Wiedza i decyzje pracodawców  dotyczące funkcjonowania  Pracowniczych Planów Kapitałowych

Roman Garbiec

doi:10.58683/dnswsb.1932

Published : 2023-10-03

Vol. 102 No. 3 (2023)

EMPLOYERS' KNOWLEDGE AND DECISIONS ON THE OPERATION OF EMPLOYEE CAPITAL SCHEMES

Roman Garbiec

https://orcid.org/0000-0001-9868-6204

DOI: https://doi.org/10.58683/dnswsb.1932

Abstract

The introduction of Employee Capital Schemes as another element of the Polish pension system to provide additional income at senior age has created employers as organizers of this solution. The introduction of this mandatory element into the Polish pension system has meant that virtually every employer has had to (and still has to) create such a solution in their company. The knowledge, preparation and ongoing management of PPK by employers is currently the subject of empirical research in the social and economic sciences.

This article presents the opinions of employers (creators) on the functioning of PPK, where the basis for their specification was a survey of 133 employers creating PPK in their companies. They were required to make certain decisions regarding the establishment of the scheme, the conclusion of the agreement on the running of the PPK, the selection of the institution managing the PPK finances , the administration of the collection of contributionsfrom participants and the payment of part of these contributions from their funds.

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Garbiec, R. (2023). EMPLOYERS’ KNOWLEDGE AND DECISIONS ON THE OPERATION OF EMPLOYEE CAPITAL SCHEMES. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 102(3). https://doi.org/10.58683/dnswsb.1932

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