Year: 2024
Type: article
Abstract: The article describes the Polish pension system, which consists of a non-financial defined-contribution system managed by the Social Insurance Institution, a financial defined-contribution system within the framework of open pension funds created and managed by pension companies and individual and employee pension plans managed by various financial institutions. Moreover the obligatory or optional inclusion in a given system is described. The author also indicated the conditions on which the possibility of early access to pension savings depends.
Author: Piotr Russel
Institution: SGH Warsaw School of Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404591501