The assessment of the pension base calculation

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The assessment of the pension base calculation

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The assessment of the pension base calculation

Popis výsledku anglicky

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.

Druh

B - Odborná kniha

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/HR165%2F07" target="_blank" >HR165/07: Stanovení rozhodného období, z něhož se zjišťují příjmy pro výpočet důchodu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2010

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

ISBN

978-80-7416-060-8

Počet stran knihy

63

Název nakladatele

Výzkumný ústav práce a sociálních věcí, v.v.i.

Místo vydání

Praha

Kód UT WoS knihy

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