Koncepce penzijního systému v České republice v porovnání s ostatními zeměmi V4

Abstract

This thesis deals with the comparison of pension systems of the Countries of Visegrad 4. The aim of the work was to characterize and to compare the pension systems in the Czech Republic, in the Slovak Republic, in Poland and Hungary. In the introduction the individual types of pension systems were described as well as their basic division, terms and the ways of their financing. The pension systems of the individual Countries of V4 were analyzed in detail subsequently. The pillars, their essential characteristics and rules, their ways of financing, the conditions for obtaining retirement the ways of calculations of these pensions were described, too. This work points out at the advantages and the disadvantages of these pension systems. Consequently, in the last chapter comparison of the pension systems was made on the basis of the selected criteria and of the mentioned information. The pension systems were compared in terms of their financing, the size of contributions diverted to funded schemes, the retirement age and the basic conditions for obtaining this retirement. The size of old-age benefits under the same entry conditions in the individual countries were also calculated for a better comparison. The individual pension systems were also compared using statistics such as the level of minimum pensions, the average retirement pension, the overall costs of pensions paid and the others. The relationship of the average retirement pension and the average wage was expressed including the pension expediture to GDP ratio in the individual countries. The possible future changes of pension systems, which are necessary for the less favourable demographic developments, were included at the end.