Employee Benefits in Poland

Date: 2015-09

Poland has a well developed social security system that covers the risks of employees, self-employed persons and their family members. Zakład Ubezpieczeń Społecznych (Social Insurance Institution – ZUS) is the Polish state organization responsible for social insurance benefits. ZUS is supervised by the Ministry of Labor and Social Policy and is responsible for sickness and maternity cash benefits, as well as pensions for retirement, invalidity, survivors, accidents at work and occupational diseases. In 2012, ZUS paid PLN156,209 million (US$50,032.9 million) as pension benefits to 7.3 million persons. ZUS is also responsible for the collection of social insurance and health insurance contributions and contributions to the Labor Fund and the Fund of Guaranteed Employee Benefits. The pension system in Poland was reformed in 1999, which replaced a pay-as-you-go (PAYG) basis method with a three pillars system – Pension Institutions, Open Pension Funds and Voluntary Occupational Pensions. Polish private firms offer voluntary supplementary pension programs for employees.


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