Lub dłużej:
- programy emerytalne poza państwowym systemem ubezpieczeń społecznych, oparte na zgromadzonym kapitale

Lub krócej:
- niepaństwowe programy emerytalne oparte na zgromadzonym kapitale

Lub najkrócej:
- niepaństwowe kapitałowe programy emerytalne

There are therefore three types of contracted out schemes (and a whole new set of initials!):
contracted-out salary related schemes (COSRS)
contracted-out money purchase schemes (COMPS), and
contracted-out mixed benefit schemes (COMBS) for hybrid schemes
http://tiscali.worksmart.org.uk/money/what_happens_in_a_cont...

salary related scheme
This is a pension scheme that when you retire pays you a pension related to your salary. It does not depend on how well the investments owned by the scheme perform. It is also known as a defined benefit scheme. The contrast is with a money purchase scheme.
http://tiscali.worksmart.org.uk/jargonbuster/jargonbuster.ph...

defined contribution
This is another term for a money purchase pension.


In a defined contribution/money purchase pension scheme each member builds up their own 'pensions pot'. When you retire you use this pot to provide a pension by purchasing an annuity. The size of your pension will depend on how much you and your employer contribute, how well your scheme's investments perform and annuity rates when you retire. The only pensions promise that is made to you is that the defined contribution will be put into your pensions pot.
http://tiscali.worksmart.org.uk/jargonbuster/jargonbuster.ph...

http://www.proz.com/kudoz/1920694

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Note added at 12 hrs (2009-05-28 21:52:55 GMT)
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system ubezpieczeń + zgromadzony kapitał
http://je.pl/n387