Occupational Pension Programs in Chosen European Countries – Comparative Analysis

Joanna Niżnik

Abstract


The aim of this paper is to present and to evaluate the importance of occupational pension programs in financing pension benefits in chosen European countries. The first part offers a brief summary of the overall structure of the public pension system and the private occupational pension schemes in Denmark, the Netherlands and Norway. The second part focuses on the influence of this construction on the volume and the structure of pension expenditures and replacement rates. Against this background, the key elements of the proposals of the mandatory occupational capital plans in Poland are discussed.


Keywords


occupational pension programs; replacement rate; pension expenditure; public pension system

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References


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DOI: http://dx.doi.org/10.17951/h.2017.51.6.243
Date of publication: 2018-02-27 16:38:10
Date of submission: 2017-05-18 12:09:37


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