Anglická verze publikace VÚPSV

Holub, Martin
The assessment of the pension base calculation.
Prague, RILSA 2010. 63 s., lit., obr., tab., příl.
ISBN 978-80-7416-060-8

The objective of the paper 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.



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