Utjecaj raspodjele doprinosa za mirovinsko osiguranje na iznose mirovina

professional thesis

• Author: Anamaria Milić
• Mentor: Damir Bakić (mentor)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2019-01-29, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

U radu sam proučavala utjecaj promjene raspodjele stope izdvajanja za mirovinsko osiguranje na iznose mirovina. U prvom poglavlju sam obradila trenutnu situaciju u mirovinskom sustavu te sam na primjeru tri osiguranika napravila projekcije iznosa mjesečnih mirovina iz prvog i drugog mirovinskog stupa izračunate u skladu s trenutno važećim Zakonom o mirovinskom osiguranju. Izračunate projekcije su pokazale značajnost drugog mirovinskog stupa. Prema Zakonu o mirovinskom osiguranju propisana dob umirovljenja će se produživati po tri mjeseca godišnje u razdoblju od 2031. do 2037. godine, te će od 2038. godine biti jednaka za oba spola (67 godina), stoga sam u drugom poglavlju provjerila utjecaj produljenja dobi umirovljenja na iznose mirovina iz prvog i drugog mirovinskog stupa. Ponovno sam za spomenuta tri osiguranika napravila projekcije iznosa mjesečnih mirovina iz prvog i drugog mirovinskog stupa uslijed produljenja dobi umirovljenja za dvije godine. Dodatno sam provjerila financijsku opravdanost navedene promjene za osiguranike. Obzirom da se životni vijek kontinuirano produžuje produljenje dobi umirovljenja je logičan način prilagodbe mirovinskog sustava novim demografskim uvjetima. Međutim, nepopularnost spomenute promjene dodatno potrebnih godina rada može se osiguranicima kompenzirati izračunatim financijskim koristima. U trećem poglavlju sam se bavila promjenom raspodjele doprinosa za mirovinsko osiguranje, odnosno promatrala sam utjecaj povećanja izdvajanja za drugi mirovinski stup na iznose mirovina. Ponovno sam za spomenuta tri osiguranika napravila projekcije iznosa mjesečnih mirovina iz prvog i drugog mirovinskog stupa uslijed povećanja stope doprinosa za drugi mirovinski stup na 6% odnosno 7% bruto plaće osiguranika. Na temelju izračunatih projekcija sam zaključila da je promjenom raspodjele doprinosa moguće značajno utjecati na povećanje iznosa mirovina. Obzirom da sam promatrala utjecaj povećanja stope doprinosa za drugi mirovinski stup na teret prvog mirovinskog stupa, napravila sam i projekciju dodatnog troska u državnom proračunu, koji bi nastao zbog smanjenja prihoda od doprinosa za prvi mirovinski stup.

Abstract (english)

In this dissertation, I have been analysing the effect of redistribution of retirement contributions to pensions. In the first chapter, I have described the current situation in the pension system in Croatia. I have made projections for monthly pensions from the first and second pension pillar for three people calculated in accordance with the current Act on pension insurance. Calculated projections have shown the importance of the second pillar. According to the mentioned Act on pension insurance, in 2038 the prescribed retirement age will be extended to 67 years and equal for both sexes. In the second chapter I have checked the effect of the extension of prescribed retirement age to pensions. Again, I have made the projections for monthly pensions from the first and second pillar (for the three mentioned people) due to the extension of retirement age for two years. I have also checked the financial justification of that change for the insured. As life expectancy is continuously extending, the extension of prescribed retirement age is a logical way of adjusting the retirement system to the new demographic conditions. However, the disadvantage of the mentioned change (additional years of work) could be compensated with the calculated financial benefits for the insured. In the third chapter, I have been analysing the effect of the change in the distribution of retirement contributions, by increasing the contribution for the second pillar. Again, I have made the projections for monthly pensions from the first and second pillar (for the three mentioned people) due to the increase of the second pillar contribution rate to 6% and 7% of the insured’s gross salary. Based on the calculated projections, I concluded that changing the allocation of contributions could significantly influence to the increase of the pensions. As I have analysed the effect of the increase of the contribution rate for the second pension pillar by the expense of the first pension pillar, I have also calculated the projection of the additional cost in the state budget, which would show up because of the mentioned change.

• Keywords: raspodjela stope izdvajanja; mirovinsko osiguranje; drugi mirovinski stup
• Keywords (english): redistribution of retirement contributions; pension system; second pension pillar
• Language: croatian
• URN:NBN: urn:nbn:hr:217:975326
• Study programme: Title: Actuarial Mathematics; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/ specijalistica aktuarske matematike (sveučilišni/a specijalist/ specijalistica aktuarske matematike)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-03-26 11:32:02