EN
The abandonment of the second pillar of the Polish pension system, i.e. open pension funds, which will be effective as of 2018, will strengthen the significance of the third pillar, which has been optional so far. Ten-year treasury pension bonds are an important element of the third pillar. They are one of the ways in which it is possible to have a share in individual retirement accounts. The article analyses the significance of ten-year pension bonds for state budget financing and their role in the Polish pension system.