Title: Trzeci filar systemu emerytalnego w Polsce


click here to follow the link


Trzeci filar systemu emerytalnego w Polsce

Alternative title:

“Third pillar” in the Polish Pension System


Sołdek, Andrzej

Subject and Keywords:

"Third Pillar"   Polish Pension System  
trzeci filar   polski system emerytalny   OECD


According to the assumptions of the pension system reform implemented in Poland in 1998, the objective of the voluntary “third pillar” was to increase the replacement rate with additional individual contributions. This objective has failed: only a small percentage of eligible persons have accumulated a small amount of assets in this segment. Changes in the operation of open-end pension funds OFEs introduced in 2014 have resulted in the fully funded pillar of the pension system ceasing to be a solution of a universal nature. Therefore, in this situation it is very important and necessary to develop the third pillar of voluntary pension savings.In the construction of the target third pillar in Poland, it would be a good idea to build on the experience of other countries. The article presents recommendations by OECD experts on how to construct a voluntary fully funded pillar of the pension system. It also demonstrates the criteria for evaluating the existing pension systems. The author has described what he considers to be the most effective solutions for stimulating voluntary savings. Particular attention has been paid to verifying which specific key system variables lead to the establishment of an effective voluntary pillar of pension savings. The article also presents inspiring examples from the US market: the “myRA” retirement accounts and the “Save more tomorrow” program. A number of interesting conclusions have also been drawn from the analysis of the most recent pension system reform in the UK.The purpose of the article is to present a proposal for supplementing the existing pillar of voluntary pension savings so that it becomes an important contribution to increasing future retirement benefits. The new proposed solution is based on the introduction of automatic enrollment of employees in a licensed retirement product. The State should support the development of such a product through a system of incentives with preferential treatment of average and lower earners. It is recommended to keep the existing reliefs applicable to individual IKE and IKZE products and to strengthen the incentives applicable to employee pension plans in favor of employees and employers. The key elements of the proposed solution are employers and pension fund companies PTEs managing voluntary pension funds. It is recommended to apply a tender mechanism to automatic enrollment of employees in saving programs to improve the competitiveness of operation of the whole market.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego


Dybał, Mariusz. Red.

Date issued:


Date copyrighted:

Resource Type:


Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł


oai:repozytorium.uni.wroc.pl:117136   ISSN 0137-1134   ISSN 0239-6661


PAd P 101660 II


pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3627. Przegląd Prawa i Administracji, ISSN 0137-1134, 2014, 99, s. 95-113

WUL Catalog:

click here to follow the link

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity  
Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego


Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii


WR U/PAdjm

Object collections:

Last modified:

Nov 24, 2021

In our library since:

Oct 30, 2020

Number of object content hits:


Number of object content views in PDF format


All available object's versions:


Show description in RDF format:


Show description in OAI-PMH format:



Edition name Date
Trzeci filar systemu emerytalnego w Polsce Nov 24, 2021

This page uses 'cookies'. More information