Abstract

The introduction of an employee capital plan (PPK) constitutes a new challenge for various groups of stakeholders involve in the process—employers, employees and their representatives, state institutions acting as co–organizers, regulators and supervisors of the process, and financial institutions offering employee capital plan financial products. On behalf of employers, it is the HR management, accounting, and finance departments that are primarily responsible for implementing this complex management process. The purpose behind the research,* the initial and partial results of which are presented in the article, was to identify the main management problems occurring in the first phase of employee capital plan implementation in large enterprises in Greater Poland as well as to seek answers to the question of whether the surveyed entrepreneurs fully utilize the possibilities of the new retirement pension scheme in their human resource management strategy and in their motivational system.

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