On January 1, 2010 the provisions of the Act of December 19, 2008 on Bridging Pensions came into force (Journal of Laws 2008 no. 237 item 1656), which refer to the Bridging Pension Fund. The Fund is a national special-purpose fund established to finance bridging pensions, whose means are to be managed by the Social Insurance Agency [Zakład Ubezpieczeń Społecznych]. Employers will pay the entire premium for employees born after December 31, 1948 who perform job in specific conditions or of specific nature. Employers are obliged to provide ZUS with the lists of employees in the preceding calendar year at the latest until March 31 of a given calendar year. The premium for the Bridging Pension Fund amounts to 1.5% of the salary basis.

Monika Proskura, mpr@pnplaw.pl