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Comparison of Selected Financial Products Contributing to Old Age Ensurance
Sýkorová, Renáta ; Oppl, Michal (referee) ; Rejnuš, Oldřich (advisor)
This bachelor thesis deals with one of the biggest social problems of present days, with the retirement system. Regarding the fact that the retirement system in the Czech Republic is unsatisfactory, it is necessary to prepare for the retirement individually without relying on the support of the state. I aim my bachelor thesis at selected products of the financial market that can help ensure contented old age. The analysis takes into consideration the age, the amount of savings and, last but not least, the tax rates to which people belong. The theoretical part deals with the most important definitions and describes the functioning of particular products. The practical part analyses examples of clients saving their money at different times, in different combinations of investment sum, and various examples of tax groups. This part deals with comparison of different products and tries to find the ideal combination for saving for the old age.
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Pension reform
Šuchma, Petr ; Štangová, Věra (advisor) ; Tomšej, Jakub (referee)
Pension reform Abstract This master thesis contains analysis of the pension system in the Czech Republic, its comparison with pension systems in several countries and description of historical and contemporary designs of pension reform. My ownassessment of this problematics is in conclusion. The introduction of this master thesis describes the theoretical concept of the pension system, contains detailed analysis of valid regulation of the Czech pension system (including its constitutional basis),the main first pillar,whichis financed by the pay as you go system and which represents pension insurance, as well as the supplemental pension savings as a voluntary participation pillar. Furthermore, this thesis marginally concerns procedural regulation, thus organization and proceedings in the matter of pension insurance. It describes relations between public authorities that are empowered in the area of pension insurance and description of the procedure itself. This thesis also contains an overview of pension systems in Slovakia, Sweden and the Netherlands. These countries have been selected because the Slovak and Czech pension systems are very comparable and Swedish and Dutch pension systems are generally considered some of the best in the world, whereas each of them stands on different bases. This thesis also...
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Comparison of the pension system of the Czech Republic and the Slovak Republic
ENDLICHEROVÁ, Klára
The bachelor thesis focuses on the comparison of the pension system of the Czech Republic and the Slovak Republic. The first part of the thesis summarizes the basic theoretical knowledge in the field of social security and pension system. This is followed by a description of the pension systems of both countries. The second part deals with the comparison of pension systems, which is carried out mainly based on demographic and economic indicators. The results of the comparison point to a possible risk in the Czech Republic's pension system. The thesis concludes with an evaluation of these results in the form of a proposal of possible recommendations for improving the functioning of the pension system of the Czech Republic.
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Důsledky nepřesného finančního plánování poradenských společností pro klienty v ČR
Kodýtek, Petr
Kodýtek, P., Consequences of Inaccurate Financial Planning of Consulting Companies for Clients in the Czech Republic. Brno: Mendel university in Brno, 2022. The bachelor's thesis deals with the possible negative consequences in the process of personal financial planning caused by inaccurately determined pension insurance benefits. The thesis presents a theoretical description of personal financial planning and the pension system in the Czech Republic. The aim of this work is to identify and quantify the differences in the outputs of personal financial plans prepared with precisely determined pensions benefits compared to estimated pensions benefits. The research took the form of a structured interview and processing of results for 2 selected households. The results of the work are discussed, and factors are determined that may affect the importance of determining the exact benefits of pension insurance for the purposes of developing a personal financial plan.
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Taxation of retirement pensions and other insurance benefits
Mairovský, Štěpán ; Vybíral, Roman (advisor) ; Koldinská, Kristina (referee)
2 Abstract Taxation of retirement pensions and other insurance social benefits The thesis has the ambition to bring an often-neglected view of one of the media-gracious topics, and that is the Czech pension reform. For this purpose, I examine in detail the pension insurance system, which is a public monetary payment, and, to a lesser extent, the voluntary old-age savings system, which consists of supplementary pension savings and supplementary pension insurance. In the case of pension insurance, it is examined in particular how much the insurance premium is for pension insurance taxes, and how much the actual insurance premium, while the essential criterion in the given case is the degree of its equivalence expressing the ratio between this insurance premium and its consideration in the form of a (retirement) pension. This varies between 1/3 and 2/5, which means that the premium for pension insurance can be considered a tax from 3/5 to 2/3. At the individual level, as a result of the reduction limits, the equivalence rate ranges from 34% for people with the highest incomes to 100% for people with the lowest incomes. Therefore, there is in reality a strong progressive-regressive taxation of the incomes of employees, and to a lesser extent of the self-employed. From the point of view of a more suitable...
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Employer's obligations in sickness and pension insurance
Lopreisová, Iveta ; Lang, Roman (advisor) ; Štefko, Martin (referee)
Employer's obligations in health/social and pension insurance Abstract This master thesis is diving in the problematics of obligations of employer with focus at obligations in health and retirement/social insurance. As it is important and wide topic, frequently discussed lately as for obligations of employer during pandemic times, when more and more obligations and requirements are imposed on employer's shoulders. In the first and second part thesis is more focused on background of those obligations and historical development. Third part is designated to health insurance and differentiation of particular obligations of employer, start and end of those, and splitting them according to scheme of Ministry of Social security to groups of obligations: related to registering of employees to all necessary registers, cooperation with local authorities on field of social security, recording all necessary information, archiving reports for legal period, obligations in connection to application for benefits. At the end of the third part there is more space given to specified benefits - sickness, paternity, maternity, compensatory allowance in pregnancy and during maternity, quarantine and payments for taking care of children or other related persons that need care and fall under definition. The whole third part also...
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Selected Aspects of Applicants for Early Old - Age Retirement
BUDÍNOVÁ, Petra
Bachelor thesis entitled "Selected Aspects of Applicants for Early Old - Age Retirement" deals with the reasons that influence the early retirement of citizens at the District Social Security Administration in Jindřichův Hradec. The work consists of practical and theoretical part. The theoretical part is devoted in the introduction to the historical development of pension insurance, legal conditions for granting early retirement pension, including a description of its calculation. The thesis also deals with the issue of missing periods of insurance and the possibilities of participation of voluntary pension insurance. The theoretical part concludes with a characterisation of the ordinary old-age pension and pre-retirement pension. In the practical part, a quantitative research investigation was carried out. The method of questionnaire survey was used for data collection, the results are further processed and statistically evaluated. The established hypotheses are tested by chi-square test of independence.
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