N/A / Thesis / Bachelor of Arts (BA)

This work analyzes the redistribution of the pension insurance for people with different income levels.

The aim the thesis is to describe the legislation of old age pension in the Czech Republic which is currently being in a process of significant change due to unfavourable demographical development in our country - birth-rate is decreasing, average life expectancy is increasing as well as the average age of a population. The result of ageing of the Czech population is an inability to maintain the current system, because of its financial demands. Old age pension is the most common benefit of a social insurance and its costs represent the highest expenses of the social insurance. Old age pension is supposed to substitute the loss or restriction of a salary which are caused by the age as well as by social occurrence. The thesis is composed of five chapters. The most important terminology related to old age pension is defined in the first part, followed by the description of its historic development, which has had an impact on the Czech legislation used nowadays. The paper also focuses on the conditions of an old age pension legitimate claim and describes the process that is used in terms of social insurance procedure. The Czech old age pension scheme was compared to the one used in the United States of America and Slovakia and also the current old age pension reform was explained. The third chapter is the most...

This thesis explores the ever-current topic of pensions, which are devoted to three different chapters . The first part descriptes history development of old-age pensions, focusing on developments in the last more than 200 years. Emphasis is placed on the development of the territory of the present Czech Republic and for each period are also enclosed a historici fact that not only the development of the pension system determined . Another chapter is devoted to an over view of different types of pension system. Together with a description of each pillar by the World Bank definition are also accompanied by examples of systems from different European countries. The last and most extensive part of the work is to point out the existing demographic development of the czech population, finding appropriate indicators applicable to the issue of pensions, to find the possible future evolution of these indicators using statistical and demographic methods and last but not least the program provides potential candidates for the calculation of future retirement or the age at which a person is able to retire . The work will provide readers with comprehensive information not only on the current state pension insurance in the Czech Republic and in Europe but also can learn about the reasons that led to the establishment of what is possible developments, together with suggestions.

The subject of diploma thesis is the pension system in the Czech Republic. We warn about the deficit increase in the future and suggest taking the number of children raised into consideration in the pension system construction. Pension system in the Czech Republic is described in detail. The first "pay-as-you-go" pillar represents the main part of the system. It could bring financial problems (if the retirement pension and pension income tax will stay at the same level as now) considering the expected trends in demography. Population projection was calculated using cohort component method (including migration). The threshold for the projection is year 2011, projection is calculated with 100-year horizon. There were also calculated revenues and expenses of the pension system for each projected year. If the expected parameters of the projection will be realized, the deficit of pension system in the hundred year period will reach 9.5 billion Kč (prices 2011). It represents the deficit 95.3 milliard Kč each year in the average. To reduce the deficit it is possible to increase the pension tax paid by productive people. But it could also bring the decline of fertility, because lower income could make people decide to reduce number of children. It would deepen the problems in the pay-as-you-go system. The financial problem of pension system could be solved by taking the number of children raised into consideration of the pension system construction. It would eliminate the situation that it is economically more favourable to be childless during the life. It could also bring the fertility increase. In the diploma thesis the value of the deficit is simulated for the various parameters of pension system and for the various demographic development in the future.

- 1 - Material security of the elderly - old age pension and pension reform Abstract The topic of this diploma thesis is the material security of the elderly - old age pension and pension reform. Its aim is to present the issue of old-age pensions in detail, to point out the shortcomings of the Czech pension system and offer the possibility of comparing it with the pension systems of Chile, Great Britain and Sweden. The first part defines the legal regulation of old-age pensions and their purpose. The conditions of entitlement to a pension are also described, namely the retirement age and the condition for obtaining the required period of pension insurance. The calculation and amount of old-age pensions are outlined and individual types of this pension are illustrated by using model example. Moreover, the issue of working pensioners is discussed. The second part of the thesis deals with the organization and management of the material security of the elderly. Specifically, the competence of social security authorities in this area is determined and then the individual phases of proceedings before these authorities are described. The proceedings have the nature of administrative proceedings and require a high level of expertise of the Czech Social Security Administration officials. In addition, the chapter is...

Ph.D. thesis called "Holders of economical politics on the regional level, their role and possibilities in the optimal adjustment of old age pensions scheme" deals with the possibilities of a general solution for pension insurance in the scope of the region. The possibilities of the regional pension insurance system in the real conditions of the Czech Republic are described and analyzed, as it is difficult to transfer pension insurance systems from one country to another as a whole. Possible roles and possibilities of the region when dealing with the problem of old age pension insurance were defined on the basis of performed analyses. A specific outcome of this project represents the definition of conditions which must be satisfied if the public fund of Regional old age pension system should function. Its operation in the framework of second pillar of pension system seems like the optimal solution. The specific solution contains also the mathematical model of functioning of the regional pension scheme under defined conditions, which simulates possible development of the fund and the amount of old age pension received by the contributor provided he satisfies the defined requirements for entitlement to old age pension.

老年年金制度的實施是全民共同的期望，亦是政府、企業與個人共同的責任，其制度之設計應作一前瞻性及整体性的考量，否則不僅會影響老人之生活保障、社會所得重分配及資源配置效率，亦將影響政府之財政收支狀況與總俸經濟之成長。本文之研究目的，旨在於瞭解現行各國老年年金制度，並吸取各國經驗、參酌我國政治、經濟、文化背景，以建構一個符合我國國民需求的老年年金制度，另預估政府之財政負擔，以作為政府補助之參考。 　　本文首先探討年金保險之理論基礎，繼而論述政府介入老年年金保險之理由，並將德國、英國、美國、瑞典及日本等五個較具代表性國家之現行老年年金制度，分別作概括性的介紹友主要項目之跨國比較，然後提出我國老年年金制度可採行之規劃方向，最後則對政府在基礎年金制度中應有的財務責任提出相關建議，並預估民國85年制度實施後政府之財政負擔。 　　本文研究之主要結論為：現行主要國家老年年金制度多傾向於採單一制，並以勞資雙方繳納之保險費為主要財源，且係採定率之方式計算保險費，以隨收隨付制處理財務方式，並依生活成本指數調整年金給付，另亦依該國之經濟狀況及勞動市場之供需情形，增訂有關提前退休、延後退休及部份退休之規定。我國老年年金制度亦以採一制、保險費為主要財源、定額保費與定額給付之方式及修正賦課制之財務處理方式為最佳，並可以前一年台灣地區個人平均消費支出之60%為給付水準。 　　政府基於家庭失靈、市場失靈、殊價性、所得重分配、風險分攤、行政效率較高與財務較穩定等理由，故除了負擔其為雇主身份的保險費及提撥一固定比例之行政事務費以外，另應補助低收入戶之保險費及給予全俸國民不分職業別的支出面齊一比例的補助。而預估若政府於民國85年開辦老年年金制度，則其財政負擔將增加280-470億，因此應選擇適當財源支應後，方可付諸實施，以免社會福利拖垮財政。

The purpose of this study is to find existing circumstances in our country and a elder long-term care system of preventing transitions. Through the existing social insurance, for example: health insurance, national pension, labor insurance and the elderly welfare legal in our country, to compare with the other social countries, I hope to use the research analysis to find the problems of policies or legislated process that we need to prevent before the elder long-term care insurance started. Through the generalize analysis and history development of elder long-term care in many countries, use the Constitution and the Administrative Law to examine what Council of Grand Justices about Social Insurance interpretation and compare with the official policy offered by our government. I expect to avoid making mistakes and dispute like before and establishing the elder long-term care system which relieving burdens. After the analysis, I found that all of the advanced countries are almost confronting by problems like aging of population and the birthrate has been decreasing, and also confronting lack of care members and long-term care needed huge monetary payment issues. The key core of all the problems is whether it has enough money to the whole social welfare countries to be successful. Social welfare in democratic countries also face election activities carrying on social welfare politics. Ignoring national finance situations and majority political men were merely thinking off-the-shelf votes. It is priority for elder¡¦s policy but ignores the generation justice issues. Let me worry about whether descendant whom need care, not these elders, are there generations conflict being happened? In my opinion, to solve these problems is strengthening family function. If the whole social and nation wants to be stable, it is important to strengthen the family function. Therefore, the elder long-term care should be considered main family basis, in addition to ought to maintain the elder long-term care system and dualism and co-operate with National Health Insurance to work in coordination. The other elder social insurances have to adjust to unity, includes all kinds of old-age pensions similar nouns. Finally, it should be a definite principle and laws, and decrease indefinite concepts of law and reduce administrative discretion rights regarding pay items, thus it will protect people¡¦s rights instead of incurring damage beyond that could bring supervisory mechanism functions into full play after that.

Old age pension scheme system consists of two time periods of different lengths. During the first stage the insured persons contribute financially a certain part of their base of assess into the system. For purposes of this work we can call this sum a percentage of their income. On reaching a certain age the insured people can draw regular amounts of money, called old age pension. Insurance rate should be paid for a longer period of time and in smaller amounts. Old age pension should be, on the other hand, higher and be available for a shorter period. This works tries to find out which of these two sums (in total) is higher: insurance rate of pension.The value studied is the rate of return, which compares the money paid by the state with the insurance money. Actual employees' salaries reflecting the progression of the lifetime income were used in calculations. Concurrently, this work enables to understand the method of calculation of old age pension nominal value for the year 2011 and takes into account the changes within the so called small pension reform.