- Tytuł:
- Charakterystyka emerytur kapitałowych finansowanych ze środków zgromadzonych w otwartym funduszu emerytalnym
- Autorzy:
- Klimkiewicz, Aldona
- Powiązania:
- https://bibliotekanauki.pl/articles/659852.pdf
- Data publikacji:
- 2010
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Tematy:
-
a fully-funded pension
a periodic annuity
a lifetime annuity
the Open Pension Fund
the amount of funds - Opis:
- The article discusses the rules governing the exercising of the right to fully-funded pensions. The pensions were introduced into Poland under the pension system reform. The law specifies two types of benefits: a periodic annuity (effective as of 2009) and a lifetime annuity (from 2014). A fully-funded pension is a personal benefit whose level depends on the amount of funds the insured person has accumulated on an individual account kept by the chosen Open Pension Fund. Both the fully-funded pensions and those paid under the so-called first pillar are protected by the state. A periodic annuity is a fixed-term and temporary benefit, which means that a person reaching the statutory age of 65 years becomes illegible for it, receiving a lifetime annuity instead. It is worth noting that the age when the fully-funded pensions can be drawn is the same for men and women (65 years). Therefore, the social insurance system complies with the rule of non- discriminatory treatment of its clients. Nevertheless, the fact that women save for shorter periods and draw periodic annuities may affect the final amounts of lifetime annuities they will draw.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2010, 244
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł