ financial parameters on the pension rates. The legal guarantees of availability of insurance data and information are embodied in the obligations imposed on the operators active in the mandatory part of the system (National Insurance Authority and open pension funds) to verify and transmit information on the situation of pension policyholders and pension fund members. The information provided by the ZUS primarily concerns the factors that affect the amounts of future pension benefits. The most important information that participants receive from their pension funds, then, concerns the account balance and the financial results achieved by the fund of which they are members. An analysis of the existing regulations shows that the insureds’ right to information from both the ZUS and OPFs needs extending. Transparency of certain information concerning the OPF is conducive to developing a better understanding of the pension plan, ability to make the right decisions in respect of participation in the OPF, and increased activity within the optional private pension insurance schemes. This may be perceived as the State’s deliberate and systemic measures designed to develop the public’s insurance awareness.
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