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Pension insurance in the Czech Republic
Zelená, Jaroslava ; Vysokajová, Margerita (advisor) ; Zemanová, Jana (referee)
The purpose of the theses is an analysis of the Czech pension system. The paper is mainly focused on recent Czech pension scheme legislation with special attention to the old age pension. It describes in detail the second pillar of the pension scheme introduced by 1 January 2013 allowing participants to opt-out of state pension insurance and saving according to individual pension plans. The paper also explains changes in legislation that affect the third pillar - subsidized pension saving. The thesis result is a description of the pension scheme legislation in the Czech Republic effective from the beginning of 2013.
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Deciding of the Czech Social Security Administration upon benefits from pension insurance
Růžička, Roman ; Zemanová, Jana (referee) ; Štefko, Martin (referee)
This thesis deals with the application of the law on pension insurance. Thus its subject is not only the legislation itself, but this thesis is much rather devoted to the interpretation of law on pension insurance and to the limits given by the nature of the legislation, to the application practices and to the analysis of decision-making mechanism. Within the framework of this thesis the emphasis is put on the question of evidence. In this context, the work underlines the time frame of facts required to be proven and the requirement for aplication of already void legislation. Special attention is paid to the use of a special decision-making procedure which allows to forgive requiremets for meeting legal conditions in particular cases. In this thesis I formulate arguments in favor of using the methodological pluralism rather than strict clinging to a grammatical method of interpretation, arguments for prefering principle of procedural efficiency to investigative principle in some justifiable cases and for precisely expressed binding legal opinions made by courts as outcomes of judicial review. Conclusions formulated in this thesis are based on an analysis of the legislation, literature, judicial decisions (especially made by the Supreme Administrative Court), and last but not least on the basis of...
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Comparison of pension systems in the Czech Republic and the United States of America
Brtník, Karel ; Potůček, Martin (advisor) ; Kotrusová, Miriam (referee)
This thesis present an analysis of pension systems in the Czech Republic and the United States of America, according to the status in 2013. The aim is to make comparison of pension schemes based on defined criteria, that are budgetary responsibility, the quality of life for the elderly, social justice, social solidarity, equivalence and financial sustainability of the pension system. Another objective is to compare each pillar of the pension systems and analyze the different elements of the benefits that are provided from mentioned pillars. Theoretical basis include the Welfare State theory, the theory of public finance and the theory of market, state and civic sector and the criterion anchoring of the reform. The research is devoted to the analysis of pension systems ability to provide an adequate income in retirement, what is the real purchasing power of pensioners, whether the pension systems are due to unfavorable demographic development in the future financially sustainable and how the pension system encourages older workers to remain in the labor market.
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Material security of the elderly - old age pension and pension reform
Biedermann, Patrik ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
- 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...
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Pension reform in the Czech Republic
Pastuszek, Marek ; Štangová, Věra (advisor) ; Lang, Roman (referee)
Pension reform in the Czech republic Abstract This thesis analyzes the development and changes of the pension system in the Czech Republic. The main attention is paid to the legal regulation of old age pension. Old age security is an essential element of the social stability of the state. The share of older people in the population increases in the long term, which places higher demands on the state budget. The main goal of implementation of the pension reform is to take measures to make the pension system sustainable in the future. The thesis is systematically divided into five chapters. The first chapter deals with social rights, their development and enshrinement in the documents of international organizations and the Czech legal system. Social rights belong to fundamental human rights. In the context of the thesis, adequate material security in old age is the most important right. The second chapter discusses the social security system. Its task is to deal with social events affecting the population. It uses various legal instruments for this purpose, especially social insurance. The social security system is affected by number of factors, which are also described in this chapter. The third chapter is dedicated to the current legislation of the pension system in the Czech Republic. Its pillar structure...
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Obligations of the employer in sickness and pension insurance
Ježková, Martina ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
Obligations of the employer in sickness and pension insurance Abstract This thesis deals with the individual obligations of the employer in sickness and pension insurance. Sickness and pension insurance are two of the social insurance subsystems. The state does part of its responsibilities in this area through employers, as they have the easiest access to some information. Of course, the state could obtain information from the employees themselves, but this would represent a huge administrative burden on the state and a great logistical problem in how to actually obtain information from the employees. Obligations that an employer must fulfil may be difficult for a small employer who does not want to hire external companies to fulfil its obligations to the state and it can be almost impossible to fulfil all obligations properly. The most well-known obligations of employers, of which (perhaps) all citizen-employees know, are payments into the sickness and pension insurance system in the form of social security contributions. The employer pays the social security contributions for himself and his employees. However, this is certainly not the only obligation of employers. There are many more of obligations and they are regulated in various pieces of legislation. Therefore, the aim of this thesis is to present...
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Sociální zabezpečení se zaměřením na důchodové pojištění
Vrtíková, Hana
This bachelor thesis deals with the definition of the term social security with focus on pension insurance. The thesis is divided into two parts: literary review and practical part. Social security with its current legislation and basic terms are described in literary review. Practical part describes request for a disability pension, also shows calculation of disability pension and evolution of disability pension in selected region at particular period.
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Sociální zabezpečení osob samostatně výdělečně činných
Chudá, Barbora
This bachelor thesis focuses on the social security of self-employed persons and security for old age through investment or saving. It deals with the primarily possibility of voluntary payment of pension insurance rate for self-employed persons. In term of a quantitative questionnaire research is found out low awareness and knowledge about social and pension insurance. It is also found out low level of motivation for voluntary paying to insurance rate and for securing the future for the period of age. Respondents do not use financial advisory services and their interest in financial products has not been proven. According to results saving is the most used and most popular product. The most popular type of investment is regular investment. Further is made a comparison selected financial products of capital markets, which are currently available and their application for specific examples. Application shows that the choice of financial product depends the most on the length of the investment horizon. Investments are preferable for persons with an investment horizon longer than 15 years. Saving is more convenient to close in less time.
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Komparace daňového zatížení příjmů ze závislé činnosti a příjmů ze samostatné činnosti
Syslová, Petra
The main purpose of this bachelor thesis is to focuse on the comparison of tax burden, including health and social insurance contributions, for employed and selfemployed persons. Specifically, the total workload for employees, for selfemployed persons is compared and incomes tax burden these two groups of taxpayers are compared. The comparison is made on model examples between 2015 and 2018 according to the legislation in force for specific years. The tax burden for 2019 is also predicted on the basis of the first draft of the Ministry of Finance. The work also calculates the effect of the premium paid on social insurance on the amount of the future retirement pension and evaluates the impact of changes in the taxation of income of employees and entrepreneurs on the revenues of public budgets. At the end there is recommendation for public administration, selfemployed and employees are proposed.
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Dopady stárnutí populace na veřejné finance pohledem generačního účetnictví
Záblacký, Ondřej
ZÁBLACKÝ, O. The Impact of Population Ageing on Public Finance from the Point of View of Generational Accounting. Diploma thesis. Brno: Mendel University, 2019. This diploma thesis examines the influence of population ageing on public finance using relatively new method of indicating our fiscal future i.e. generational accounting. By comparing generational accounts of current and future generations, we are able to determine intergenerational index. This index can identify risk of sustainability of public finance in the future. Generational accounting is applied on system of pension insurance and system of public health insurance in Czechia.
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