IKE i IKZE jako dobrowolne formy gromadzenia oszczędności emerytalnych
Individual retirement accounts and individual retirement security accounts as voluntary forms of pension savings

Summary/Abstract: The aim of the article is to characterize the voluntary forms of pension savings in Poland. The article describes the rules for creating and functioning them. The article presents the development of individual retirement accounts and individual retirement security accounts market in Poland between the years 2010 and 2014. Moreover, the article describes the factors hindering the development of individual forms of saving, such as: low income, lack of habit of saving and lack of knowledge of individual retirement accounts and individual retirement security accounts functioning. Retirement coming only from the first and second pillar may be insufficient to ensure an appropriate level of retirement benefits. Therefore, individual retirement accounts and individual retirement security accounts, acting in the third pillar, should become an important component of future benefits. It is important to take appropriate educational activities to increase Poles’ awareness of pension. The participants of the pension system should have the necessary knowledge of fundraising to individual retirement accounts and individual retirement security accounts and the benefits of saving in their farmework.

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