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Pension insurance concepts and Czech pension reform
Melenec, Lubomír ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
The aim of this thesis is to deal with general types of pension systems and to introduce current Czech pension scheme and its reforms. In general part of this thesis common classification of pension systems is given and advantages and risks of particular solutions are mentioned. Further so called three pillars pension scheme commonly used across European countries is described. Following parts deal with analysis of current Czech pension scheme. Description of public pension legislation focuses on rules for joining public pension scheme, obligation to pay insurance premium, rules for establishment of right to a retirement pension, rules for pension calculation and adjustment of pensions already paid. Survey of main parametric changes implemented continuously on public pension scheme is also included. Fifth chapter is dedicated to so-called small pension reform. Chapter contains analysis of Decision of the Constitutional Court of the Czech Republic which forced a legal amendment of Pension Insurance Act and required to strengthen the adequacy of pensions to prior earnings. Small pension reform consisted in changes of pension calculation rules in compliance with mentioned Constitutional Court decision and in implementation of further parametric changes of public pension scheme. Sixth chapter describes...

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