Home / Dz.U. 2004 nr 116 poz. 1205
Law of April 20, 2004, on individual retirement accounts and individual pension security accounts
Ustawa z dnia 20 kwietnia 2004 r. o indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia emerytalnego
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2004-04-20
Entry into force
2004-09-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
BrokersPension Fundsreceiverpensions and annuitiesbankipension schemes
Related acts
Implementing Regulations (49)
- Announcement of the Minister of Family, Labour and Social Policy of November 17, 2016, concerning the amount of contributions to an individual retirement security account in 2017
- Announcement of the Minister of Family, Labour and Social Policy of November 10, 2025, on the amount of contributions to an individual retirement security account in 2026
- Announcement of the Minister of Family, Labour and Social Policy of December 10, 2024, on the amount of contributions to individual retirement security accounts in 2025
- Announcement of the Minister of Family, Labour and Social Policy of December 10, 2024, on the amount of contributions made to individual retirement accounts in 2025
- Announcement of the Minister of Family and Social Policy of December 4, 2023, on the amount of contributions made to an individual retirement account in 2024
- Announcement of the Minister of Family and Social Policy of December 4, 2023, on the amount of contributions to an individual retirement security account in 2024
- Announcement of the Minister of Family and Social Policy of October 13, 2022, on the amount of contributions made to an individual retirement account in 2023
- Announcement of the Minister of Family and Social Policy of October 13, 2022, on the amount of contributions to an individual retirement security account in 2023
- Announcement of the Minister of Family and Social Policy of November 4, 2021, concerning the amount of contributions made to an individual retirement account in 2022
- Announcement of the Minister of Family and Social Policy of November 5, 2021, on the amount of contributions to an individual retirement security account in 2022
- Announcement of the Minister of Family and Social Policy of November 17, 2020, on the amount of contributions to an individual retirement security account in 2021
- Announcement of the Minister of Family and Social Policy of November 17, 2020, on the amount of contributions made to an individual retirement account in 2021
- Announcement of the Minister of Family, Labour and Social Policy of October 22, 2019, regarding the amount of contributions to an individual retirement account in 2020
- Announcement of the Minister of Family, Labour and Social Policy of October 22, 2019, regarding the amount of contributions to an individual retirement security account in 2020
- Announcement of the Minister of Family, Labour and Social Policy of October 30, 2018 on the amount of contributions to an individual retirement account in 2019
- Announcement of the Minister of Family, Labour and Social Policy of October 30, 2018 on the amount of contributions to an individual retirement security account in 2019
- Announcement of the Minister of Family, Labour and Social Policy of October 26, 2017, on the amount of contributions to an individual retirement security account in 2018
- Announcement of the Minister of Family, Labour and Social Policy of October 26, 2017, on the amount of contributions to an individual retirement account in 2018
- Announcement of the Minister of Family, Labour and Social Policy of November 17, 2025, on the amount of contributions made to individual retirement accounts in 2026
- Announcement of the Minister of Family, Labour and Social Policy of November 17, 2016, concerning the amount of contributions to an individual retirement account in 2017
- Announcement of the Minister of Family, Labour and Social Policy of December 8, 2015, on the amount of contributions to an individual retirement account in 2016
- Announcement of the Minister of Labour and Social Policy of 18 November 2014 on the amount of contributions to an individual retirement security account in 2015
- Announcement of the Minister of Labour and Social Policy of 18 November 2014 on the amount of contributions to an individual retirement account in 2015
- Announcement of the Minister of Labour and Social Policy of November 22, 2013, on the amount of contributions to an individual retirement account in 2014
- Announcement of the Minister of Labour and Social Policy of November 22, 2012 on the amount of contributions to an individual retirement account in 2013
- Announcement of the Minister of Labour and Social Policy of December 9, 2011 on the amount of contributions to individual retirement accounts in 2012
- Announcement of the Minister of Labour and Social Policy of November 9, 2010 on the amount of contributions to an individual retirement account in 2011
- Announcement of the Minister of Labour and Social Policy of December 2, 2009, on the amount of contributions to an individual retirement account in 2010
- Announcement of the Minister of Labour and Social Policy of December 22, 2008, on the amount of contributions to an individual retirement account in 2009
- Announcement of the Minister of Labour and Social Policy of November 27, 2007, on the amount of contributions to individual retirement accounts in 2008
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Amending Acts (19)
- Law of 29 July 2005 on Trading in Financial Instruments · 2005-10-24
- Law of July 21, 2006, on financial market supervision. · 2006-09-19
- Law of 6 November 2008 amending the Law on Individual Pension Accounts and certain other laws · 2009-01-01
- Law of 4 September 2008 amending the Law on Trading in Financial Instruments and certain other laws · 2009-10-21
- Law of 17 December 2009 amending the Law on Individual Retirement Accounts and the Law on Employee Pension Schemes · 2010-02-19
- Law of 16 December 2010 amending the Law on the Bank Guarantee Fund and certain other laws · 2010-12-30
- Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws · 2011-09-01
- Law of March 25, 2011 on the amendment of certain laws related to the functioning of the social insurance system · 2012-01-01
- Law of 11 October 2013 on mutual assistance in the recovery of taxes, customs duties and other monetary claims · 2013-11-21
- Law of December 6, 2013, on amending certain laws in connection with the determination of the principles for paying pensions from funds accumulated in open pension funds · 2014-01-15
- Law of May 15, 2015 - Restructuring Law · 2016-01-01
- Law of September 11, 2015 on insurance and reinsurance activity · 2016-01-01
- Law of March 31, 2016, on amending the law on investment funds and certain other laws · 2016-06-04
- Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution · 2016-10-09
- Law of October 4, 2018, on Employee Capital Plans · 2019-01-01
- Act of April 7, 2022, on amending the Act on employee pension programs and the Act on individual pension accounts and individual pension security accounts · 2021-05-12
- Law of July 7, 2023 on the Pan-European Personal Pension Product · 2023-09-26
- Law of July 7, 2023, on the Central Pension Information · 2023-10-05
- Law of August 5, 2025, on the repeal of the Law on the Central Pension Information · 2025-09-18
Amended Acts (5)
- Law of August 29, 1997, on the National Bank of Poland. · 2004-09-01
- Law of August 29, 1997 - Tax Ordinance. · 2004-09-01
- Law of August 21, 1997 – Law on Public Trading in Securities. · 2004-09-01
- Law of July 26, 1991 on Personal Income Tax. · 2004-09-01
- Law of July 28, 1983, on inheritance and gift tax. · 2004-09-01
Information on Consolidated Text (6)
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 21, 2026, on the promulgation of the consolidated text of the law on individual retirement accounts and individual retirement security accounts
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 26, 2024, on the announcement of the consolidated text of the law on individual retirement accounts and individual retirement security accounts
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 22, 2022, on the promulgation of the consolidated text of the Act on individual retirement accounts and individual retirement security accounts
- Announcement of the Marshal of the Sejm of the Republic of Poland of August 30, 2019 on the announcement of the consolidated text of the Act on individual retirement accounts and individual retirement security accounts
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 12, 2016, on the promulgation of the consolidated text of the law on individual retirement accounts and individual retirement security accounts
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 18, 2014, on the promulgation of the consolidated text of the law on individual retirement accounts and individual retirement security accounts
Acts referring to this act
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of July 28, 1983, on inheritance and gift tax.
- Amending Acts: Law of August 29, 1997 - Tax Ordinance.
- Amending Acts: Law of August 29, 1997, on the National Bank of Poland.
- Amending Acts: Law of August 21, 1997 – Law on Public Trading in Securities.
- Amended Acts: Law of August 5, 2025, on the repeal of the Law on the Central Pension Information
- Amended Acts: Law of July 7, 2023, on the Central Pension Information
- Amended Acts: Law of July 7, 2023 on the Pan-European Personal Pension Product
- Amended Acts: Act of April 7, 2022, on amending the Act on employee pension programs and the Act on individual pension accounts and individual pension security accounts
- Amended Acts: Law of October 4, 2018, on Employee Capital Plans
- Amended Acts: Law of June 10, 2016, on the Bank Guarantee Fund, the deposit guarantee scheme, and resolution
- Amended Acts: Law of March 31, 2016, on amending the law on investment funds and certain other laws
- Amended Acts: Law of September 11, 2015 on insurance and reinsurance activity
- Amended Acts: Law of May 15, 2015 - Restructuring Law
- Amended Acts: Law of December 6, 2013, on amending certain laws in connection with the determination of the principles for paying pensions from funds accumulated in open pension funds
- Amended Acts: Law of 11 October 2013 on mutual assistance in the recovery of taxes, customs duties and other monetary claims
- Amended Acts: Law of March 25, 2011 on the amendment of certain laws related to the functioning of the social insurance system
- Amended Acts: Law of 29 July 2011 on amending the Law on the principles of registration and identification of taxpayers and payers and certain other laws
- Amended Acts: Law of 16 December 2010 amending the Law on the Bank Guarantee Fund and certain other laws
- Amended Acts: Law of 17 December 2009 amending the Law on Individual Retirement Accounts and the Law on Employee Pension Schemes
- Amended Acts: Law of 4 September 2008 amending the Law on Trading in Financial Instruments and certain other laws
- Amended Acts: Law of 6 November 2008 amending the Law on Individual Pension Accounts and certain other laws
- Amended Acts: Law of July 21, 2006, on financial market supervision.
- Amended Acts: Law of 29 July 2005 on Trading in Financial Instruments
- References: Regulation of the Minister of Finance of July 7, 2005, on the minimum scope of training for persons applying to perform agency activities and the scope of applicable examination topics and the procedure for its conduct
- References: Regulation of the Council of Ministers of October 23, 2015 amending the regulation on information obligations of pension funds
- References: Regulation of the Minister of Finance of March 30, 2012, amending the regulation on special accounting rules for pension funds
- References: Regulation of the Minister of Finance of October 14, 2014, on the examination for persons applying to perform agency activities
- References: Law of 5 August 2015 on the handling of complaints by financial market entities, on the Financial Ombudsman and on the Financial Education Fund
- References: Law of 21 November 2008 on Capital Pensions
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of October 22, 2019, regarding the amount of contributions to an individual retirement security account in 2020
- Legal Basis: Regulation of the Minister of Finance of 25 October 2011 on the determination of the forms of information on funds accumulated by a saver in an individual retirement account and an individual retirement security account, and the deadline and procedure for their submission
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of October 30, 2018 on the amount of contributions to an individual retirement account in 2019
- Legal Basis: Regulation of the Minister of Finance of April 16, 2025, amending the Regulation on determining the forms of information about funds accumulated by a saver in an individual retirement account and an individual retirement security account and the deadline and procedure for their submission
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of October 30, 2018 on the amount of contributions to an individual retirement security account in 2019
- Legal Basis: Regulation of the Council of Ministers of September 28, 2011, on the transmission by financial institutions and the supervisory authority of semi-annual and annual information on individual retirement accounts and individual retirement security accounts.
- Legal Basis: Regulation of the Minister of Finance of July 9, 2009, amending the regulation on determining the form of information on funds accumulated by a saver in an individual retirement account and the deadline and procedure for its submission
- Legal Basis: Announcement of the Minister of Labour and Social Policy of December 2, 2009, on the amount of contributions to an individual retirement account in 2010
- Legal Basis: Announcement of the Minister of Social Policy of December 28, 2004 regarding the amount of contributions to an individual retirement account in 2005
- Legal Basis: Announcement of the Minister of Labour and Social Policy of December 22, 2008, on the amount of contributions to an individual retirement account in 2009
- Legal Basis: Regulation of the Council of Ministers of December 23, 2008, amending the regulation on the submission of semi-annual and annual information on individual retirement accounts by financial institutions and the supervisory authority
- Legal Basis: Announcement of the Minister of Labour and Social Policy of 15 December 2005 on the amount of contributions to individual retirement accounts in 2006
- Legal Basis: Regulation of the Minister of Finance of August 17, 2004 on the form and method of submitting information on the payment from an individual retirement account
- Legal Basis: Regulation of the Minister of Finance of August 17, 2004 on the determination of the form of information on funds accumulated by a saver in an individual retirement account and the deadline for its submission
- Legal Basis: Announcement of the Minister of Labour and Social Policy of December 21, 2006, on the amount of contributions to individual retirement accounts in 2007
- Legal Basis: Regulation of the Minister of Social Policy of July 2, 2004 on determining the scope of data contained in a payment document transferred by a financial institution to the Social Insurance Institution
- Legal Basis: Regulation of the Council of Ministers of 29 June 2004 on the transfer by financial institutions and supervisory authorities of semi-annual and annual information on individual pension accounts
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of November 17, 2025, on the amount of contributions made to individual retirement accounts in 2026
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of November 10, 2025, on the amount of contributions to an individual retirement security account in 2026
- Legal Basis: Announcement of the Minister of Family, Labour and Social Policy of December 10, 2024, on the amount of contributions to individual retirement security accounts in 2025