Dodatkowe zabezpieczenie emerytalne – charakterystyka i czynniki rozwoju

Abstract

Demographic trends cause changes in many old-age pension systems all over the world. Public pension plans are being significantly transformed and reduced giving field to the development of supplementary old-age pension programs. These additional plans can operate as occupational or individual ones and use different benefit formulas. The coverage of supplementary pension system varies among countries and depends on many factors. The main ones are: level of benefits from mandatory old-age pension system, wealth of the society, savings behavior and financial literacy, tax incentives, employers' participation and development of financial markets. The article presents the main features of supplementary pensions all over the world and analyses the development of supplementary pensions in selected countries.