Pension income insurance is in the Czech market since 1994 and throughout its operation, the number of its clients increase. Its unique position is due to tax attractive and state contributions. Currently, on the market oprate 10 pension funds, which provides its clients with pension plans for 5 years and then can be saved as a single draw funds or annuity, according to the pension plan. The entire pension system is composed of two pillars PAYG and fading based , which are mutually complementary. Due to adverse demographic changes and financial sustainability of the system, it is necessary to reform the pension system. On the basis of economic expertise have been drawn up various options for changes in the voluntary pillar. Due to the necessary legislative changes, there was also a significant change in the pension income insurance scheme and its position was substantially changed. The voluntary nature of pension obligations have been replaced and now have the ability to save clients money into funds with different investment strategies. "Old" pension scheme will operate in parallelly with the new system, but access to it is no longer possible, it is possible that the pension insurance with state contribution in the longer term expires. The implementation of the government will decide next month.

The aim of this diploma thesis on the topic "Pension insurance in a context of pension reformo of Czech republic" is to evaluate a present pension system in Czech republic, to judge demographic and fiscal reasons of pension reform necessity. There will be defined positives and negatives of individual changes in existing pillars and described quality of new pension saving pillar. A main focus belongs to supplementary pension insurance and planned transposition into supplementary pension saving.

The content of my graduation theses is historical development of pension insurance and plans for the reform in Czech Republic. In historical part I tried to refer to our long-term tradition of legal form of pension insurance and point out the most significant legal enactments of this branch of law. I also tried to answer the question if we can prosper from the experience of history when preparing the new pension reform. In the other part of my work I summarized the deficiency and positive aspects of current pension system in Czech Republic and also I referred to need to pass a new legal form of pension system with regards to financial untenability of the system and demographic development. I tried to describe present political and special endeavors of pension system reform that has been in progress since 1990 and than I pointed out the current discussion about pension reform. The object of my work was not to find out the ideal pension reform, because I think there is no ideal reform, but just to advert to necessity to change the current system. Decision about the pension reform is very serious theme of social, economical, legal and especially of political point of view. This kind of decision must be made in accordance with the whole political spectrum, to achieve the stability of the decision, and of coarse...

The objective of this diploma thesis is to describe public insurance funds of social security and to analyse their indicators and factors which influence these funds most. The social insurance system is significant revenue and expenditure channel of the national budget in the Czech Republic. Social and private insurance are two basic types of insurance. Social solidarity is essential principle of social insurance and principle of equivalence is typical of private insurance. This diploma thesis deals with systems of pension insurance, sickness insurance and health insurance. Existing setting of these systems will probably be inconvenient in the future. That is why they are subject of political discussion nowadays. Unfavourable demographic trend is the most major problem of pension insurance system. Effectiveness of sickness insurance is reduced by abuse of sick benefits. Increasing health care expenditures and excess of demand for health care are difficult questions for solving and setting of health insurance. Changes that are being made in social insurance systems today and also their impact on economy are described in conclusion.

This thesis deals with the supplementary pension insurance. The theoretical part of the work introduces basic principles of supplementary pension insurance such as the significant role in the pension system. The aim of the application part is to present the current state of pension. The largest share of the practical part will be devoted to the analysis of survey conducted by the author of the thesis. The target of questionnaire is to determine the preferences of policyholders and to find connections between different answers. Statistical methods will be used to process data.

The diploma work deals with an analysis of the contemporary income distribution system in the Czech Republic and a chosen country of the EU. In order to compare the social system of the Czech Republic with another one, as the representative of the EU Slovakia was chosen for both countries have the same roots in the social area and their developement after dividing the CSFR is not so different as it is in comparison with other countries of the EU. The aim of this diploma work is to make a rounded-off view of the social systems of both countries and their comparison. Nowadays, scarcely anybody doubts that necessity for regulations and reforms in the area income distribution system is bigger and bigger. So far the inhabitants have been appealed for not relying just for the pension paid by the state but for ensuring their retirement from their own funds, especially if they are economically active. Among these funds belong different forms of investments and savings, life insurance and pension insurance. These funds are believed to be the most suitable and accessible means of creation of financial reserves used in the retirement and this diploma work deals with them as well. The diploma work should clarify the problems and by means of a scheme of the system existing in the Czech Republic make easier appreciation of steps made in various life situations.

This thesis deals with actual questions about life insurance on the Czech insurance market. At the beginning of the work, life insurance is described from a theoretical point of view - main characteristic, forms of traditional and new products, kinds of available insurances. It also deals with Czech insurance market, price of insurance and insurance premium in case of insured event. The last part contains actual problems with life insurance - one-shot insurance payment, universal life insurance, equality of rights of men and women, distributional channels and general insurance conditions.

The thesis is focused on the part of the pension reform, the issue pre-retairments as alternatives to early retirement. The thesis also includes assessing the impact of these two options to employees and employers.

This thesis analyses problems of old age pension scheme in the Czech republic from view of the employees of company INOTECH ČR, spol. s r. o.. It contains the proposal of solving to create reserves for old age pension scheme by using products offered in Czech republic like life insurance and pension aditional insurance.

In der Bundesrepublik hat sich die Überzeugung durchgesetzt, angesichts des bevorstehenden demographischen Wandels sei eine Stärkung kapitalgedeckter Elemente in der Altersvorsorge notwendig. Die Riestersche Rentenreform des Jahres 2001 stellt einen Schritt in diese Richtung dar. Zunächst wird dargelegt, dass die demographisch induzierten Schwierigkeiten der gesetzlichen Rentenversicherung (GRV) wahrscheinlich ebenso überschätzt werden wie das Problemlösungspotential einer verstärkten privaten Vorsorge. Daher wird anschließend untersucht, wie sich die Gewissheit von der Notwendigkeit kapitalgedeckter Vorsorge politisch durchsetzen konnte. Hierbei wird auf theoretische Ansätze einer Wissenssoziologie der Politik zurückgegriffen. Anhand ausgewählter rentenpolitischer Bundestagsdebatten der Jahre 1957 bis 2001 werden die Deutungen politischer Akteure hinsichtlich der Probleme der GRV, der Problemlösungen und der dabei vorgesehenen Rolle kapitalgedeckter Elemente untersucht. Gezeigt werden soll, dass die Rentenreform 2001 nicht einfach auf Grund demographischer oder ökonomischer Zwänge verstanden werden kann. Entscheidend sind vielmehr die politischen Deutungen solcher Sachverhalte und deren langfristiger Wandel. Erst aus der Verknüpfung von spezifischen Deutungen der langfristigen demographischen Entwicklung, der kurzfristigen Wirkung der Lohnnebenkosten auf die Arbeitslosigkeit und der Funktionsgrundlagen der GRV ergibt sich im politischen Prozess die „Notwendigkeit“ einer zusätzlichen privaten kapitalgedeckten Altersvorsorge.:Einleitung; Alterssicherung – demographische Alterung und Finanzierungsverfahren; Die Akteursebene – wissenssoziologische Grundlagen; Die Konstruktion eines demographischen Problems der GRV in Konkurrenz mit anderen Problemen; Die Bearbeitung des demographischen Problems bis zum RRG 1999; Die Rolle kapitalgedeckter Altersvorsorge; Resümee