The aim of this study was to highlight the final evaluation of the money invested in pension insurance due to the client's age and to develop model examples for various types of participants in pension plans. This aim of the study was achieved through the data collection, analysis, calculation and deduction of results.The performed analysis allowed to assess the profitability of pension. It enabled insight into the situation III. pillar pension system. It referred to the total amount saved after the end of the savings and to the number of percentage return the savings bring.It was concluded that pension schemes are only worth it for a short term. After some time, profitability is greatly reduced.

The issue of an aging population, pension systems and pension themselves, are currently very actual, interesting and socially topics discussed. In my diploma thesis on simulation models of pension insurance due to demographic development in the CR I used simulation experiments, including those based primarily on the Monte Carlo method, tackling issues and negatives surrounding pension insurance with state contribution, which, as one of the financial products market, is the second pillar of pension system in the Czech Republic. Pension scheme of pension insurekce with state contibution gives participants the advantages and benefits in the form of state subsidy, the possibility of reducing the income tax base on the part of the contributions paid, proceeds from fund management and the possibility of contributions from the employer. On the other hand, play an important role, weaknesses and shortcomings of this system. Again, the most important may be considered inseparateness fund's assets from an estate participants, inappropriately designed state contribution, the high average age of participants and relatively low rate of return on fund management. Negatives mentioned above were reflected in the simulation experiments, when the linear state contribution was designed and was considered for the new system of pension saving in combination with a linear state contribution, which appears to be a more appropriate and beneficial for both participants on the one hand, and the state (impact on public spendings) on the other.

This thesis is focused on products used to cover the needs of the people in retirement in the conditions of the Czech Republic, which can be a suitable complement to the constantly decreasing values of the retirement pension paid by the State. At first I will describe the current situation of the Czech pension system and its compulsory transformation into a multi-pillar system. The following chapters are devoted to analyzing individual products in terms of making savings for retirement. In the last chapter I compare different products and try to find out the best way how to secure individuals savings for life in the retirement according to a particular state revenues and expenditures.

This Master´s thesis work analyses problems connected with supplementary pension insurance and life insurance of Respono, a.s. company. It includes a draft of choice of an adequate pension fond, life insurance and proposal of employerś contribution payments of penzion insurance and life insurance for individual employees with the purpose to eliminate company costs.

本研究主要的目的在探討納保對象不繳費原因？以質化研究途徑之深度訪談法，根據研究目的訂定訪談大綱，採立意抽樣方式，在2011年3月至4月間找到15位受訪者。研究對象包括：北部及中部地區，年齡在25歲至64歲間之國民年金保險納保對象及職業工會參加勞保者，分別有10及5位受訪者。針對納保對象、繳費意願、保障內容等議題及職業工會加保問題進行探討。經分析訪談資料後，所得研究重要發現如下： 1.國民年金納保對象與職業工會加保者，共同的工作性質均以非典型工作為主，即臨時工、部分工時、兼職，不全然以無工作者為主；由於工作不穩定，故在繳費上確有其困難，有些人則透過職業工會投保勞保。 2.中部地區繳費率低之主因係交通不便捷，以汽、機車代步，花費佔生活費一部分。其次，居民均擁有財產（如房屋、土地）無收入者為主。 3.學生因無收入，均由父母親代繳，且清寒學生畢業後需償還就學貸款，失業者生活困頓。 4.受訪者認為不應計收遲延繳納之利息、配偶互負繳納義務應規定配套措施。多數受訪者表示，不知道老年年金給付與老年基本保證年金所適用對象不同。其次，國民年金繳費年限太長，保障比勞保少。 5.中部地區較多由職業工會違法掛名加保。 根據研究發現，提出以下建議： 1.學生及失業者繳費問題 可仿傚日本，針對父母之家庭可支配所得（調整各種扣除額後之所得），及就讀學校種類（公、私立）、居住型態（是否與父母同住），或依學生的收入，訂定減免標準。失業者及學生有能力繳納者可採自願納保，不應將無力繳納者強制納保。 2.預繳保險費可另訂折扣辦法，例如預繳1年享8折，半年享9折等規定，以提高繳費率。 3.保險費計算比照健保第6類人口以平均保險費為基礎或二代健保，仿傚日本以家戶所得高低為判定保費負擔能力基準，以減輕經濟弱勢者的負擔。 4.刪除計收遲延繳納之利息，落實配偶互負連帶繳納義務可依配偶之年所得或收入，依比例原則訂定處罰鍰標準，收入較高者，處較高罰鍰，以改善制度中未能達到的「劫富濟貧效果」，即垂直重分配功能之缺失。家暴受害者應予免除其為施暴之配偶連帶罰鍰規定，執政當局可與警察局或警政署之家暴資料勾稽。 5.受訪者均認為對政府財政不具信心或不繳費未來65歲時可領3,000多元之敬老津貼，為了提高國人繳費意願，可將保費運用情形及老年年金給付與老年基本保證年金所適用對象不同，若未繳保險費屆滿65歲時，無法領取3,000多元之老年年金，列為政策宣導重點，強化國人繳費與享受權利對等關係。 6.展望未來，國民年金制度可比照勞保制定紓困貸款辦法，以無欠費且加保年資在一定年限，得申請紓困貸款，以緩解納保對象在生活上之困境。 7.職業工會掛名加保問題，應將中、南部列為稽查重點區域。 / The main purpose of this study is to find out why those people covered by National Pension Insurance but do not pay insurance premium? In-depth interview method of qualitative research is applied in this study. Interview guide is drafted according to the purpose of this study. Purposive sampling is used and 15 respondents were found between March and April of 2011. The objects of this studying includes: people who live in central and north Taiwan region, and aged between 25 and 64 years. 10 and 5 respondents are from National Pension Insurance coverage group and labor insurance participants from occupational union respectively. The major issues discussed are insurance coverage object, willingness to pay insurance premium, content of insurance benefit and join National Pension Insurance with worker association participant identity. After cross analysis on the interview data, the major findings are as follows: 1.The common characteristics work for National Pension Insurance coverage object and labor insurance participants with occupational union identity are mostly atypical employment which are contingent worker, part-time worker and they are not all workless; since their job is unstable so they do have some difficulties in paying insurance premium and some of them participate in labor insurance through occupational union. 2.The major reason for the low insurance premium paying rate in central Taiwan region is inconvenient transportation. People live in here are mostly using car and motorcycle as their transportation mean and the expenses for those transportation means are a big part of their living expenses. In addition, people here are mainly no income but own real estate such as houses and lands. 3.Since students have no income so the insurance premium are all paid by their parents and those students who from low income family also have to pay student loans after they graduated from schools so the jobless ones would have a very hard time in life. 4.The respondents think there should be no interest for late payment to insurance premium and there should be supporting measures defined for couples who take premium payment duties for each other. Most of the respondents say they don’t know that the applicable object for old age pension and old age basic guarantee pension are different. Secondly, the premium paying years for National Pension Insurance are too long and its benefit is less than those of labor insurance. 5.In Central Taiwan region, there are more cases of illegal participation in Labor insurance through Occupational union who actually are jobless. According to the findings of this study, the following suggestions are proposed: 1.Students and Unemployed Insurance Premium Payment Problem Could learn from Japan and define premium deduction standard based on the family disposal income (income after adjusted from deduction) on the parents’ income, school type (private or public), household status (whether live with the parents), and the student’s income. For unemployed and students who have the capability to pay premium should use voluntary insurance participation and should not make it compulsory. 2.Some discount measured could be implemented for prepaid insurance premium; for example, prepaid 1 year premium to get 20% off and six months for 10% off to improve insurance premium payment rate. 3.Insurance premium calculation should be based on the average insurance premium of category 6 of health insurance or second generation national health insurance premium, following the example of Japan who use the level of household income to determine affordability benchmark premium in order to reduce the burden of the economically disadvantaged. 4.Remove the accrued interest from late payment; follow through on the obligation of spouse to be responsible for their insurance premium and use the principle of proportionality to set penalties based on their annual income or revenue. Higher income should pay higher fine to improve the “Robin Hood effect”, vertical income redistribution function, which has not be implemented in the system currently. Victims of domestic violence should be waived from the fines associated with regulation for the late payment of their spouse; the administration could cross check with the police authorities or the domestic violence data in National Police Agency to verify. 5.Most of the respondents have no confidence on the Government’s financial future or they think they can receive $3,000 of old age pension at the age of 65 if they do not pay the premium. In order to improve people’s willingness to pay insurance premium, the government could separate the insurance premium usage and the applicable object between old age pension payment and old age basic guarantee pension. If people do not pay the insurance premium, they would not be able to receive the 3,000 old age pension at the age of 65 when insurance expires; and put this point as the focus of policy advocacy to strengthen the relationship between paying insurance premium and enjoy the rights. 6.Looking into future, National Pension System could learn from the labor insurance to develop relief loan scheme. If the people have no overdue insurance premium with more than one year of insurance coverage, they could apply for relief loans to ease the life obstacles accrued on the object of National Pension Insurance. 7.For the illegal participation of labor insurance problem with occupational union, the government should take central and south Taiwan as the key checking regions.

The target of this graduation thesis is to analyze options you have in order to ensure additional financial resources in retirement age. Public pension system is unsustainable. Pension replacement rates by earnings are unsatisfactory. It is necessary to create a financial reserve individualy. From a financial sphere life insurance and additional pension insurance are offered. It is a state contribution which makes them profitable. Also Life cycle fund is an interesting way especialy in long run. From real investment sphere alocation into real estates or small solar power station with state garanties seem to be very convenient. Investment into descendants are disappreciated nowadays, but it is historical tested way of creation added resources in retirement age.

This Master´s thesis deals with the topic of optional saving for retirement. The pension schemes of selected European countries and of the Czech Republic are described. Also the current situation and the problems these schemes are facing are analyzed. The thesis focuses on the forthcoming pension scheme reform in the Czech Republic. Further, the possible ways of the complementary pension scheme pillar financing using saving products are analyzed in detail. The objective of the thesis is to design an expert system for optimal saving product selection according to client´s individual requirements.