Journal articles on the topic 'Social insurance pension'
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1
Aleskerova, Yuliia, Olena Sакоvska, and Yuliia Didenko. "ANALYSIS OF THE ESSENCE OF PENSION INSURANCE AND ITS PLACE IN THE SYSTEM OF SOCIAL PROTECTION OF THE POPULATION." Baltic Journal of Economic Studies 6, no. 2 (May 15, 2020): 9–16. http://dx.doi.org/10.30525/2256-0742/2020-6-2-9-16.
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The purpose of this article is to deepen the analysis of theoretical and practical foundations of pension insurance for rural population, to substantiate its further reform and development. Theoretical aspects of pension insurance have been analyzed according to different scientific opinions of both the Ukrainian and foreign scientists, according to which pension insurance is considered a difficult category, and the diversity of its interpretation means that it has not been fully disclosed yet and remains the subject of research. Method. In most countries of the world, the same problems of the pension system as in our country have arisen. But thanks to pension reform, they have achieved successful results. Each country chose its own way of building a pension system based on its own demographic and socio-economic characteristics. However, despite this, the main task of any pension system is to protect against poverty and to provide a pension that can guarantee a decent standard of living for a pensioner. It is proved that to carry out effective pension protection policy in the country it is necessary to continue to study the essence of the concept of "pension insurance", as well as it is important and urgent to find ways to improve the reliability and effectiveness of mechanisms for ensuring the implementation of social guarantees in the pension insurance system. It is noted that insurance came about when humanity realized the danger that the environment hides. With regard to pension insurance, its formation took place in the context of the development of the entire insurance system. Results. The Ukrainian scholars in the field of pensions, exploring the nature and concept of pension insurance at the current stage of development, have determined that pension insurance is based on two important principles: the principle of solidarity and the principle of personal responsibility, also scientists focus on the principles put forward by the works on social protection of the population by the International Labour Organization, which are defined in the adopted Conventions of this organization. Value/originality. Analyzing the theoretical nature of pension insurance, one can determine that the essence of the social nature of pension insurance lies in the social protection of persons who have reached retirement age due to disability or loss of a breadwinner, pension insurance provides social security with minimal social security, approved by the International Labour Organization for the payment of pensions. Retirement insurance is also considered to be a complex category, and its diversity of treatment means that it is has not fully disclosed yet and remains a subject of study.
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BEZPALENKO, Olha. "Economic and social indicators of solidarity pension insurance in Ukraine." Economics. Finances. Law, no. 4 (April 29, 2021): 16–22. http://dx.doi.org/10.37634/efp.2021.4.3.
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Problems of pension provision, in particular, solidarity pension insurance, are under constant concern of scientists, the majority of the working population, pensioners, government officials and other stakeholders. The main issues of discussion are: social justice and insecurity, material security, financial imbalance and insolvency of the pension budget and others. The solution of these issues and the adoption of the appropriate decisions for further reform of the pension system should be based on a detailed assessment of various socio-economic factors. The aim of this work is to substantiate the problem of financial balance of the Pension Fund budget, generalize the impact of economic and social indicators on the level of solidarity pensions in Ukraine, and identify key aspects for solving urgent issues of reforming the national pension system. Ukrainian scientists have studied the following: the analysis of revenues and expenditures of the Pension Fund budget, the impact of certain factors on the development of pension insurance, foreign experience of pension provision and the possibility of its application in the pension system of Ukraine. The system of state pension insurance needs a deeper assessment, outlining the main directions of its further development and solving urgent issues in this area. The paper uses a systematic method to determine the role and place of pensions in social protection of the population; methods of synthesis, analysis, comparison to consider the demographic situation of the population, the number of retirees, the size of pensions, individual indicators of income; factor analysis in order to determine the influence of factors on the development of the solidarity pension system; graphical method for displaying the structure of budget revenues of the Pension Fund of Ukraine and its dynamics; hypothetical-deductive method for formulating conclusions and further prospects for the development of the national pension system. There were proposed the following main directions for solving the problems of solidarity pension insurance: joining the accumulative component to the existing solidarity pension system and their full functioning; reducing budget deficit of the Pension Fund due to the transfer of non-insurance functions of the solidarity system to the State budget; revision of the formula for calculating pensions and establishing closer relationship between insurance contributions and insurance payments; improving employment policy and investment policy in the pension assets management.
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Shaikhatdinov, V., and I. Mamatkazin. "On the Legal Nature of the Oldage Insurance Pension in the Russian Federation." Voprosy trudovogo prava (Labor law issues), no. 12 (December 1, 2020): 58–63. http://dx.doi.org/10.33920/pol-2-2012-07.
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The article analyzes the concepts of insurance pensions, the signs of insurance pensions currently developed in the educational and scientific literature on the law of social security. Based on the analysis of essential features, the nature of the insurance pension as a type of social security is revealed. The view is justified that, despite the use of insurance methods in pension provision, the insurance pension should still remain a payment related to the past work of the individual.
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Шрам, Валерий, and Valeriy Shram. "PENSION INSURANCE REFORM IN CROATIA AT THE PRESENT STAGE." Journal of Foreign Legislation and Comparative Law 1, no. 4 (October 29, 2015): 0. http://dx.doi.org/10.12737/14270.
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The article analyzes the pension insurance reform in Croatia, which marked the beginning of a three-level pension system formation. The first level includes old-age pensions, disability pension and survivors pension as part of the compulsory pension insurance system. The second level includes pensions on the basis of the compulsory pension insurance with a saving element. The third level is based on the voluntary pension insurance system. The author reveals the conditions for granting non-contributory pensions, non-contributory pensions with a saving element as well as conditions for granting funded pensions. The article analyses the new formula for calculation of non-contributory (funded) pensions, which was initially introduced as part of the Pension Insurance Law in 1998. The article displays fundamental changes in the pension insurance system, which led to the formation of compulsory pension funds and non-governmental pension funds. Special attention is paid to the formation in compulsory pension funds of capitalized savings of the insured parties as part of the compulsory pension insurance and to the procedures for payment of funded pensions with a saving element. The article reveals the reasons for adopting in 2013 and 2014 of pension laws, the implementation of which will determine the improvement of the pension insurance system in Croatia. The article reviews the conditions for the formation of compulsory and voluntary pension funds. Special attention is paid to the participation of the insured parties aged up to 40 years in compulsory pension funds, which are divided into three categories depending on the extent of risk management during investing of the insured parties’ savings. Besides general scientific methods (analysis and synthesis), the author also applied in the article private law research techniques, in particular, formal logical, theoretical, comprehensive legal, historical and comparative law methods. Scientific novelty of the work is in its integrative and comprehensive approach to the analysis of the Croatian pension system development, which is formed on the basis of a three-level system of pension insurance. The analysis of the pension insurance norms and law enforcement practice in the modern period is of great scientific and practical importance. The research findings should contribute to the development of proposals on the creation in the Russian Federation of a pension system, which is adequate to the country’s modern social-economic development and which complies with the international and legal standards of social security and foreign states’ experience.
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Mamatkazin, I. R. "Structural-Functional Analysis of a Pension as an Object of Pension Legal Relations." Siberian Law Review 18, no. 2 (October 20, 2021): 138–50. http://dx.doi.org/10.19073/2658-7602-2021-18-2-138-150.
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The pension system of the Russian Federation has undergone three fundamental reforms. In 1992, the first law on pensions began to operate in Russia, which significantly differed from the Union legislation. In 2002, insurance principles were introduced into the pension system, which led to a change in the entire system of pension coverage for persons working under an employment contract, including new types of pension coverage. In 2015, there was a significant reform of the existing insurance pension system, which in its significance is no less significant than all the previous changes in the pension legislation. Each pension reform changed the procedure for calculating pensions, legislatively establishing a new pension formula for determining the amount of a pension. Along with this, the structural elements of pensions also changed. At the same time, it is possible to identify similar features in the structural elements of pensions assigned in different periods, but at the functional level. The totality of similar functions of pension elements allows us to talk about certain patterns in the development of the pension provision of the Russian Federation. So, despite the change in the nature of pensions from state to insurance, the essence of pensions, in general, remained the same. Moreover, the essence and functions of the elements of state and insurance pensions are largely the same. The pension is a social security payment with a complex structure. The presence of a structure, the presence of elements and connections between them, indicates a complex function performed by a pension. This function cannot be reduced to a compensatory function, a function of assistance or a function of substitution of earnings. There is an element in the pension structure that reflects past employment. In pensions of different nature, this happens in different ways: wages are taken into account (in state pensions) or insurance contributions (in compulsory pension insurance pensions). In addition, the pension should include an element that increases the amount of the pension in the presence of special circumstances of a subjective nature: disabled dependents, the need for constant outside care. In pensions for state pension provision, such an element is supplements to pensions; in compulsory pension insurance, this function is performed by a fixed payment. Social pensions and funded pension are one-component payments, which raises questions not only about the nature of these pensions, but also about their essence.
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Valkov, Vladimir. "IMPACT OF THE ECONOMIC FACTOR ON THE SOCIAL SECURITY SYSTEM." KNOWLEDGE - International Journal 47, no. 1 (August 16, 2021): 213–18. http://dx.doi.org/10.35120/kij4701213v.
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The economic factor and its strong influence is determined mainly by the funds received from social security contributions in the social security system, by the number of persons employed, by the pension costs and the amount of the maximum social security income, as well as by the average monthly salary. Funds allocated to pensions are a major economic factor that has a major impact on the social security system. The more money is spent on pensions, the greater the negative financial effect on the social security system. The unfavorable demographic trends and the aging of the population in Bulgaria have led to higher pension expenditures. The purpose of the report is to show the great importance of the economic factor as an essential element of the social security system. The funds allocated for pensions in the social security system are essential. As the population ages, pension costs increase, so does the burden on the social security system. The current social security system is based on three pillars - mandatory pension insurance, mandatory supplementary and supplementary voluntary pension insurance. Compulsory pension insurance is in fact a continuation of the previously operating pension system, based on the pay-as-you-go system, with modifications to somehow link people's contributions to the pensions received. The insured pay social security contributions, which are distributed and paid in the form of a pension to the disabled. Compulsory supplementary pension insurance is the second pillar of the system and is based on the so-called funds or capital principle. The contributions of the insured persons are transferred to pension funds, which invest the resources in investment instruments. As it has already become clear, the three-pillar model in Bulgaria is a mix of the cost-covering and capital models. The problems in these models quite naturally have an impact on the chosen three-pillar model in Bulgaria. The main idea behind the cost-covering model is that working young people contribute to the pension system and these contributions are used to pay the pensions of the currently disabled. The model can be considered as a kind of social transfer of resources between generations. Young people work and pay a "social tax", and the disabled receive an income (pension) that provides them with consumption. The results show that more and more funds are needed for the social security system, which are obtained through grants from the national budget.
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PRYIMAK, Iryna, and Bohdana VYSHYVANA. "NON-STATE PENSION PROVISION IN THE SYSTEM OF SOCIAL PROTECTION OF THE UKRAINIAN POPULATION." WORLD OF FINANCE, no. 3(60) (2019): 121–38. http://dx.doi.org/10.35774/sf2019.03.121.
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Introduction. The Ukrainian system of social protection, which is mainly financed by the budget funds and funds of state social insurance funds, is currently unable to provide a decent level of pensions. Involving non-state financial institutions in solving this problem allows to increase the efficiency and flexibility of the system of social protection of the population in old age. Purpose. The purpose of the article is to analyze the situation, outline the problems of development and develop practical recommendations for improving the non-state pension provision as an instrument of social protection for people of retirement age. Results. The essence and structure of the system of the population social protection is uncovered, which unites state and non-state constituents. The dynamics of budget expenditures on social protection and expenditures of the Pension Fund of Ukraine are analyzed. The increasing deficit of the Pension Fund has been revealed, which indicates a profound financial crisis in the pension system. There has been made an evaluation of the development of nonstate pension provision as a mechanism for the formation of additional financial resources for the payment of pensions. It has been established that non-state pension funds (NPFs) are the main financial institutions that provide accumulation of pension assets. The analysis of NPF activity in Ukraine shows a reduction in their number, exceeding the number of NPF participants over the number of contracts concluded, a small amount of contributions from individuals, an increase in retirement benefits, a slight increase in the value of retirement assets, as well as imbalances in the volume of assets by types of NPFs. There has been highlighted the role of life insurance companies in non-state pension provision, which consists in entering into life insurance pension insurance contracts with an NPF participant, calculation and payment of an additional pension. The directions of activity of banking institutions in the system of non-state pension provision regarding the establishment of an NPF, the role of the custodian bank of NPF, maintenance of insurance companies engaged in pension insurance, and the attraction of pension funds through the opening of pension deposit accounts are disclosed. Conclusions. The proposals on the necessity of developing well-balanced rational and effective of socio-economic, normative-legal, organizational management decisions for the preparation and implementation of an effective strategy for the development of non-state pension provision, are substantiated.
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Kotsur, Andrii, and Viktor Ostroverkhov. "FEATURES OF DEVELOPMENT OF PUBLIC PENSION INSURANCE." Regional’ni aspekti rozvitku produktivnih sil Ukraїni, no. 23 (2018): 126–32. http://dx.doi.org/10.35774/rarrpsu2018.23.126.
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The article clarifies the peculiarities of the development of the pension system over the last decades and highlights the key stages of its reform. The main stages of the formation of a modern system of pensions are related to the adoption of legislative acts that deal with its improvement. The modern pension system of Ukraine is characterized by a number of negative phenomena: low level of pensions; a significant deficit of the Pension Fund of Ukraine, which is covered from the state budget, the availability of "special" pensions, negative trends in demographic development. Over the past five years, pensions remained virtually unchanged. If the amount of wages has doubled, then the amount of pensions increased by 30%. It should also be borne in mind that the military aggression against Ukraine has caused a high level of inflation and devaluation of the national currency during this period. Thus, the level of material support for Ukrainian pensioners is extremely unsatisfactory. Reforms of the pension system, which were carried out during the last decade, were also aimed at overcoming the budget deficit of the Pension Fund of Ukraine. To this end, the rates of a single social contribution were reduced in order to «withdraw» wages from the «shadow»; increased retirement age for women; Some «corruption" pension provisions for certain categories of population were canceled. However, the budget deficit of the Pension Fund has not only decreased, but also increased. Negative trends in demographic development add a particular danger to the functioning of the pension system. In recent years, the number of people of retirement age has not changed, but the number of young people and the number of children has decreased by 10 million people. In order to stabilize the pension system it is expedient to: refuse to put into effect the accumulative level of the pension system, which may lead to the final collapse of the joint system and is aimed at preserving income for top managers of state enterprises and high-level officials; increase the rate of the single social contribution for self-employed persons; to expand the scope of collecting fees to the Pension Fund of Ukraine; to carry out gradual updating of the size of the pension provision in accordance with the requirements of the International Labor Organization.
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Bartkus, Algirdas. "Efficient Indexation of Social Insurance Pensions." Lietuvos statistikos darbai 49, no. 1 (December 20, 2010): 34–39. http://dx.doi.org/10.15388/ljs.2010.13945.
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This paper tries to formulate conclusions about the indexation of old-age pensions. Pensions can be adjusted and indexed taking into consideration a wage increase. The point of indexation with regard to wages lies in the increment of pensions on to a new, higher nominal level of consumption opportunities (the pension increases), but leaving it at the same relative or potential level of consumption opportunities (the pensions-to-earnings ratio remains constant). Pensions can also be adjusted and indexed according to an increase in the price level. The adjustment of pensions with respect to the price level maintains the real level of consumption (a person is always able to buy the same set of goods). The aim of this study is to identify the conditions of efficient indexation; to summarize the methods of indexation; to draw conclusions as to which of these methods maximizes the wealth of taxpayers.
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Miti, Jairous Joseph, Mikko Perkio, Anna Metteri, and Salla Atkins. "Factors associated with willingness to pay for health insurance and pension scheme among informal economy workers in low- and middle-income countries: a systematic review." International Journal of Social Economics 48, no. 1 (December 1, 2020): 17–37. http://dx.doi.org/10.1108/ijse-03-2020-0165.
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PurposeThe purpose of this paper is to establish the main factors influencing willingness to pay for health insurance and pension schemes among informal workers in low- and middle-income countries (LMICs). Historically, informal economy workers have been excluded from social protection coverage. There is a growing need, interest and policy discourse in LMICs to extend social security to informal economy workers. However, little is known about informal workers' willingness to pay (WTP) for social security services in different LMIC settings.Design/methodology/approachThe authors conducted a systematic review and searched five databases from 1987 to 2017. Included papers focused on “social security”, “social insurance”, “pension”, “informal economy”, “informal sector” and “informal workers” in LMICs. Authors conducted independent data appraisal and data extraction. A total of 1790 papers were identified. After exclusion, 34 papers were included in the analysis. Given the heterogeneous results, the authors performed a narrative synthesis to consolidate the findings of the different studies.FindingsIn total, 34 studies from 17 countries were included in the review, out of which 23 studies focused on health insurance, 7 studies on pension schemes and 4 studies on social security in general. The study showed that income and trust were associated with WTP for both health insurance and pension schemes. In addition, family size, age, education and residential area were common factors for both forms of social security. For health insurance, experience of sickness, attitude and presence of medical doctors as well as distance from the healthcare facility all played a role in determining WTP. For pension schemes, low and flexible contribution rates, benefit package, government subsidies and quality of administration of the schemes influenced enrolment and contributions.Research limitations/implicationsMore evidence is needed for WTP for pensions among informal workers.Practical implicationsThe findings show that socio-economic differences, scheme-type (health or pension) and level of trust influence WTP for health insurance or pension among informal sector workers. The review results suggest that the factors influencing WTP for health insurance and pensions interplay in a complex web of relations. More evidence is needed on WTP for pensions among informal workers.Social implicationsFurther studies are particularly needed on the interrelationship of the influences to WTP, including gender issues, access barriers and socioeconomic factors, among program design issues for social security.Originality/valueThis paper is based on a systematic review methodology and contributes to the discourse on extending social security to informal economy workers based on evidence from various countries.
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Owczarczyk, Anna. "IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND." Zeszyty Naukowe SGGW, Polityki Europejskie, Finanse i Marketing, no. 22(71) (December 16, 2019): 145–55. http://dx.doi.org/10.22630/pefim.2019.22.71.32.
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The social security system in each country, if it exists, plays a crucial role in supporting citizens and specific expenditures of the public finance system. Its importance in public spending depends on many factors; in particular, on its source and on its form of financing benefits or pensions. The social security system in Poland is composed of a social insurance and welfare system, a health insurance system, unemployment and family benefits, from which are enumerated an old-age pension, invalidity pension, sickness and maternity insurance, insurance against accidents at work and occupational diseases, and health insurance. The Polish social security system often changes due to implementation of improvements or limits on public spending. The most famous reform took place in 1999 and introduced the largest number of changes in the sphere of pension security. Because the scale of public funds that are passed on to the social security system is very large, pension reforms should are crucial for improving the state of public finances. The aim of the paper is to present changes that took place in the Polish pension system between 1999 and 2017 and how those changes influenced the amount of public expenditures. The study reviews the research hypothesis: frequent changes in the pension system have a negative impact on the state of Polish public finance. The study covers the years 1999-2017, as well as the previous four years before the implementation of the pension reform. Basic research materials used to conduct the research analysis were reports on implementation of the state budget, data prepared by the Social Insurance Institution and the Agricultural Social Insurance Fund as well as statistical data obtained from the Central Statistical Office.
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EDEBALK, PER GUNNAR. "Emergence of a Welfare State – Social Insurance in Sweden in the 1910s." Journal of Social Policy 29, no. 4 (October 2000): 537–51. http://dx.doi.org/10.1017/s0047279400006085.
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Two important dimensions of the Swedish social insurance system are those of universality (encompassing the entire population) and of compensation for loss of income. The decisions basic to the Swedish social insurance system and thus to the Swedish Welfare State were made during the 1910s. A universal pension insurance system was decided upon in 1913. This was the world's first universal public insurance system. Pensions were provided both in cases of disability and of a person reaching the age of 67. Important factors explaining this decision were that Sweden had the oldest population in the Western world and thus high expenditures for poor relief, and that as the reporting and taxation of individual incomes had just been introduced it became possible to finance a universal pension system by means of compulsory contributions by the individual (a special earmarked tax).The establishment of a pension insurance system provided the basis for a system of insurance for work-related injuries, in 1916. It included the entire workforce and was the most modern of its kind. The presence of a pension insurance system and insurance for work-related injuries pointed to the need for a sickness insurance system. This was designed to deal with simple cases of injury as well as with more serious cases of illness or injury that could lead to disability. A proposal was presented in 1919. A serious deflationary crisis after the First World War and high levels of unemployment during the period between the two world wars made it impossible to introduce a sickness insurance system.
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Никифорова, Olga Nikiforova, Мухаметзянов, and Kamil Mukhametzyanov. "INSURANCE CONTRIBUTIONS: CALCULATION AND PAYMENT PROCEDURE." Vestnik of Kazan State Agrarian University 9, no. 1 (September 7, 2014): 28–32. http://dx.doi.org/10.12737/3803.
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This article describes the calculation and payment of insurance premiums to the Pension Fund, Compulsory Medical Insurance fund and Social Security in 2014.
In 2014, amendments, relating to the calculation and payment of insurance premiums to extrabudgetary funds took effect: the basis for assessment were indexed, benefits to certain categories of taxpayers were extended. At the same time, though the size of a fixed fee was reduced for entrepreneurs, which is especially beneficial for small businesses, but they were obliged to pay an additional 1% of the income, exceeding 300 000 rubles per year. The general rate of insurance contributions in 2014 is 30%: to the Pension Fund is 22%, to the Compulsory Medical Insurance fund is5.1% and 2.9% to the Social Insurabce fund. We believe that we should not abandon the savings part of the pension , as it forms the future retirement of the employee. When forming savings pension, different approaches to its accrual is liquidated. Pension officials and other employees will depend on the length and size of the salary. Citizens must choose where to invest your savings for future pensions themselves. Amendents in the legislation on compulsory insurance premiums for individual entrepreneurs gives certain benefits to small entrepreneurs in comparison with previous years, as they reduced the size of the fixed payment, but the same time were obliged to pay an additional 1% of the income, exceeding 300 000 rubles per year. This may affect on their business, striving to hide their income and make tax offenses and go to the “shadow”." Considering the average wage in Russia, per capita income of the country, we consider it necessary to increase the size of the standard income up to 500 000 rubles per year or reduce the rate of contribution to the excess amount to 0.5-0.7%.
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Burdenyuk, Svitlana. "LEGAL PREREQUISITES FOR INTRODUCTION OF MANDATORY ACCUMULATIVE PENSION INSURANCE." Economic Analysis, no. 30(3) (2020): 63–71. http://dx.doi.org/10.35774/econa2020.03.063.
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Introduction. The priority of overcoming social tensions in society is a decent pension, which is one of the types of social guarantees of the state to its citizens, which should be protected by the legislation of Ukraine. Legislation and regulations are important means of regulating relations between the state and citizens in the field of pension insurance. Accumulative pension provision has been under discussion for more than a year, and it is the lack of a reliable legal framework that suspends its implementation. The article analyses the legal aspects of the introduction of funded pension insurance, studies the legislation, considers changes and their impact on pensions, in particular on the funded component. Thus, the legislative regulation of the accumulative pension provision is an important component both for improving the trust of citizens and the standard of living of the elderly, and for filling the income part of the Pension Fund of Ukraine. The question of whether the state will be able to pay accumulative pension contributions is relevant for society, which first of all needs legal guarantees of receiving their pension savings, so this question needs constant further research. Creating legislative preconditions for the functioning of funded pension provision is an urgent requirement of the time and a necessary condition for the existence of an effective, socially just system of relations in the field of social security. Purpose. To characterize and systematize the accumulative pension provision by studying the legal aspects of its introduction. Improving the legislation of Ukraine on the functioning of the accumulative pension insurance system will make it unified and improve the pension provision of future generations of pensioners. Method (methodology). The research methods are the historical method, because the pension legislation changed at different times and the evolution of the country's development was postponed. The article also uses methods of comparison and analysis to draw appropriate conclusions about the legal and legal framework of pensions and its progress in accordance with the requirements of the time. Results. The article considers the legislative and normative – legal acts that regulate pension legal relations in Ukraine. The legal aspects of launching private pension insurance are analyzed and the draft law «On accumulative pension provision» is characterized, the introduction of which will allow introducing the stock market in Ukraine, which will allow it to be independent of external investors.
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Safonov, A. L., M. A. Anyushina, and O. A. Dubrovskaya. "FORMATION OF PENSION RIGHTS OF CITIZENS OF THE RUSSIAN FEDERATION IN THE SYSTEM OF COMPULSORY PENSION INSURANCE." Social and labor researches 42, no. 1 (2021): 54–63. http://dx.doi.org/10.34022/2658-3712-2021-42-1-54-63.
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The present paper defines that the changes made to the pension legislation in the process of the ongoing pension reform have seriously modernized the mechanism for the formation of pension rights of persons insured in the compulsory pension insurance system, and have tightened the conditions for assigning old-age pensions. The analysis made it possible to identify the features of the formation of pension rights in terms of insurance and funded pensions for various categories of insured persons. Assessment of the pension rights for 2017 of 27,015 thousand employees of medium and large organizations and individual entrepreneurs insured in the compulsory pension insurance system (CPS), made it possible to conclude that under the current rules for the formation of pension rights to persons insured in the compulsory pension insurance system, in the conditions of the economic crisis prevailing in the Russian Federation, after the end of the transition period in 2024, a significant category of employees will need more than 15 years of insurance experience to be eligible to assign an old-age insurance pension. Starting from 2024, the number of people who have not received the right to an old-age insurance pension and who can expect to receive a social old-age pension only after five years will significantly increase among those who have reached retirement age. Among those retiring, the number of persons who have formed the minimum retirement points will increase; accordingly, in the future, the number of pensioners receiving the minimum pension, the size of which is lower than the pensioner's subsistence minimum, will increase. The authors concluded that to improve the situation with the formation of pension rights, first of all, it is necessary to stabilize the economic situation in the country, to ensure the development of the economy, to increase the income of the insured in the compulsory pension insurance system. In addition, it is necessary to activate the state policy in the field of legalization of labor relations, make changes to the mechanism for the formation of pension rights, linking this mechanism with the real contribution of the employee throughout his labor activity, thereby increasing his interest in the formation of pensions, and for categories of employees with traditional low incomes and those employed in socially significant spheres of activity (for example, education, health care, science) to make the transition to the state pension system.
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Mamatkazin, I. R. "Problems of pension provision for working pensioners." Voprosy trudovogo prava (Labor law issues), no. 01 (January 22, 2022): 62–69. http://dx.doi.org/10.33920/pol-2-2201-08.
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Working pensioners represent a special category of pension recipients. The legislation does not restrict their labor rights, equating them with other categories of employees, but in pension provision, there are significant restrictions on their rights in relation to these persons. These restrictions are primarily related to the payment of pensions “not in full”, when it comes to the non-application to working pensioners of provisions on the indexation of insurance pensions or the absence of their right to a social supplement to the pension. Very significant are the restrictions in the formation of their pension rights in the exercise of labor activity after the appointment of an insurance pension. These restrictions, each of which individually is not so significant, collectively represent a very serious factor that negatively affects the motivation of pensioners to continue working.
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Cheberyako, O., and V. Bykova. "Models of the pension system: international experience and local practice." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 212 (2020): 43–51. http://dx.doi.org/10.17721/1728-2667.2020/212-5/6.
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The article substantiates the nature of the national models of the pension system and its structure in accordance with the concept of the Organization for Economic Co-operation and Development (OECD). The basis of the national models of pension system are two well-known models of social security: Bismarck and Beveridge Social Insurance Systems. Thus, authors prepared the comparison of this models. The features of pension system in the countries of Europe (Germany, Great Britain, Sweden, Poland), the United States and Chile are analysed. The analysis of the national models of the pension system in Asian countries identifies three institutional patterns: the statist pension system (Taiwan and China), the dualist pension system (Japan and Korea) and individualist pension system (Hong Kong and Singapore). Based on trends of development of pension provision in foreign countries, authors determine the main tasks and ways to improve the domestic system, namely, introduction mandatory funded pension system and reforming the voluntary private pensions insurance.
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Єлагін Віктор Павлович and Мартиненко Наталія Василівна. "АДМІНІСТРУВАННЯ ПЕНСІЙНИХ ВНЕСКІВ В КРАЇНАХ – ЧЛЕНАХ ЄВРОПЕЙСЬКОГО СОЮЗУ: ДОСВІД ДЛЯ УКРАЇНИ." International Academy Journal Web of Scholar, no. 2(44) (February 28, 2020): 3–12. http://dx.doi.org/10.31435/rsglobal_wos/28022020/6910.
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The article analyzes the state management of pension systems for the organization of the exercise of powers to administer pension contributions in the countries − members of the European Union. The models of organization of administration of pension contributions are investigated. As suggestions for priority areas of modernizing the pension system of Ukraine on the example of the experience of countries − members of the European Union, the following are highlighted: attracting employees to participate in financing the pension system; the introduction of mandatory funded pensions with the payment of additional contributions by employees in excess of the unified social contribution to compulsory state pension insurance and the transition to a conditional savings system; differentiation of the unified social contribution rate for compulsory state pension insurance taking into account the state of economic development of the regions (high, medium, below average).
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HILLS, JOHN. "Heading for Retirement? National Insurance, State Pensions, and the Future of the Contributory Principle in the UK." Journal of Social Policy 33, no. 3 (July 2004): 347–71. http://dx.doi.org/10.1017/s0047279404007743.
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This article discusses the implications of the decline of National Insurance in Britain, witnessed by its declining share of social security spending and steady dilution of the ‘contributory principle’ on which it was originally based. This decline is not accidental: under governments of the Left, arguments for inclusion have predominated, non-contributory benefits expanded and contribution conditions softened; under those of the Right, limited resources have been focused on the poorest through means-testing. From this starting point, the strong arguments in principle for social insurance look much weaker. However, there are also reasons why the system has not been swept away, notably the way in which most of it concerns already accrued state pension rights.The effect of current plans for state pensions is to restore something closer to a flat rate state pension, but with significant complexity. The article suggests a way in which a more transparent system could guarantee a total state pension at a fixed percentage of average earnings. Other National Insurance benefits could either be separated from pensions and absorbed within other working age social security, or the scope of National Insurance could be maintained, but based on a test of participation, not past contributions.
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Zhukova, T. V. "International experience in financing self-employed pensions." Finance: Theory and Practice 26, no. 1 (February 26, 2022): 169–85. http://dx.doi.org/10.26794/2587-5671-2022-26-1-169-185.
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The rapid development of modern self-employment, the massive transition from employment to self-employment and vice versa is a challenge for traditional pension systems. The Organisation for Economic Co-operation and Development (OECD) responded by adopting compulsory state pension schemes for the self-employed shared with employees. Russia following global trends with a small-time lag, unlike others, provides an unconditional guarantee of social pensions. It is all the more important to study the advanced international experience in attracting the self-employed to pension insurance. This is the aim of the study. Research tasks are as follows: to identify different approaches to organizing pension insurance for the self-employed across OECD countries, to examine the mechanisms and factors arising, and to evaluate their performance. The research method is cluster analysis of the generated self-employed pensions parametric indicators database according to OECD data (2019–2021) (18 indicators as part of clustering, architecture, finance, performance factors) for 28 countries. The study identifies 3 clusters (approaches) to the organization of pension provision for the self-employed: 1 — employee-like mandatory contributions to state pension schemes; 2 — mandatory contributions with advantages; 3 — voluntary pension contributions with advantages. In general, none of the approaches can be called “the best”. The effectiveness of pension decreases with any form of low-income self-employed inclusion in income-based pension schemes, as well as dependent self-employment. The author concludes that for Russia alternative options for self-employed pensions are quasi-mandatory pension insurance, self-employed employee-like participation in voluntary funded pension schemes only, state co-financing, practical training in financial literacy without going into the depth of financial knowledge. Discussion for further research is a detailed study of the application of the results into self-employed pension insurance practice in Russia.
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Iyer, Subramaniam. "Stochastic Actuarial Modelling of a Defined-Benefit Social Security Pension Scheme: An Analytical Approach." Annals of Actuarial Science 3, no. 1-2 (September 2008): 127–85. http://dx.doi.org/10.1017/s174849950000049x.
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ABSTRACTAmong the systems in place in different countries for the protection of the population against the long-term contingencies of old-age (or retirement), disability and death (or survivorship), defined-benefit social security pension schemes, i.e. social insurance pension schemes, by far predominate, despite the recent trend towards defined-contribution arrangements in social security reforms. Actuarial valuations of these schemes, unlike other branches of insurance, continue to be carried out almost exclusively on traditional, deterministic lines. Stochastic applications in this area, which have been restricted mainly to occasional special studies, have relied on the simulation technique. This paper develops an analytical model for the stochastic actuarial valuation of a social insurance pension scheme. Formulae are developed for the expected values, variances and covariances of and among the benefit expenditure and salary bill projections and their discounted values, allowing for stochastic variation in three key input factors, i.e., mortality, new entrant intake, and interest (net of salary escalation). Each deterministic output of the valuation is thus supplemented with a confidence interval, that is, a range with an attached probability. The treatment covers the premiums under the different possible financial systems for these schemes, which differ from the funding methods of private pensions, as well as the testing of the level of the Fund ratio when the future contributions schedule is pre-determined. Although it is based on a relatively simplified approach and refers only to retirement pensions, with full adjustment in line with salary escalation, the paper brings out the stochastic features of pension scheme projections and illustrates a comprehensive stochastic valuation. It is hoped that the paper will stimulate interest in further research, both of a theoretical and a practical nature, and lead to progressively increasing recourse to stochastic methods in social insurance pension scheme valuations.
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Boiko, O. "NON-STATE PENSION INSURANCE AS A SUPPLEMENT TO SOLIDAR PENSION SUPPLY." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2019): 102–9. http://dx.doi.org/10.21272/1817-9215.2019.3-13.
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The main prerequisites for the emergence of problems of the pension system functioning in Ukraine, namely the solidarity system, are considered in the article. The budget, expenditures and deficit of the Pension Fund of Ukraine in the period 2010-2018 are analyzed. The amount of pensions was calculated taking into account the change in the dollar exchange rate and the inflation rate for the analyzed period and it was proved that the increase in the size of the pension does not lead to its actual growth. Emphasis is placed on the principle of calculation of pensions and attention is paid to the concept of a single social contribution, which has the minimum and maximum possible sum of payment. Based on the data, the author compared the size of the minimum (state) pensions in different countries of the world and in Ukraine and showed that the size of the pension is the lowest among the compared countries. An important aspect of the study was the comparison of average life expectancy. This suggests that the increase in life expectancy is causing the states of the world to raise the retirement age in order to delay the payment of state pensions. Alongside this the alternative to state pensions are private pensions. During the working period, every citizen has the right to make savings in different financial institutions as they have the right to invest. Funds that have been saved and multiplied are the main source of retirement income. Voluntary pension institutions are also envisaged in Ukraine. However, despite the legislative support and the general need to have their own retirement savings, citizens do not actively take the opportunity to create additional pensions. The reasons for this are lack of awareness of the population by the state about the essence of the pension reform, the general economic situation in the country, as well as the lack of financial literacy of the population itself, the unwillingness to take responsibility for their future and the low level of income. On the basis of these data, the need for active involvement of both public administration and citizens in the cumulative system is substantiated. Keywords: retirement age, pension fund, cumulative insurance, life insurance companies.
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Захаров, Михаил, and Mikhail Zakharov. "Legal Standards of Retirement Insurance and the Russian Actuarial Pension Plans." Journal of Russian Law 3, no. 7 (June 25, 2015): 0. http://dx.doi.org/10.12737/11737.
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The author considers the basic content of international instruments and the ILO Convention on minimum standards of social security and the need to take them into account in the Russian insurance pension legislation. In Russia, a higher minimum standard insurance for old age pensions is set without sufficient grounds and additional conditions for awarding such pension have been introduced, which will lead to the deprivation of the right to pension for many citizens. The author also assesses a special technique for determining the earnings replacement rate by pension suggested for Russia which does not coincide with the rules defined by the Convention, which leads to its ungrounded overrating.
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Semenova, Galina. "The need for pension reform in Russia." E3S Web of Conferences 210 (2020): 13029. http://dx.doi.org/10.1051/e3sconf/202021013029.
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The relevance of the paper is caused by the fact that the current pension system did not satisfy either citizens, since their pensions were extremely miserable, neither employers due to the high level of contributions to the Pension Fund of the Russian Federation, nor the government, since the low level of pensions caused social and, as a consequence, political tension, nor the subjects of the Russian Federation, since the unfunded pension system obliged the regions to deduct funds from their own funds to cover pension obligations to subsidized regions. The way out of this situation is the creation of a new pension reform, which will increase the size of the pension by increasing the income of the pension system itself. The main goal of the pension reform is to increase the welfare of Russian citizens after they retire. The subject of the study is a new pension reform, the stimulus of which was to become a transition from an unfunded to a defined contribution pension system. The aim of the study is to identify the main economic reasons for creating a new pension reform. Methodology. To study the new pension reform, the main indicators are systematized: the minimum length of service for assigning an insurance pension, the amount of pension points for the period from 2015 to 2024 and subsequent years, and pension calculation formulas. Results. According to the new pension reform, the employee is encouraged to show full salary for employers to pay insurance contributions. The conditions are created to remove real wages from the “shadow”. The unfunded pension system caused social instability, caused a conflict of generations, workers and employers, destabilized the authorities. The new pension reform is designed to provide conditions for mutual assistance of generations and social partnership. The unfunded pension system led to the fact that pension payments were a heavy burden on the economy. The new pension system, at the expense of the funded part of the insurance contribution, creates an investment resource of “long money” (with a demand period of 25-30 years). Thus, the pension system not only serves elderly citizens, but also really works to develop the domestic economy.
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Levanda, O. M. "Social Insurance in the Countries of the World and Prospects for Ukraine." Business Inform 10, no. 525 (2021): 194–200. http://dx.doi.org/10.32983/2222-4459-2021-10-194-200.
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The article is aimed at denfining the perspective approaches and evaluating the feasibility of using the world experience of social, in particular pension, insurance in Ukraine. On the basis of the analytical approach, the essence and content of social insurance are considered. In particular, social insurance schemes were studied, among which are distiguished the following: social security that covers all workers and is controlled and funded by the State authorities; scheme for the employed population – includes the relationship between the employer and the employee, which are provided as part of the conditions of employment; individual insurance scheme – concluded solely on the initiative of the insurer. It is determined that common schemes against the background of the COVID-19 crisis among the countries of the world (including Ukraine) are assistance in case of illness, unemployment benefits, pensions and disability payments, health insurance provision, social insurance contributions. It is proved that social insurance performs a protective function for society against external risks. In particular, in the context of the spread of coronavirus infection, thanks to the social insurance system, the degree of impact of the COVID-19 crisis on the income of vulnerable groups at the expense of public policy programs has been reduced. The experience of countries around the world as to social insurance programs, including pension schemes is researched along with their further consideration, namely: schemes with defined contributions (DC); schemes managed by non-governmental institutions; notional defined contributions (NDC) schemes; schemes managed by the public administration sector; schemes of defined benefits (DB); hybrid schemes that combine the characteristics of DC and DB pension schemes; schemes administered by an autonomous pension fund. It is determined that pension schemes are being implemented within terms of three systems: solidarity, accumulation and hybrid. In general, the results of the research indicate that the management of the social insurance system in the countries of the world in general and in Ukraine in particular is carried out under regulatory and legal control by the State, which acts as a guarantor of protection of the population in the conditions of national peculiarities of the economy.
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Medaiskis, Teodoras. "Pensions at the Time of Recession. The Case of Lithuania." Zeitschrift für Sozialreform 57, no. 3 (September 1, 2011): 251–66. http://dx.doi.org/10.1515/zsr-2011-0303.
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In 2009, Lithuania suffered very deep recession. The fall in GDP by 15 %, high unemployment, and decreased population earnings all affected the pensions system. Before the recession struck, social insurance expenditures had increased considerably and the reserve fund had been exhausted. The recession resulted in the decreased income of the social insurance system and state. While in 2009, the government attempted to maintain the level of pensions, by 2010, it was forced to cut benefits. This shocking decision raised awareness about some theoretical problems concerning the nature of pensions. Is the social insurance payg pension the property of the retiree, or it is only a part of the working generation income shared via the social insurance system with the retired generation? How should the protection against poverty and income replacement components be combined in the pension system and how should they be financed? How should the payg and funded components be united and what are the roles of the private sector and the government? In this article, Lithuania’s attempts to cope with the recession’s consequences and to respond to these newly posed questions are presented.
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Bolotina, Ye, O. Shubna, L. Byvsheva, and H. Kolesnykova. "Problems of Pension Development in Ukraine in the Context of Social Protection." Economic Herald of the Donbas, no. 1 (63) (2021): 162–70. http://dx.doi.org/10.12958/1817-3772-2021-1(63)-162-170.
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The article analyzes the pension system in Ukraine as a component of social protection. The structure of the three-tier pension system is given. The principles of realization of the process of reforming the pension system of Ukraine are determined. Problems of domestic development of pension provision are considered in stages. The first stage (1991-2004) was the period of Ukraine's use of the old norms on pensions, which was characteristic of the command-and-control economy. The second period (2004-2009) is a period of active discussion and adoption of a number of documents on the construction of a three-tier pension system. 2010-2014 – the third period of significant changes in the mandatory pension insurance. The fourth period – 2014-2018 – the period of introduction of strict restrictions and freezing of pension indexation. The dynamics of expenditures and revenues of the Pension Fund of Ukraine for 2016-2019 is analyzed. It is determined that the main reasons for the increase in arrears of payments to the Pension Fund are: non-payment of obligations on the amount of SDRs by individual entrepreneurs; lack of funds to finance current liabilities of state-owned enterprises to reimburse the amounts of actual costs for the payment and delivery of preferential pensions and debt repayment.
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SCHMÄHL, WINFRIED. "Dismantling an Earnings-Related Social Pension Scheme: Germany's New Pension Policy." Journal of Social Policy 36, no. 2 (March 5, 2007): 319–40. http://dx.doi.org/10.1017/s0047279406000626.
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A paradigm shift in pension policy decided by the German red–green coalition government will considerably affect the level and structure of pension benefits as well as the mix of public and private old-age security arrangements. The article starts with a brief outline of the pension schemes as they had been designed before the recent decisions, and with a few remarks on the reasons for current reform debates. The major measures of the 2001 Pension Reform are then described. The focus of the article is on the effects of the reform for (personal) income distribution and institutional design. A partial shift from (mandatory) public (pay-as-you-go financed) pensions to (voluntary) private (capital-funded) pensions and from defined benefit towards defined contribution will, among other things, reduce the benefit level in the social pension insurance. A large number of contributors – even after many years of paying contributions – will only receive benefits below the social assistance level. It can be expected that this development will transform the present earnings-related statutory pension scheme – which has a strong contribution–benefit link and is aimed at income smoothing over the lifecycle – into a basic, highly redistributive pension scheme, aimed mainly at avoiding poverty. Income inequality in old age is expected to increase as a result of the new strategy in pension policy.
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Semenova, Galina N. "REFORMING INSURANCE CONTRIBUTIONS IN SOCIAL OFF-BUDGET FUNDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 93–100. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.014.
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A big problem in all European countries, as well as in Russia, is the increase every year in the number of individuals who have reached retirement age, who need to pay pensions, benefits and other payments from social funds, especially from the Pension Fund of the Russian Federation. Over the entire period of existence of insurance premiums, their tariffs have changed repeatedly, both upwards and downwards. The article considers the evolution of insurance premiums, and how the reform of these premiums has affected payers – insurers.
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Podstawka, Marian, and Łukasz Podstawka. "Concept for legal and economic changes to the pension insurance of farmers." Ekonomia i Prawo 20, no. 2 (June 30, 2021): 367–81. http://dx.doi.org/10.12775/eip.2021.022.
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Motivation: The study presents the current conditions for receiving the agricultural pension from the Agricultural Social Insurance Fund (KRUS) and the rules for calculating it. They are organised in such a way that the longer the insurance period of the insured person, the lower the so-called supplementary part of their pension than in the case of the insured person with the shorter insurance period. In addition, since 2011, persons insured in KRUS and having farms with an area of more than 50 ha of utilised agricultural area have been obliged to pay higher amounts for their pension insurance which do not have any impact on the level of benefits received. Farmers who also run business activities are treated by the insurance legislation in a similar manner. Hence, there is a need to make changes to the legal and economic regulations in KRUS, which would reflect the new conditions of management in Poland after 1989 and the solutions existing in the Social Insurance Institution (ZUS).
Aim: The objective of the study is to identify the regulations related to agricultural pension insurance which are inadequate in relation to the existing conditions of management in our country and to the solutions existing in ZUS. In addition, the objective of the paper is to propose changes to the insurance regulations of KRUS concerning the rules for calculating pensions and the definition of special branches of agricultural production. Also, the effects of these changes from the viewpoint of the insured person have been presented.
Results: The result of the study is a proposal for changes to the rules for calculating pensions for farmers insured in KRUS. The paper proposes to split the pension from KRUS into three parts: the contribution part, supplementary part and capital part. The proposals presented differentiate the pension amount depending on the insurance period and additionally paid contributions. The paper proposes to extend the special branches of agricultural production and to adopt income they generate at the level of 50% of the average salary in the national economy or at the level of the minimum wage as a criterion for access to insurance in KRUS.
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Rogozińska - Mitrut, Joanna. "ACQUISITION OF ENTITLEMENT TO PENSION BENEFITS." Globalization, the State and the Individual 29, no. 1 (June 30, 2022): 6–12. http://dx.doi.org/10.5604/01.3001.0015.9326.
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Discussion of the issue of the legal mechanism of acquiring pension and disability pension rights is necessary also for the reason that the phase of acquisition in abstracto has often been denied its importance in the process of formation and realization of the right to pensions. The interpretation of some insurance laws has given rise to the controversial view that regulations preventing the realization of rights acquired on the basis of previous regulations in the new legal order do not constitute a novelty or an exception in the system of social insurance law.
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Grossmann, Volker, and Holger Strulik. "Optimal Social Insurance and Health Inequality." German Economic Review 20, no. 4 (December 1, 2019): e913-e948. http://dx.doi.org/10.1111/geer.12198.
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Abstract This paper integrates into public economics a biologically founded, stochastic process of individual aging. The novel approach enables us to quantitatively characterize the optimal joint design of health and retirement policy behind the veil of ignorance for today and in response to future medical progress. Calibrating our model to Germany, our analysis suggests that the current social insurance policy instruments are set close to the (constrained) socially optimal levels, given proportional contribution rates for health and pension finance, the equivalence principle in the pension system, and a common statutory retirement age. Future progress in medical technology calls for a potentially drastic increase in health spending and a higher retirement age without lowering the pension contribution rate. Interestingly, from an ex ante point of view, medical progress and higher health spending are in conflict with the goal to reduce health inequality.
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Burdeniuk, Svitlana. "THE INFLUENCE OF ACCUMULATIVE PENSION PROGRAMMES ON THE EFFICIENCY OF THE FUNCTIONING OF NATIONAL PENSION SYSTEMS OF THE EASTERN EUROPEAN COUNTRIES AND UKRAINE." Green, Blue & Digital Economy Journal 2, no. 1 (March 29, 2021): 24–30. http://dx.doi.org/10.30525/2661-5169/2021-1-4.
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The aim of the scientific article is to study the peculiarities of the operation of funded pension systems in Eastern Europe, determine their advantages, disadvantages, the impact of various factors on their efficiency, assess the role of funded pension insurance in them and to justify their positive experience in pension reform оf Ukraine. Research methods. When writing a scientific article, appropriate research methods were used: balance, monograph methods, the method of statistical grouping and tables, methods of analysis using generalizing indicators: absolute and relative, averages and time series data. Research methodology. The assessment of the level of social standards of pension systems in Eastern Europe and Ukraine was carried out by comparing the level of pensions, wages, replacement rate. The demographic situation was characterized by the use of forecast calculations of international financial organizations. The information and methodological base of the research was the materials of international financial organizations, which characterize the development of funded pension systems in Eastern Europe, forecast calculations in the demographic sphere, special economic literature, scientific works of domestic and foreign scientists on the study of funded pension insurance. Results. The scientific article considers the issues of reforming the national pension systems of Eastern Europe in modern conditions, the peculiarities of their development taking into account the manifestation of demographic factors, focuses on the functioning of multilevel pension models, defines the role of funded pension programmes in pension income. It is noted that modern approaches to the formation of national pension systems are based on the use of pension insurance principles. An assessment of the level of social standards in Eastern Europe is made and a comparative analysis of them with the relevant indicators in Ukraine is given, the features of the use of funded pension programmes at the present stage of reforming the pension systems of Eastern Europe are identified. The necessity and preconditions of introduction of obligatory accumulative pension insurance in Ukraine at the present stage of reforming its national pension system are substantiated, it is noted that practical use of accumulative pension programmes will gradually lead to increase of social protection level of people of retirement age, increasing investment in the national economy.
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Беззубенко, М. В. "FEATURES OF THE OPENING OF CRIMINAL PROCEEDINGS IN RELATION TO EVASION OF PAYMENT OF A SINGLE CONTRIBUTION FOR COMPULSORY STATE SOCIAL INSURANCE AND INSURANCE CONTRIBUTIONS FOR COMPULSORY STATE PENSION INSURANCE." Juridical science, no. 1(103) (February 19, 2020): 12–18. http://dx.doi.org/10.32844/2222-5374-2020-103-1.02.
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The article examines the peculiarities of opening criminal proceedings for evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance. Procedural grounds for initiating a pre-trial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance have been determined. Emphasis is placed on the tactical tasks facing the investigator at the beginning of the pretrial investigation of evasion of payment of a single contribution to the obligatory state social insurance and insurance contributions to the obligatory state pension insurance.
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Kolodii, Serhii, Mykhailo Rebryk, and Svitlana Kolodii. "The influence of populism on the budget balance of the Pension Fund of Ukraine." Public and Municipal Finance 7, no. 2 (September 28, 2018): 24–38. http://dx.doi.org/10.21511/pmf.07(2).2018.03.
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The experience of states with limited democracy shows that populist manipulations often result in a collapse of the pension insurance system, and then – in an escalation of economic, political and social instability. Accordingly, the development of tools for identifying and preventing economic populism manifestations does not become irrelevant.Through analyzing the changes in pension legislation, as well as studying economic indicators’ dynamics, the article shows that pension insurance issues are widely used as tools for populist policy in Ukraine. This ultimately results in the formation of an abnormally low financial stability of the pension system. In particular, during the 2004 presidential election campaign and parliamentary election in 2007, there was a sharp short-term increase in the gap between growth rates of average pension and nominal GDP; significant deviation of replacement rate from its long-term average trajectory; and with some temporary lag, there emerged a substantial increase in transfers from the state budget.It is noted that the main tools for economic populism in Ukraine are: (1) permanent procrastination of retirement age raising; (2) “manual” pensions indexation; (3) the existence of a VIP pensions and early retirement system for certain population categories; (4) transfer of burden to lower-income social contribution payers as a result of limiting the maximum value of unified social tax base.The paper suggests a number of measures, the implementation of which could reduce the negative impact of populist decisions on budget balance of the Pension Fund of Ukraine
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Elu-Terán, Alexander. "Has Social Security Policy Converged? Cross-Country Evolution of Old Age Benefits, 1890–2000." Journal of Economic History 72, no. 4 (December 14, 2012): 927–55. http://dx.doi.org/10.1017/s0022050712000642.
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The extension of social insurance during the twentieth century did not translate into homogeneous pension provision. Using a new database, this article analyzes the evolution of pensions in the long run for a sample of welfare states. The convergence in old age benefits as a share of earnings is only found for all earnings levels between 1970 and 1990. The results also underline the role as determinants of pension policy of both domestic and external factors. In line with previous literature, income per capita and the share of old people are key drivers of pensions. However, the effect of globalization is negative, especially for low and medium earnings levels.
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Lalakulych, Mariya, Erika Yuhas, and Lesya Rybakova. "Problems of income and expenditure balance of the pension fund budget of Ukraine." VUZF Review 6, no. 2 (June 29, 2021): 68–79. http://dx.doi.org/10.38188/2534-9228.21.2.09.
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The steady budget deficit of the Pension Fund of Ukraine necessitates balancing its budget and finding effective opportunities to improve the current pension system. The revenue and expenditure part of the budgets of the Pension Fund for the last 7 years has been analyzed, time series characterizing various aspects of its activity have been constructed, polynomial modeling of trend series of revenues and expenditures has been carried out. To improve the actuarial basis of the joint pension system, it has been suggested to segregate social pensions, which are not provided by insurance premiums, and therefore cannot be the object of insurance payments, but should be subject to state (budget) funding. The shadow sector of the economy and the arrears of enterprises for the payment of salary to employees have been identified as a significant factor in the disproportion of the budget of the Pension Fund of Ukraine, measures to respond to these violations have been identified and analyzed. Relevant recommendations included a revision of the institutional position on limiting the amount of salaries on which SSC (single social contribution) is accrued, the redistribution of relevant contributions between employees and employers, and the harmonization of the accrual base with the average salary. Further research is recommended to focus on the peculiarities of balancing the revenues and expenditures of the budget of the Pension Fund in the case of entrusting it with the functions of other social insurance funds of Ukraine, as well as in connection with the introduction of the second level of pension provision.
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Vrachovski, Danail, and Kalina Kancheva Kancheva. "INSURANCE FUNDS AS FORM TO FINANCE SOCIAL ACTIVITIES." KNOWLEDGE INTERNATIONAL JOURNAL 30, no. 1 (March 20, 2019): 135–39. http://dx.doi.org/10.35120/kij3001135v.
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European regulations and mechanisms call for creation of unified social structures of collaboration and communications. As such could be social associations, insurance companies, insurance funds, clusters, voluntary social funds..The financing of social activities is carried out by various mechanisms, approaches and organizational forms. It could be used at the management of health insurance, social insurance, social activities etc. The purpose of the article is to outline the possibilities to us insurance funds at some social payments, mainly in the system of social insurance and social activities. Those social payment in the shape of social an pension incomes from insurance funds do not exhaust opportunities to apply the methods of payments with disability people of monetary compensations at sickness, social and health insurances and others. The methods could be implemented in other areas as health insurance, social assistance, health insurance etc., taking into consideration the nature of their activities.
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Osipova, O. O. "Administrative services in the field of social protection in the context of the subject of ad- ministrative disputes." Uzhhorod National University Herald. Series: Law, no. 65 (October 25, 2021): 248–52. http://dx.doi.org/10.24144/2307-3322.2021.65.45.
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The article considers the theoretical and practical aspects of providing administrative services in the field of social protection, in particular pensions. Peculiarities and author’s definition of pension services are revealed, their types and place in the system of administrative services are determined. The legal nature of pension relations is studied, the emphasis is on their multilateral contractual nature, which is inherent in social insurance obligations. The classification of basic pension services and some other social services as administrative services is argued. The legal grounds for including the services of the Pension Fund of Ukraine in the list of administrative services provid-ed through the centers of administrative services are given. The reasons for overloading administrative courts with pension disputes are analyzed. Based on the analysis of court reports, a conclusion was made about the wrong policy of territorial pension bodies to ignore the judicial practice of resolving court disputes, which leads to mass violations of citizens’ pension rights, overloading courts with pension cases, non-compliance with their statutory deadlines. It is proposed to legislate the role of decisions in exemplary administrative cases considered by the Supreme Court of Ukraine, to partially change the subject jurisdiction for administrative courts to consider pension disputes, to establish the obligation of pension authorities to automatically assign, recalculate and pay pensions and other social benefits. , set out in court decisions on exemplary administrative cases, to strengthen and ensure the inevitability of liability of employees of the Pension Fund of Ukraine for violation of pension rights of citizens, for which to establish criminal liability for wrongful refusals to appoint, recalculate and pay pensions. Taking into account the peculiarities and paramount importance of pension services, the practice of providing them through administrative service centers is supported.
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Jarosz-Nojszewska, Anna. "Retirement privileges of civil servants in the Second Polish Republic." Studia Historiae Oeconomicae 33, no. 1 (December 1, 2015): 55–68. http://dx.doi.org/10.1515/sho-2015-0004.
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Abstract During the times of the Second Polish Republic the civil servants, teachers, the military, postal and railway workers were not covered by the universal social insurance, because before the social insurance act came into force, they were covered by pension systems guaranteeing more advantageous benefits. Persons working in state administration had a privileged position compared to the employees in general, both in terms of the scope and level of the benefits and their entire coverage by the State. The level of the pensions depended on the years of service and after 10 years of service amounted to 40% and was increasing every year by 2.4% or 3% up to 100%. The civil servants acquired the right to the pension already after 10 years and as of 1934 after 15 years of civil or military service. In special cases they were entitled to pension after 5 years already.
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Struthers, James. "Building a Culture of Retirement: Class, Politics and Pensions in Post-World War II Ontario." Journal of the Canadian Historical Association 8, no. 1 (February 9, 2006): 259–82. http://dx.doi.org/10.7202/031125ar.
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Abstract This paper examines four factors which influenced the development of old age pensions in Canada after World War II. The legacy of Canada's original means-tested pension program, the class politics of pension bargaining between business and organized labour on both sides of the border, the policy example of Social Security in the United States, and the key importance of the insurance and investment industry lobby operating through successive Conservative governments in Ontario, are highlighted as critical factors which affected the timing and limited the scope of Canada's public pension system. The residualist design of Old Age Security in 1951 and Ontario's success in gaining a veto over reforms to the Canada Pension Plan in 1965 are singled out as a key factors behind the current vulnerability of Canadian public pensions to fiscal cutbacks compared to the Social Security in the United States.
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Crossley, Thomas, and Mario Jametti. "Pension Benefit Insurance and Pension Plan Portfolio Choice." Review of Economics and Statistics 95, no. 1 (March 2013): 337–41. http://dx.doi.org/10.1162/rest_a_00216.
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Melnychuk, Oleh, and Olha Murashova. "Features of the Pension Provision of Workers and Employees." Scientific Papers of the Vinnytsia Mykhailo Kotsiubynskyi State Pedagogical University. Series: History, no. 40 (June 2022): 59–67. http://dx.doi.org/10.31652/2411-2143-2022-40-59-67.
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The purpose of the article is a comprehensive analysis of the pension system of workers and employees of the USSR in the 20s of the 20th century. . The research methodology of the study is the principles of historicism, objectivity and systematicity. In the context of studying the problem, general and special research methods were used: problem-chronological, systemic, historical-comparative, etc. The scientific novelty of the work is to reveal the features of the pension of workers and employees, which was based on the principles of social insurance. Conclusions. After seizing power in Ukraine, after several unsuccessful attempts, the Bolsheviks proclaimed the need to create an effective system of social protection of workers and employees on the ground. Of course, such statements had nothing to do with reality. In the conditions of the Civil War and economic ruin, the state did not have the funds to implement this program, even for a limited number of people. Therefore, the main purpose of such declarative statements was the desire of the occupying power to convince the lumpenized strata of the authorities' concern for them. With the transition to a new economic policy, the financial situation in the country has become even more complicated due to the limited capacity of the state budget in a market economy. In view of this, the Bolshevik republican authorities made a proposal to reorganize the social protection system on the principles of social insurance. Under the new conditions, insurance premiums were the main source of social benefits. One of the most important forms of social protection at that time was the provision of pensions to the disabled. Provision was made at the expense of employers' insurance premiums, the amount of which was determined by the harmfulness and danger of production. If in the first half of the 1920s the main reason for the payment of pensions was permanent disability (disability), then later pensions for old age and seniority were introduced. A significant number of people wishing to receive pensions and the difficult financial situation of social insurance (state-owned enterprises were exempt from paying contributions) did not allow providing pensioners according to the established norms. The size of the paid pensions, for the most part, was meager and did not allow to meet basic needs. Pensions were often replaced by food rations. In addition, the authorities periodically tried to limit the range of "non-proletarian" elements provided by the legislative deprivation of pensions and the meticulous activities of hospital control bodies, which determined the degree of disability.
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Rusak, H. W. "Pension provision in the system of social protection of the population." Analytical and Comparative Jurisprudence, no. 1 (July 2, 2022): 109–12. http://dx.doi.org/10.24144/2788-6018.2022.01.20.
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A large number of works in the scientific literature are devoted to the study of pensions in the social protection system, because today the issue of providing social guarantees to the population is very painful. Today's pension system in Ukraine operates in conditions of constant financial stress, instability and requires constant improvement as it is unable to provide citizens with a decent standard of living and therefore needs to be reviewed and reformed. Reforming socio-economic processes necessitates comprehensive public administration of reforms in the pension system by improving organizational and economic mechanisms.
Pension provision is an important component of Ukraine's economic system. Pension rights are one of the basic social rights guaranteed by the Constitution of Ukraine and the laws of Ukraine, which are not only proclaimed or declared, but also implemented and apply to everyone.
State-funded pension benefits are important factors in determining the living standards and well-being of the poorest and are designed to prevent poverty, meet basic needs and maintain a normal standard of living after losing one's job.
The article considers the functioning of the pension system in Ukraine, namely, the need and composition of pensions, evolutionary processes, economic nature, as well as sources of formation of the Pension Fund and the use of funds. The need to amend the legislation of Ukraine to reform the pension system in Ukraine has been identified.
Scholars' views on the interpretation of the concept of "pension provision" and "social protection system" are systematized. Particular attention is paid to the study of the constituent elements of the social protection system, which includes: social assistance, social security, social insurance. The three-level pension system in the context of the components of social protection subsystems is also studied.
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Dimitrova, Darina. "Competent Authority in Pension Proceedings in the Context of the Concept of ‘Official’ Under Administrative Law." De Jure 13, no. 2 (December 21, 2022): 259–68. http://dx.doi.org/10.54664/zgzh3121.
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The right to social security and social assistance is constitutionally established. Issues related to pension proceedings are of utmost importance, as pensions are the most important insurance payment for persons who have lost their earnings or means of support. Given this, the resolution of issues arising in the course of pension proceedings are of great importance to both practice and doctrine. The purpose of this article is to clarify who is the competent authority in pension proceedings in the context of the concept of ‘official’ under administrative law. On the basis of the analysis of the relevant norms, conclusions and generalizations are drawn concerning the applicable legal framework.
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Barannyk, Liliya. "The impact of globalization challenges on pension provision development." Geopolitics under Globalization 1, no. 2 (December 28, 2017): 34–44. http://dx.doi.org/10.21511/gg.01(2).2017.04.
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The article analyzes pension provision development in the world and the problems of its implementation under the globalization challenges. The main reasons for considering pension provision as a global problem are specified. It is noted that the negative manifestations of globalization are inherent in the Ukrainian practice of pension provision. The purpose of the paper is to study the world’s experience in reforming national pension systems under increasing global negative trends. The research was conducted using the methods of scientific knowledge: comparison and generalization – to establish the essential differences in approaches to the globalization processes studying; analysis and synthesis – to identify regularities in economic development and their determination of social consequences; historical and logical, as well as statistical methods. The article considers some countries’ experience in improving the practice of pension provision. It was established that pension reform was aimed at making the pension age most upon the individual achievements of an employee (pension insurance record, salary, deductions, other personal preferences). In most developed countries, pension funds are provided from three sources: state pension funds, corporate sector pensions and individual pensions received under a contract of personal voluntary pension accumulative insurance. Further development of the pension system in Ukraine should be provided due to the introduction of its second level. As a result of the study, it was found out that global challenges are problems that hinder the normal course of human development. They make a particular negative impact on pension provision. The search for methods to neutralize or mitigate the effects of global challenges has led many countries to introduce a three-tier pension system that involves funding from various sources.
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Karpov, Dmitry Maximovich. "Modern pension and health insurance systems in Japan." Mezhdunarodnaja jekonomika (The World Economics), no. 12 (December 1, 2020): 66–73. http://dx.doi.org/10.33920/vne-04-2012-07.
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The article substantiates the relevance of issues related to the functioning of social protection systems for the population of developed countries. The review and analysis of the modern pension system in Japan is made. The mechanism of recognition of Japanese citizens and foreign citizens residing in it as insured persons of a certain category and the mechanism of functioning of individual subsystems of the pension insurance system (in particular, basic pension, employee pension insurance, optional (additional) pension insurance system) are considered. The data on the absolute amounts and rates of insurance premiums, the formulas by which the monthly pension is calculated, and the conditions that must be met by insured persons to acquire the right to a pension (for old age, for disability, for the loss of a breadwinner) are given. The conditions for receiving and the amount of benefits for dependents and child benefits are indicated. The review and analysis of the modern health insurance system in Japan is made. The mechanism of functioning of individual subsystems of the pension insurance system (in particular, insurance at the place of work, insurance at the municipal level, insurance for persons aged 75 and over) is considered. The data on the absolute amounts and rates of insurance premiums, on the specifics of fi nancing the activities of public and private organizations, which, on the basis of the principles of non-commercial activity, provide medical services to the population of Japan are presented. The conditions for receiving and the amount of benefits for the birth of a child, for a funeral, for temporary disability are indicated. Attention is drawn to the distinctive features of the pension and health insurance systems in Japan. It is proposed to use the Japanese experience to reform the national systems of social protection of the population.
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Xiaohua, Chen. "The Impact of Important Policys on the Financial Situation of China’s Public Pension Fund: A Literature Review." South Asian Research Journal of Business and Management 4, no. 2 (March 22, 2022): 45–51. http://dx.doi.org/10.36346/sarjbm.2022.v04i02.003.
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Mainly due to the impact of COVID-19 and the reduction of the basic pension insurance contribution rate paid by work unit to 16% in the Comprehensive Scheme for Reducing Social Insurance Contribution Rates, nearly one-third of China’s provinces’ public pension funds have experienced the phenomenon that revenue does not cover expenditure, which makes the sustainable operation of the public pension insurance system face more severe challenges. Moreover, in recent years, some policies issued by the Chinese government have some complex impacts on the sustainability of basic pension insurance. It is urgent to sort out the impacts of these significant policies on China’s public pension insurance funds, which is conducive to summarizing some useful enlightenment from the existing literatures. It can provide the reference for the government to further reform the system and improve the sustainable operation of China’s public pension insurance.
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Podstawka, Łukasz. "Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances." Economic and Regional Studies / Studia Ekonomiczne i Regionalne 12, no. 3 (September 1, 2019): 312–25. http://dx.doi.org/10.2478/ers-2019-0028.
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SummarySubject and purpose of work: The subject of this paper was to assess the old-age pension insurance in ZUS (Social Insurance Institution) and KRUS (Agricultural Social Insurance Fund) from the perspective of a person insured and the public finances. The purpose of the study was to calculate the difference in saving efficiency of the insured in ZUS and KRUS.Materials and methods: The study uses literature in the field of social security, legal acts, mass statistics data, and statistical data of KRUS and ZUS. Descriptive and financial analysis methods were used. The results of the study were presented using the tabular method.Results: As a result of the analysis, it was found that currently the income adequacy of old-age pension insurance in Poland is about 50%. It is much lower than what is considered optimal, which is estimated at 70%. The share of subsidies for old-age pension insurance in budget expenditure in Poland is growing and in 2018 this ratio was 16.16%.Conclusions: The efficiency of saving in old-age pension insurance in KRUS is over 6 times higher than the efficiency of old-age pension saving in ZUS.
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Upite, Inese, and Feliciana Rajevska. "Development of service pension policy in Latvia from 1996 until 2016." SHS Web of Conferences 51 (2018): 03011. http://dx.doi.org/10.1051/shsconf/20185103011.
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The government made a decision to terminate the development of the service pension in 1997. However, during 1998–2016 the scope of service pension beneficiaries was extended. Thereby along with the overall social insurance pension system, the social pension scheme has been established and developed for a certain range of people funded by the state budget – the system of the service pension. The aim of the article is to explore the development of the service pension policy during 1996–2016. To accomplish it, in the framework of the study concepts related to the service pensions and the tendencies of reformation of the service pension schemes were studied. The international practice and the experience of several countries were explored, as well as the analysis of legal acts, policy planning papers and statistics was performed. The purpose of the service pension has changed and diversified, moreover, the issues regarding the service pension coverage are promoted by a group of politicians, escaping a wider discussion in public and even in the government.