根据传统的多支柱类型,波兰养老金计划的形状

T. Jedynak
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引用次数: 1

摘要

近年来,一些对波兰养老金制度的形式产生重大影响的修改被介绍和讨论(例如,OFE[开放式养老金]改革,PPK[员工资本计划]的实施,引入民事养老金等)。这些变化的结果是,传统的、三支柱的方式来呈现这一制度的形状不再反映其本质。在文献中提出的多支柱养老金体系类型学的基础上,本研究提出了一个新的概念来呈现波兰一般养老金体系的形态。它由四个层次的养老金保障组成,以发起主体的标准来区分。这些数额共同构成养恤金制度的基础部分和补充部分。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The shape of the pension scheme in Poland in the light of the conventional multi-pillar typologies
In recent years, a number of modifications that have a significant impact on the shape of the pension system in Poland are introduced and discussed (e.g. OFE [Open Pension Funds] reform, implementation of the PPK [Employee Capital Plans], introduction of civil pensions, etc.). The result of these changes is that the traditional, three-pillar way of presenting the shape of this system does not reflect its essence any more. On the basis of the typologies of multi-pillar pension systems proposed in the literature, the study propose a new concept for presenting the shape of the general pension system in Poland. It consists of four levels of pension security, distinguished by the criterion of the initiating subject. These levels together form the base and the supplementary part of the pension system.
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