Rozwój rynku pracowniczych programów emerytalnych w Polsce
The development of employee pension programs market in Poland

Summary/Abstract: The aim of the article is to characterize the employee pension programs market in Poland. The article describes the rules for creating and functioning of employee pension programs. The article presents the development of employee pension programs market in Poland between the years 1999 and 2012. Moreover, the article describes the factors hindering the development of employee pension programs market, such as: lack of habit of saving, lack of knowledge of employee pension programs functioning, high level of unemployment, low tax incentives and complicated procedures of creating employee pension programs. Retirement coming only from the first and second pillar may be insufficient to ensure an appropriate level of retirement benefits. Therefore, employee pension programs, acting in the third pillar, should become an important component of future benefits. First of all, changes in the tax system are necessary to intensify the development of employee pension programs. It is also important to take appropriate educational activities to increase Poles’ awareness of pension.

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