Sytuacja i tendencje w III filarze emerytalnym w Polsce
Situation and Tendencies in the Third Pension Pillar in Poland

Summary/Abstract: The pension system is a very important part of the public finance system of the state.From the legal regulations applied, the opportunities for citizens to self-investments in future benefits are dependent. It is obvious that without additional individual investments, the level of pension paid by Social Insurance Institution will be very low in relation to the recent salaries. The paper reviews the situation in the voluntary commercial pension pillar in Poland. It covers the period 2012–2017, the years since retirees have been able to choose between all currently operating products under this pillar (Company Pension Plan, Individual Pension Account,Individual Pension Security Account). The structure and dynamics of pillar’s assets has been estimated, along with an analysis of the significance of the individual products that operate there.The problem seems timely and relevant, especially on the eve of the planned liquidation of the second pension pillar (Open Pension Funds are to be converted into investment funds), which means that the current third pillar will become the only legally regulated voluntary option for additional investments for future pensions.

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