Důchodový systém ČR v komparaci s vybranými zeměmi EU

Abstract

The first chapter is focused on the Czech pension system. There are introduced three fundamental pillars in great detail on which is the pension system in the Czech Republic based. There are also given individual elements needed for old age pension, such as retirement age, reqiured time of insurance and others. The second chapter describes the different systems in selected European Union countries in detail. The system of the Slovak Republic was reformed in 2005 and it is built on three pillars as well as the systems in Sweden and Luxemburg. The three-pillar systems differ in their content and then the pension calculation in each country. The practical part of this thesis focuses on the calculation of retirement benefits in the Czech Republic and Slovak Republic. The comparison is done by using the chart where I compare all four countries according to the number of pillars, the retirement age, the average wage and the average retirement income. The comparison in the second chart is made by the pure substitute ratio, thus the comparison of the pension to the net wage of men. This thesis brings a comprehensive and structured perspective on the issue of pension in particular countries