Wypłata świadczeń emerytalnych z kapitałowej części systemu emerytalnego w Polsce
Payment of pensions benefits from the capital part of the pension system in Poland

Summary/Abstract: The new pension system based on the defined contribution formula, which party uses capital financ- ing, has been in operation for nearly 14 years. Until now, however, the form of and rules for payment of life annuities from the money collected in open pension funds have not been finally determined. The article presents possible forms of pension benefit payment and analyses the regulations related to forms of benefit payment from the base pension system currently in force in Poland. In the key part of the paper, the author describes the current concepts of payment of pension benefits from the system’s capital part, and makes an attempt at assessing them from the perspective of interests of an open pension fund’s member.

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