The assessment of the pension base calculation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F45773009%3A_____%2F10%3A%230000494" target="_blank" >RIV/45773009:_____/10:#0000494 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The assessment of the pension base calculation
Original language description
The aim of the publication is to present the possibility of the assessment reference earnings (calculation basis) which are taken into account by the calculation pension. In this paper is present the way of the assessment and treating with reference incomes in selected foreign earnings-related pension schemes. The author subsequently put forward various proposals for the adjustment of the Czech public pension scheme based on the information gathered. The paper focuses principally on the method of assessment of the reference period, types of income credited for this purpose and the way they are ascertained by pension institutions and the handling of periods falling into the reference period including cases in which the lower statutory income limit has not been reached. The paper also provides information on the benefit formulae applied in foreign earnings-related pension schemes, the valorisation of income credited, contribution ceilings and pensionable earnings thresholds.
Czech name
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Czech description
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Project
<a href="/en/project/HR165%2F07" target="_blank" >HR165/07: Assessment of pension calculation basis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2010
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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