Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
Preface
17
recentyears,mostoftenitwasaresultofexpansionofcollectivebargaining
intheindustryorsectorasawhole.Thestudyconfirmsthatmandatoryor
quasi-mandatoryparticipation(likesmallandlargemandatoryparticipation
intheNetherlandsor“complicitybysilence”inItaly)highlycontributesto
thedevelopmentofoccupationalpensionschemes.InthecaseofPoland,
theLabourCodeprovidesinArticle241(18)thatthelabourministermay,if
necessaryduetoimportantsocialinterest,establishanexecutiveregulation
extendingthescopeoftheapplicationofamulti-enterpriseagreement,or
partsofit,toemployeeswhoareemployedbyanemployernotcoveredby
anymulti-enterpriseagreementbutconductingthesamebusinessactivity,or
abusinessactivitysimilartotheactivityofemployeescoveredbythisagree-
ment.AlthoughPolishlabourlawallowstheregulationofsomecollective
agreementstobeextended,theinstrumenthasneverbeenused.Thus,that
regulationhasnopracticalimportanceforthebargainingpolicyinPoland.
Shapingsolutionsofoccupationalpensionschemesatsectororcompany
levelalsofavoursadaptationtotheinternalandexternalsituationofenter-
prises.Itallowsforgreaterflexibilityandpermitsthemtoendurealonger
periodofrecessionorworseeconomicsituationofthecompany.
Finally,thestudyconfirmstheEU’sinfluenceonthedevelopmentof
occupationalpensionschemes.Ageingandpensionsystemsarehighonthe
politicalagendaintheEUandmanyEUdocumentshighlight,amongoth-
ers,theneedforadiversificationofpensionsystemsandthedevelopment
ofoccupationalpensionschemes.Inaddition,thefreedomofmovementof
workersisafundamentalprincipleoftheEuropeanUnion,whichisimpos-
siblewithoutintroducingappropriateprovisionsallowingthetransferofrights
andbenefits,includingadditionalpensionsystems.Implementeddirectives
aswellasjudgmentsoftheEuropeanCourtofJusticeconfirmthegrowing
importanceofoccupationalpensionschemesintheEU.
Thebookalsocontainsrecommendationsandproposalsforthedevelop-
mentofoccupationalpensionschemes,suchasthepossibilitiesofextending
thepersonalscopebylegalandsocialsolutions,possibletaxation(fiscalincen-
tives,digressivetax)andtheneedtointroduceinsuranceeducationaswell
aspublicawarenesscampaigns.
