Analýza důchodového pojištění v České republice

Abstract

Pension insurance in the Czech Republic represents a financial security scheme granted to the citizens of the CR. It is labelled as a so-called “state system” as it is funded from national financial means that are mainly gained from social security insurance contributions or pension insurance contributions. Pension insurance is governed by national regulations, i.e. Act 155/1995 Coll., on pension insurance. This act has superseded till then valid legal regulations on the pension security scheme included in Act 100/1988 Coll., on social security scheme, as amended. Since 1 May 2004 also the Czech Republic has become part of the EU and thus it is necessary to keep in mind that the national regulations are subordinate to the EU regulations – Council Directives (EHS) 1408/71 and 574/72. The Diploma Thesis briefly analyses the overall pension security scheme, exposes the method of its calculation and states an overview of its development in selected years in the region of Opava.