Özet:

The global changes in social and economic conditions have led to demographic changes and in this respect increasing life-expectancy and aging populations especially in developed countries have raised many questions about the present social security and pension systems’ sustainability. Especially in many developed countries pension systems have been developing in the direction of consecutive layers. Turkey like developed countries is in need of matching her systems to the improving pension system examples and restructure the system as a whole. In relation to this complementary pension systems which has a very narrow and limited coverage in Turkey has to be carefully searched and realistic and scientific steps have to be put forward in advance. In complementary pension system practices the only successful example in Turkey has become the Turkish Armed Forces Assistance (and Pension) Fund. By benefiting from this institutional experience, reliable additional models can be designed. Nevertheless in order to achieve a new structure, steps are to be put forward without any unnecessary rush. A model with contains gradual process for each step should be adopted.