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Nom original: Ustawa z dnia 20 kwietnia 2004 r. o pracowniczych programach emerytalnych
Nom: Act of 20 April 2004 on occupational pension schemes (Text No. 1207).
Pays: Pologne
Sujet(s): Prestations de vieillesse, d'invalidité et de survivants
Type de loi: Loi
Adopté le: 2004-04-20
Entry into force:
Publié le: Dziennik Ustaw, 2004-05-24, No. 116, pp. 8198-8213
ISN: POL-2004-L-69016
Lien: https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=69016&p_lang=fr
Bibliographie: Dziennik Ustaw, 2004-05-24, No. 116, pp. 8198-8213
English translation English translation Ministry of Labour and Social Policy, Poland PDF PDF (consulté le 2010-03-22)
Act on-line in Polish (consolidated as of March 2014) Act on-line in Polish (consolidated as of March 2014) Internetowy System Aktów Prawnych [Internet System of Legal Acts], Sejm RP, Poland PDF PDF (consulté le 2015-02-19)
Résumé/Citation: Concerns pension arrangements at company level. Sets out a framework that will be filled in by detailed rules, to be established by company agreements. Provides that companies must ensure that at least 50% of employees have the right to participate in the company scheme. The only exception concerns companies that employ more than 500 people, where the minimum is reduced to one-third of employees. A person employed by several employers may have only one company pension arrangement. The agreement setting up a sheme should be signed by the employer and employees at company level and include basic rules of the scheme, conditions of participation and withdrawal and ways in which the resources will be managed. Employees will pay in a basic amount, which may not exceed 7% of salary, plus optional additional contributions. These additional contributions may be up to 450% of the monthly national average salary. It shall be possible to suspend pension programmes under exceptional circumstances, such as a difficult financial situation for the company. Such a step would need to be agreed between the employer and the employees.
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