An employee will be able to withdraw the savings accumulated in their account after they turn 60 years of age. The most favorable form of withdrawal (no tax liability incurred) will then be a one-time withdrawal of 25% of the savings accumulated, whereas the remaining 75% of the savings will be disbursed in monthly installments spread over a minimum of 10 years. The employee will also be able to withdraw all accumulated funds at once or in a smaller number of installments. However, such a withdrawal will entail the need to pay tax on capital gains. The regulations also provide for other options for the withdrawal of accumulated savings in the following cases: A participant of the Employee Capital Plans scheme, their spouse or child comes down with a serious illness; in that case, there is a possibility of withdrawing up to 25% of the funds saved without the obligation to repay them. Financing of own contribution in connection with the construction or reconstruction of a residential building or the purchase of a flat or land by individuals under 45 years of age; in that case, there is a possibility of withdrawing up to 100% of saved funds with the obligation to repay them. The time limit to repay the funds must start running no later than 5 years from the withdrawal of the funds and may not exceed 15 years from the date of the withdrawal. It will be possible to make this type of withdrawal only once.