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Pracownicze programy emerytalne wybranych państw europejskich – analiza porównawcza

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Niżnik J.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

2017

vol. 51

issue 6

The aim of this paper is to present and to evaluate the importance of occupational pension programs in financing pension benefits in chosen European countries. The first part offers a brief summary of the overall structure of the public pension system and the private occupational pension schemes in Denmark, the Netherlands and Norway. The second part focuses on the influence of this construction on the volume and the structure of pension expenditures and replacement rates. Against this background, the key elements of the proposals of the mandatory occupational capital plans in Poland are discussed.

Celem artykułu jest przedstawienie i ocena znaczenia pracowniczych programów emerytalnych w finansowaniu świadczeń emerytalnych w wybranych państwach europejskich. Scharakteryzowano rozwiązania dotyczące konstrukcji systemów emerytalnych w sektorze publicznym i w sektorze prywatnych pracowniczych programów emerytalnych w Danii, Holandii i Norwegii. Ukazano wpływ rozwiązań na wielkość i strukturę wydatków emerytalnych i stóp zastąpienia. Na tym tle omówiono propozycje dotyczące wprowadzenia obowiązkowych pracowniczych planów kapitałowych w Polsce.

Ogólnoeuropejski indywidualny produkt emerytalny w polskim systemie emerytalnym i prawnym

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Pelc P.

Cybersecurity and Law

2023

vol. 10

issue 2

384-397

Poland’s reformed pension system has been under construction since the late 1990s. The originally introduced model, based on the Social Insurance Institution (ZUS), open pension funds, employee pension funds and employee pension plans, was supplemented by individual retirement accounts, individual retirement security accounts and employee capital plans. Poland’s accession to the European Union did not significantly change this structure, but the implementation of the Directive on the Activities of Institutions for Occupational Retirement Provision and Supervision of Such Institutions introduced foreign employers and foreign managers into the system of occupational retirement programs and occupational pension funds. The regulation on the pan-European individual pension product will supplement this system with a third individual product, the pan- European individual pension product. This will introduce an additional complication to the Polish pension system, but will not constitute a fundamental change to it, nor to the Polish capital market.

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1 Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

1 Cybersecurity and Law

1 Niżnik J.

1 Pelc P.

1 2023

1 2017

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Pracownicze programy emerytalne wybranych państw europejskich – analiza porównawcza

Ogólnoeuropejski indywidualny produkt emerytalny w polskim systemie emerytalnym i prawnym