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Rate of return on old age pension system
Audy, Daniel ; Klazar, Stanislav (advisor) ; Dugová, Alena (referee)
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.
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The pension redistribution influenced by a whole life income curve
Redl, Jan ; Klazar, Stanislav (advisor) ; Teklý, Lukáš (referee)
Currently the retirement insurance payments and the following oldage pension drawnings have been highly discussed topics during economic activities. In this research the main attention will be given to the pension redistribution influenced by a whole life income curve. In other words it will be pointed out how much we pay on social insurance and what will be the assessment on income like. This research compares the whole life income and the retirement pension payments until the average death age in other parameters. It answers what will be the rate of profits of individual groups of inhabitants which are devided in men/women, residents of Prague/non-residents and inhabitants with elementary/secondary/university education.
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The Influence of Changes in the Social Insurance Structure on Social Incomes of the Czech Inhabitants
HANSELOVÁ, Dagmar
The principal aim of the thesis is to chart the development of social insurance in the Czech Republic and the sub-goal is to evaluate the influence of changes in the social insurance on social incomes of the Czechs. The practical part is at first focused on the development and changes of the social insurance in a social security insurance, sickness and retirement insurance from 2005 till now. Then there is a description of the development of social incomes in the Czech Republic from 2005 till 2009 followed by a comparison of social incomes with full incomes of the Czech inhabitants. Subsequently, a comparison of the social benefits with the disposable income in the Czech Republic and the European Union is done. In conclusion, there is an evaluation of the effectiveness of the changes in the social insurance system connected with the social incomes of the Czech inhabitants.
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An Early Retirement and its role in the social security system.
ZDVIHALOVÁ, Martina
This thesis addresses the issue of early retirement. The theoretical part discusses the role of early retirement in the social security system of the Czech Republic. First, it describes the system of our social security itself. The next section deals with the development of the pension insurance from its beginnings to the present time. Since 1996, the applicable legal regulation has been Act No. 155/1995 Coll. on pension insurance, but it has been amended several times. The last major amendment has been parameter changes from 1 January 2010. In subsequent chapters, the theoretical part deals with old-age pensions and, in particular, early old-age pensions, it explains the conditions of eligibility and related concepts such as insurance period, retirement age, pension application. The main objective of the thesis was to find out about the reasons for the submission of an application for a reduced early retirement. Other objectives were to find out whether they have sufficient information on all conditions of eligibility for this type of pension and what factors influenced their decision. To achieve the objectives, the qualitative method was used; the techniques of the research included semi-structured interviews and a secondary data analysis. The sample consisted of a total of 15 respondents (five unemployed persons, five employed persons and five self-employed persons). The research has shown that the reasons of applicants are similar not only within each group, but also between them (fatigue, health problems). The secondary data analysis was used to illustrate the size and structure of the basic sample. The results show that the early retirement is applied for by a relatively low number of people with higher education. I believe that currently early retirement has an indispensable role in the social security system and it should remain a part of it in the future. However, the thesis also shows that people in their pre-retirement age are not offered another appropriate alternative.The thesis should serve to raise awareness about the issues early retirement.
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Retirement as a significant turning point in human life
LUKEŠOVÁ, Jana
This work deals with retirement as an important change in human life. Theoretical part characterizes concepts of aging and age, and also the society{\crq}s perception of the elderly. The central part of the theoretical work deals with pensions, people{\crq}s leave to retirement, the pension insurance and the types of retirement pensions and conditions for entitlement to retirement pension. The practical part includes qualitative research, which explores with what expectations people enter into retirement and whether these expectations were fulfilled or not. The research was divided into three sets of issues: retirement, expectations and life in retirement. The aim was to determine whether people's expectations before retirement and then during retiremen were met.
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Issues relating to the application of Council Regulation (EEC) No. 1408/71 and Council Regulation (EEC) No. 574/72 in the field of pension insurance.
MARŠÁLKOVÁ, Jitka
The European social security law became applicable in the Czech Republic after its accession to the European Union on 1 May 2004. The most important legal regulations in this field include Council Regulation (EEC) No. 1408/71 and Council Regulation (EEC) No. 574/72, so-called coordination regulations. The aim of the bachelor thesis was to map out whether and in what way the legal protection of so-called migrating persons was extended in the field of pension insurance in connection with the accession of the Czech Republic to the EU, and to compare procedures relating to the proceedings on awarding allowances from pension insurance to persons who have been insured in some of the EU member states for certain periods of time. Qualitative research was applied to obtain necessary information. Based on an analysis of the primary documentation (domestic legal regulations, international treaties on social security, coordination regulations and statistic data), the data obtained were analysed. It was found out that the coordination regulations facilitate the conditions of migration and ensure legal protection of persons migrating between the EU, EEA and Switzerland. Member states are obliged to treat migrating persons and their own nationals equally, avoiding any restrictions regarding their opportunities to work in various countries within that area. As at 30 April 2004, i.e. before the accession of the Czech Republic to the EU, the legal protection of migrating persons in the field of pension insurance was ensured with bilateral treaties on social security concluded by the Czech Republic and other 24 states. Since 1 May 2004, the legal protection has been extended to additional 15 EU and EEA states which had not been parties to such bilateral treaties. The accession of the Czech Republic to the EU led to a significant increase of the amount of activities carried out by the Czech Social Security Administration acting as the competent institute. This finding arose out of the statistics of acts performed in connection with the EU issues. The issues connected with the social security of migrating persons ({\clqq}foreign issues``) are more complicated compared with domestic issues which is the cause of the fact that the average duration of pension proceedings is several times longer compared to domestic applications.
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Legal Regulation Alterations of the Retirement Pension Insurance since 1 January 2010
PAPEŽOVÁ, Alena
The Bachelor thesis deals with the essential alterations in the field of the retirement pension insurance which occurred in the framework of the first stage of the pension reform since 1 January 2010 and which concerns conditions regulating pension claims and decides on the amount of pensions. The main purpose of the alterations is to contribute to the long-term financial sustainability of the Czech pension system. The theoretical part describes the basic principals of the retirement pension insurance, the financing of the pension insurance system, conditions of the pension claim to the particular types of pensions and the most important legal regulation alterations of the retirement pension insurance effective since 1 January 2010 in comparison to the legal regulation effective till 31 December 2009. The aim of my work was to find out the main problems occurring in the process of practical application of the parametric changes in the retirement pension insurance effective since 1 January 2010 and to find out possible impact of the changes on citizens. For the practical part of my work I chose the qualitative research, the questioning method and the technique of the semi-controlled dialogue. In total there were interviewed ten employees working at the pension departments of the regional social security authorities. The research shows that the main problems in the practical application of the retirement pension insurance arise in particular from the complicated legal regulation which is difficult to understand. Insufficient knowledge of the legal regulation reduces clients possibility to make the right decision on their pension claims. Parametric changes in the sphere of old-age pensions and alternative insurance periods will manifest gradually and will affect pension claims which will occur in the future. Gradual prolongation of the retirement age may result in the growth of disability and the increase of unemployment in case of the older citizens. In case of the early retirement the impact of the higher reduction of the percentage assessment, supposing the person retired more than 720 days before he was entitled, resulted in the higher reduction of the percentage assessment as early as at the benefits awarded after 31 December 2009. The thesis results can contribute to better awareness and knowledge of the issue and it can also serve as a topic for further discussion about the pension system reform.
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Current problems of self-employed persons pension and sickness insurance in the field of insurance collection and benefits payment and proposals of their solution
KALIANKOVÁ, Ivana
Bachelor thesis is focused on current issues in the pension and sickness insurance of the self-employed, where fundamental changes occurred from 2009 onwards regarding not only collection of premiums but also the benefits provided by these systems. The system of insurance for self-employed persons underwent a long development period, every stage from the very beginning of insurance through interdependence of pension and sickness insurance to their complete separation affected the current behaviour of the self-employed in this field. Premiums should be understood also in terms of coverage of social incidents, which is an illness, injury, disability or old age. The amount of benefits provided from the system depends on the amount of premiums paid and the period of insurance. For this reason, attention in the thesis was paid to the issue of present statutory regulation of premiums, focusing on special-purpose sickness insurance premiums for the self-employed and the subsequent payment of benefits. Also in the field of pension insurance it is necessary to consider whether the premium payers are sufficiently aware of the link between premiums paid and the amount of such benefits, and can responsibly decide on the choice of assessment base, which has an impact on future security in retirement. The objective of this thesis is, based on an analysis of main problems which consist of complexity and comprehensibility of the existing legislation in force for self-employed persons, to suggest changes aimed at simplifying it. The given topic was studied using qualitative research through semi-structured interviews in a relatively narrow circle of self-employed persons with the aim to investigate the status quo, to get a detailed understanding and practical application of the provisions of the Act. Based on the knowledge and experience from practice, questions were prepared, which were answered not only by clients but also by District Social Security Administration Office staff in Strakonice who deal with administration of premiums. Based on evaluation of individual respondents' replies and with regard to the current problems during practical implementation of pension and sickness insurance administration, an opinion was obtained that the existing legislation is complex and confusing for the self-employed. Therefore, measures were suggested, which could be used as tips for possible amendments to legislation in the field of self-employed persons´ insurance premiums.
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