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Comparison of early retirement options from demographical point of view
Mačková, Zuzana ; Miskolczi, Martina (advisor) ; Fiala, Tomáš (referee)
The topic of this bachelor thesis is comparison of options for early retirement in the Czech Republic and assesment of their potential toward years 2014--2060. To achieve this, a model for calculating the number of potential persons to retire each year will be used. For over two decades citizens of the Czech Republic with 3 years and less to the standard retirement age can apply for early retirement. Upon granting their request the state begins paying them old age pension which is however permanetly reduced. Since 2013 there exist a new form of early retirement called "předdůchod". Any person with at least 2 years and at most 5 years to the standard retirement age qualifies for this new option provided she has enough funds saved in the so called III. pillar of the pension funding programme. The advantage of this alternative is that the standard old age pension is not reduced. The potential number of early retirees will change rapidly in the following years. The biggest surge will occur by the year 2040 as people born in the 1970's baby boom will begin to reach their retirement age. Their number will then decline again after the year 2040.
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Comparison of pension system in the Czech Republic and the USA in 2015
Petera, Miroslav ; Prachař, Ondřej (advisor) ; Lukášová, Tereza (referee)
This bachelor thesis presents the analysis of pension schemes in the Czech Republic and the United States of America according to the situation in 2015. In theoretical part the structure of pension schemes on basis of a way of financing, provider and voluntary participation is introduced. The next theme of theoretical part is a historical development of pension scheme of author's selected states. The practical part deals with current situation of selected pension schemes, their funding and their sustainability in financial terms and demographic development. The goal of this thesis is a comparison of these pension schemes and an identification of areas which could be improved. This bachelor thesis points at a conclusion that pension schemes of author's selected states are very similar, although numbers attested in favor of American pension system.
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Effects of changes in the calculation of pensions to the number of early retirements in the district Jindřichův Hradec
UHLÍKOVÁ, Jana
The aim of this thesis was to find out which impacts of the parametric changes, linked to the change of law no. 155/1995 Sb. about pension insurance, as amended, affected the number of applications for early retirement in the Jindřichův Hradec district. The need to solve this problem arose from the questioning of Section 15 of act no. 155/1995 Sb., as amended, regarding social insurance, which governs the assignment of the calculation basis used to work out the percentual pension allowance. The Constitutional Court concluded that the defined rules generate significant differences between the amount paid into the insurance system and the amount of the old-age benefit received. On this basis the MPSV (Ministry of Labour and Social Affairs) compiled the rule changes for calculation of old-age benefit and together with the other parametric changes prepared, this was proposed as the so-called ?minor pension reform?. The proposal passed through the legislative process and with effect from 30th September 2011 the rules for the calculation of the old-age benefit changed according to the new Act (no. 220/2011 Sb.) that amends Act no. 155/1995 Sb. on social insurance, as amended by subsequent rules, and several other Acts. The new regulations favour citizens with higher incomes. For persons with a lower income the change resulted in lower pensions received, as a result of which some have chosen to apply for early retirement. The aim of this thesis was to survey applications for all types of retirement in the years 2010 and 2011 with emphasis on the number of applications for early retirement in the district of J. Hradec and to analyse the length of prematurity at the time the application for early retirement was submitted. The comparison periods were the months from March to September of the respective years. Based on the given aims, quantitative research was chosen as the method of standardised research and two hypotheses were tested: 1. As a consequence of the changes in the regulations for the benefit calculation the number of early retirement applications has risen. 2. The highest interest in allowance of early retirement was shown by citizens with a maximum of 1 year left before reaching the age limit at which they were entitled to old-age pension benefits. The research was carried out by content and secondary analysis of data contained in the official statistics of ČSSZ (Czech Social Security Administration) and OSSZ (District Social Security Administration) and other available materials for the years 2010 and 2011. After analysis and evaluation of the required information the first defined hypothesis was confirmed; citizens were choosing early retirement regardless of the fact that the percentual assessment of the calculation basis would be reduced for every 90 days before retirement age, but were able to retain their original pension calculation basis. They were making this decision despite the fact that by reduction of the received old-age benefit their pension was lowered by approximately 12%. In this case, providing they satisfied the legal condition of insurance duration, they used the opportunity to retire before reaching the age limit for old-age pension, which meant 3 years early. In the final phase it was confirmed that in the tracked period applications from citizens with up to 1 year left to reach the retirement age did not predominate. The number of applicants retiring 3 years earlier was approximately the same as those with one year left. There were slightly fewer citizens with two years left to satisfy the legal condition of the insurance duration. In the conclusion of the results section, data are also mentioned which evidence the number of state pensions being paid and the expenses used for these benefits from the national budget. This is quite a considerable amount and it continues to rise with the number of pensions being paid.
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Continuance of pensioners on the labour market
Janoch, Jan ; Szabová, Lucia (advisor) ; Kotýnková, Magdalena (referee)
The aim of this study is to compare factors that affect a decision of retired people in question of continuance on the labour market, because involvement of older persons in employment process is the integral part of pension reform. The first part focuses on current situation in the Czech Republic, namely the legislative innovation and the impact of industry structure, education or economic status on the continuance at work. According to an international comparison of the exit age from the labour market is the Czech Republic under average level of EU. For this reason is the second part focused on legislation not only in the Czech Republic, but also in other European countries. For example a legal retirement age, that is currently in stadium of increasing in the Czech Republic. The comparison shows that each state has a different attitude to this problem -- in the question of accumulation with earnings from work, conditions of early pension or benefits of deferment. It can be concluded that the Czech Republic has done a lot of changes in this, which should move us to the higher level.
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Attitudes and behaviour of households regarding the pension reform
KARASOVÁ, Iveta
The target of my bachelor work was to describe and to evaluate attitudes and consumer behaviour of the households in relation to the upcoming pension reform in the Czech Republic and to recommend suitable products for the households to ensure themselves for the retirement. Primary data were obtained from the questionnaire investigation made by means of internet . Final outcome of my bachelor work was execution of common reccomendation for the consumer.
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Construction of retirement pension
Vokatá, Miloslava ; Klazar, Stanislav (advisor) ; Hodžic, Faris (referee)
In my bachelor work I engage in retirement pension which is relevant to each of us. Because each of us will surely apply for retirement sometime. And if not, almost all our life we will contribute to others for their retirements from our incomes. Firstly, in theoretical part of my work, I describe individual elements of retirement pension which are essential for final calculation of retirement pension. Then, in practical part of my work, I devote myself only whole calculation of retirement pension and analyse formula for this calculation in detail. I show some examples how to calculate size of retirement pension too. Furthermore, I compare resulting levels of retirement pensions with individual incomes that the pensioners received before their retirements.
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The Concept of pension reform accourding to the practice of surrounding countries
Kroutilová, Miroslava ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
Diplomová práce dle zkušeností vybraných zemí naznačuje hlavní body, na které by se měla zaměřit penzijní reforma v ČR a zároveň vyzdvihuje pozitivní stránky a upozorňuje na problémy důchodových systémů států, jenž jsem si zvolila. Vybrala jsem si důchodový systém čtyř zemí, jmenovitě důchodový systém Polska, Maďarska, Slovenska a Švýcarska. Hlavním důvodem výběru bylo geografické hledisko, dále skutečnost, že všechny země již uskutečnily penzijní reformu a u Švýcarka navíc fakt, že jeho důchodové pojištění je označováno jako ideální prototyp.
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