Original title: Nepříspěvkové doby v důchodovém systému ČR ? opomíjený prvek transformace důchodového systému
Translated title: Non-contributory periods in the Czech pension system - a neglected element in the pension reform
Authors: Holub, Martin ; Krebs, Vojtěch (advisor) ; Langhamrová, Jitka (referee) ; Kahoun, Vilém (referee) ; Biskup, Jiří (referee)
Document type: Doctoral theses
Year: 2008
Language: cze
Publisher: Vysoká škola ekonomická v Praze
Abstract: [cze] [eng]
Disertační práce je věnována analýze jednoho parametru důchodového systému ? nepříspěvkovým dobám a jejich vlivu na saldo důchodového účtu a mikroekonomickým a makroekonomickým souvislostem. Práce se zabývá mezinárodním srovnáním úpravy náhradních dob, detailně pak zohlednění péče o dítě ve vybraných evropských zemích. Rozsah zohlednění nepříspěvkových dob představuje jednu z teoretických možností parametrických úprav důchodového systému. Institut náhradních dob pojištění pomáhá zajistit univerzálnost systému důchodového pojištění umožněním účasti ekonomicky neaktivním osobám. Rozsah nepříspěvkových dob byl doposud jen odhadován, tato práce přináší první kvantifikaci na základě individuálních dat o pojištěncích. Z provedené analýzy vyplývá, že nepříspěvkové doby jsou významným činitelem českého důchodového systému a že jejich rozsah 22,4 % na celkové době pojištění je zcela nepřijatelný. Autor doporučuje omezit rozsah zohlednění nepříspěvkových dob, a zavést platby za tyto doby těmi, komu z nich plynou budoucí důchodové nároky. Non contributory periods is one of the key issues in the public discussion on the planned reform of the pension system in the Czech Republic and is being widely discussed by economists, social scientists and political representatives. The PhD thesis focuses on a detailed analysis of non-contributory periods in the Czech pension system and their impact on pension system balance and micro and macro economic connections. It includes an international comparison of non contributory periods and a minute description of one selected non contributory period -- child care in selected European countries. The extent of non contributory periods considered in the pension system represents one of the theoretical possibilities of parametric changes to the pension insurance system. Non contributory periods are taken into account in pension schemes either because the individual is carrying out a non-wage-earning activity beneficial to society or because the individual through no fault of their own finds themselves in an (adverse) social situation which from a humanitarian perspective justifies their participation in pension insurance without making insurance payments. The institution of non contributory periods helps to secure the universality of the pension system, which enables the participation of economically inactive persons in the pension insurance system. The amount of non contributory periods or the proportion between non contributory periods and years worked, or the proportion between paid insurance and non contributory periods (potential loss of insurance contributions) has, to date, merely been estimated in the Czech Republic. This PhD thesis presents the first accurate figures, based on unique individual data on insured persons; methods of analysis, synthesis, comparison, simulations were used and statistical methods were applied. The analysis reveals that non contributory periods are a significant element of the Czech pension system amounting to 22.4% of the total insurance period which is unacceptable especially as regards the principle of equivalence. The average duration of non-contributory periods for current pensioners is 8.7 years. The proportion of hypothetical insurance calculated from the average wage at potential total income from insurance was in the observed year 30% or 13% (calculation based on the minimum wage). Non contributory periods in the Czech pension system have a significant impact on its balance. Paying premiums for non contributory periods (included in pension law) would cause a decrease in the contribution rate to 18% (calculation based on the average wage). If non contributory periods were not considered, the potential savings on pensions paid out would be almost CZK 35 billion in the observed year. That represents 16.5% of expenditure on pension payments and more than twice the deficit of the pension insurance account for the observed year. Therefore the author recommends in the thesis the restriction of non contributory periods and the introduction of payments for such non-contributory periods from those people who will be entitled to a pension from such non contributory periods in the future.
Keywords: child care periods; international comparison of non contributory periods; non-contributory periods; pension reform; pension scheme; principle of equivalence and solidarity; social insurance; důchodová reforma; důchodový systém; mezinárodní komparace náhradních dob; nepříspěvkové doby pojištění; náhradní doby pojištění; princip ekvivalence a solidarity; sociální pojištění

Institution: University of Economics, Prague (web)
Document availability information: Available in the digital repository of the University of Economics, Prague.
Original record: http://www.vse.cz/vskp/eid/5945

Permalink: http://www.nusl.cz/ntk/nusl-77207


The record appears in these collections:
Universities and colleges > Public universities > University of Economics, Prague
Academic theses (ETDs) > Doctoral theses