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 ![]() ![]() Act on-line in Polish (consolidated as of March 2014) ![]() ![]() |
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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