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POL-2004-L-69016
Breadcrumb
Title_of_text
Act of 20 April 2004 on occupational pension schemes (Text No. 1207).
Main Region
First Region
Country(ies)
Poland
Subjects (Classification)
Old-age, invalidity and survivors benefit
Adopted on (Date of text)
2004-04-20
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Original title
Ustawa z dnia 20 kwietnia 2004 r. o pracowniczych programach emerytalnych
Abstract/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.
Entry dates region
Date of entry into force
2004-06-01
Except certain provisions
Amended Text region
Amended text(s)
1997-08-28 (POL-1997-L-68943)
Law of 28 August 1997 on organization and operation of pension funds.
Amending Text region
Amending text(s)
2018-05-10 (POL-2018-L-107942)
Act of 10th May 2018 to amend the Act on occupational pension schemes (Text No 1091)
Amending text(s)
2018-07-05 (POL-2018-L-108997)
Act of 5th July 2018 to amend Trade Unions Act and some other Acts (Dz. U. no 1608)
Amending text(s)
2018-10-04 (POL-2018-L-109032)
Act of 4th October 2018 on employee capital plans (Dz. U. no 2215)
Repealed Text region
Repealed text(s)
1997-08-22 (POL-1997-L-48524)
Act No. 932 of 22 August 1997 on workers' retirement schemes.
Electronic region
Electronic source title
English translation
Author
Ministry of Labour and Social Policy
Country
Poland
URL
http://www.mpips.gov.pl/_download.php?f=userfiles%2FFile%2FEnglish%2Fsocial+insurance%2FOccupational+Pension+Schemes+.doc
File
POL69016.pdf (PDF)
Electronic source title
Act on-line in Polish (consolidated as of March 2014)
Author
Internetowy System Aktów Prawnych [Internet System of Legal Acts]
Publisher
Sejm RP
Country
Poland
URL
http://isap.sejm.gov.pl/
File
D20140710.pdf (PDF)
Serial region
Serial title
Dziennik Ustaw
Date
2004-05-24
Number
No. 116
Page range
pp. 8198-8213