Mirovinski sustav RH s posebnim osvrtom na isplatu mirovina iz II. stupa

professional thesis

• Author: Ivan Marić
• Mentor: Damir Bakić (mentor)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2018, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

Primarna namjera ovog završnog rada bila je čitatelju prikazati sustav funkcioniranja II. stupa mirovinskog osiguranja u Republici Hrvatskoj s posebnim naglaskom na sam izračun mirovina iz II. stupa. Kako podaci Državnog zavoda za statistiku ukazuju na neugodnu istinu odnosno kako demografska slika Hrvatske ukazuje na starenje nacije, razvidno je da će budući umirovljenici sve teže podmirivati osnovne životne troškove budući da koeficijent ovisnosti već dulje vrijeme ima tendenciju pada što se odražava putem smanjivanja mirovina. I s tim ciljem uveden je II. mirovinski stup kako bi se uplaćeni novac osiguranika kapitalizirao odnosno kako bi se individualna štednja osiguranika oplemenila tokom njihovog radnog vijeka. Nakon zasluženog odlaska u mirovinu osiguranik bi očekivao da dolaze mirniji dani u vidu doživotnog zasluženog odmora. Međutim i taj odmor potrebno je financirati. Provedenom analizom vrijednosti mirovina iz II. stupa usudio bih se ustvrditi da „zasluženi odmor“ umirovljenika koji primaju ili će tek primati mirovinu iz II. stupa neće proći bezbrižno. U prosjeku osoba koja je primala tokom radnog vijeka bruto plaću od 10.000 kn može očekivati Pojedinačnu doživotnu starosnu mirovinu u nekom realnom rasponu od 1.200 do 1.900 kn što ne predstavlja neki veliki novac uzevši u obzir realne životne troškove koje svaki mjesec treba podmirivati. Parametri koji imaju utjecaj na konačni iznos mirovine nakon što osoba stekne zakonom predviđene uvjete za odlazak u mirovinu su stopa usklađenja mirovina, kamatna stopa te omjer muškaraca i žena u ukupnoj populaciji osiguranika. Naglasak u radu bio je dati sliku kako promjena svakog od njih, uz uvjet da su druga dva nepromijenjena, utječe na konačni iznos mirovine koju prima osiguranik. Generalno rastom stope usklađenja konačna mirovina je niža, dok se porast u vidu kamatnih stopa reflektira u vidu povećanja samih mirovina. Popis stanovništva za 2011. zorno nam prikazuje kako se udio žena u populaciji povećava kako stanovništvo ulazi u poznije godine. Stoga zbog duljeg životnog vijeka žena, parametar odnosa muškaraca i žena u portfelju osiguranika ima značajnu ulogu pri izračunu konačnog iznosa mirovine. Odnosno, budući da mirovinska osiguravajuća društva primjenjuju unisex rentne tablice smrtnosti veći udio žena u portfelju osiguranika rezultira smanjenjem dok povećanje udjela muškaraca u portfelju osiguranika rezultira povećanjem iznosa konačne mirovine.

Abstract (english)

The primary purpose of this Master thesis was to provide the reader information about Pillar II. - pension insurance industry in the Republic of Croatia. Special emphasis was placed on the calculation of pension retirements from Pillar II. As the data of the Central Bureau of Statistics are pointing to the unpleasant truth that the demographic picture of Croatia points to the aging of nation, it is obvious that future retirees will find it harder to settle their basic living costs. Dependence coefficient, which takes in relation number of employees and the number of retirees, for a long time had a tendency to decline which at the end is reflected in a way of lowering of pensions. With that purpose Pillar II. was introduced in order to capitalize private savings in Pillar II. during their working life so they have some savings for their pensioners' days. After a well-deserved retirement, the insured would expect more peaceful days to come in the form of a “lifetime deserved holiday”. However, this vacation must be funded as well. Based on the analysis of the pension value from Pillar II. I would dare to argue that a “deserved vacation” for pensioners who receive or will receive pension from Pillar II. will not be so well. Normally the person who was earning a 10.000 kn gross salary during their life time can expect a Individual Lifetime Pension in a real range of 1.200 to 1.900 kn which does not represent some big money considering the real life costs that must be settled each month. Parameters that have an impact on the final amount of pension are the pension’s adjustment rate, the interest rate and the man/ladies ratio in the total population of insured people. The emphasis in this Master thesis was to illustrate how the change of each of them affect’s on the final amount of received pension. Overall if pension’s adjustment rate is rising final pension is lower, while the interest rate is rising the final pension is rising to. Population Census 2011 shows us how the proportion of ladies in the total population is increasing as the population goes into older years. Therefore, due to the longer life cycle of ladies, ladies/man ratio plays a significant role in pension calculation. Respectively, since pension insurers apply unisex mortality tables, a higher proportion of ladies in the insured portfolio results with reduction, while lower proportion of ladies in the insured portfolio results with increasing of final pension.

• Keywords: II. stupa mirovinskog osiguranja; koeficijent ovisnosti; stopa usklađenja mirovina
• Keywords (english): Pillar II.; pension insurance industry; dependence coefficient; pension adjustment rate
• Language: croatian
• URN:NBN: urn:nbn:hr:217:665704
• 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: 2019-04-03 10:04:04