Dodatkowe formy oszczędzania na emeryturę w ramach III fi laru w polskim systemie zabezpieczenia emerytalnego
Additional Forms of Retirement Savings under the Third Pillar of the Polish Retirement Protection System

Summary/Abstract: The purpose of the article is to present the additional forms of retirement savings under the thirdpillar of the Polish retirement protection system as well as in the broader context of the nationalpension insurance system, taking into consideration legal regulations concerning pension benefi tspaid by the Polish Social Insurance Institution (ZUS). The author synthetically discusses variousschemes operating in the third pension pillar (EPS, IRA, IRPA and ECP), and analyses the adequacyof the adopted solutions in the light of the basic aim of this system which is to complement benefi tspaid under the national pension system. In addition, benefi ts paid out to the participants to thethird pillar schemes are discussed in detail in the context of the overall objective of the third pillar.

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