Das Dekarbonisierungspotenzial Von Pensionskassenportfolios (The Decarbonization Potential of Pension Insurance Fund Portfolios)

2016 ◽  
Author(s):  
Maximilian Bong
Keyword(s):  
Insurance Fund ◽  
Pension Insurance

scholarly journals Does Reduction of Contribution Rate Affect the Sustainability of China’s Basic Endowment Insurance Fund?—Based on the Background of National Pooling and Collection Responsibility Transformation

2021 ◽  
Vol 13 (16) ◽  
pp. 8757
Author(s):  
Pengjun Chen ◽  
Lunhui Shang
Keyword(s):  
Relevant Literature ◽  
Insurance Fund ◽  
Endowment Insurance ◽  
Contribution Rate ◽  
Pension Insurance ◽  
The Sustainable Development ◽  
Insurance System ◽  
Long Run ◽  
Basic Endowment Insurance ◽  
Endowment Insurance Fund

Sustainability is an urgent issue in the basic endowment insurance system in China. The advancement of the national pooling and the transfer of collection responsibility from the social security department to the taxation department are the policy measures taken to ensure the sustainable development of the endowment insurance system. In this circumstance, this paper discusses the solvency of the national pooling account fund of basic endowment insurance when the enterprise contribution rate drops to 16% by constructing an improved theoretical actuarial model. The conclusion shows that under the national pooling mode of peeling off historical debt and personal account, even if the contribution rate drops to 16%, the basic endowment insurance fund in China will still have strong solvency in the long run. In addition, due to the transfer of the collection responsibility of the basic endowment insurance, the proportion of the actual number of payers to the number of in-service insured will gradually increase to 100%, and the calculation results in this paper show that the bankruptcy scope of China’s basic pension insurance funds will be postponed to the year of 2113. This study enriches the relevant literature and solves a policy concern in the reform of China’s basic endowment insurance system: Does reduction of contribution rate affect the sustainability of the basic endowment insurance system?

NON-AGRICULTURAL ECONOMIC ACTIVITY IN THE SYSTEMS OF PUBLIC SOCIAL INSURANCE AND SOCIAL INSURANCE FOR FARMERS

2017 ◽  
Vol XIX (5) ◽  
pp. 204-209
Author(s):  
Zbigniew Wasąg
Keyword(s):  
Health Insurance ◽  
Old Age ◽  
Agricultural Economic ◽  
Economic Activity ◽  
Social Insurance ◽  
Insurance Fund ◽  
Pension Insurance ◽  
Sickness Insurance ◽  
The Public ◽  
Social Insurance Fund

The aim of the study was to compare conducting economic activity by people covered by social insurance and by social insurance for farmers in the years 2013-2017. The former included old-age pension insurance, disability and survivors’ insurance, sickness insurance, accident and health insurance as well as contributions for the Labour Fund. Social insurance for farmers was defined based on old-age and disability insurance, sickness insurance, accident insurance and maternity insurance. Monthly contributions for social insurance for persons conducting non-agricultural economic activity were three times higher in the public system of social insurance (ZUS, or National Social Insurance Institution). However, when health insurance and Labuor Fund contributions were included, they were five times higher than agricultural social insurance (KRUS, or Agricultural Social Insurance Fund). The share of social and health insurance in the income of persons commencing economic activity was more than twice higher than in the income of persons insured by KRUS.

scholarly journals Old-Age Pension Insurance in ZUS and KRUS in the Context of the Insured and Public Finances

2019 ◽  
Vol 12 (3) ◽  
pp. 312-325
Author(s):  
Łukasz Podstawka
Keyword(s):  
Old Age ◽  
Social Insurance ◽  
Financial Analysis ◽  
Insurance Fund ◽  
Pension Insurance ◽  
Public Finances ◽  
Income Adequacy ◽  
Social Insurance Fund ◽  
Pension Saving ◽  
The Difference

SummarySubject and purpose of work: The subject of this paper was to assess the old-age pension insurance in ZUS (Social Insurance Institution) and KRUS (Agricultural Social Insurance Fund) from the perspective of a person insured and the public finances. The purpose of the study was to calculate the difference in saving efficiency of the insured in ZUS and KRUS.Materials and methods: The study uses literature in the field of social security, legal acts, mass statistics data, and statistical data of KRUS and ZUS. Descriptive and financial analysis methods were used. The results of the study were presented using the tabular method.Results: As a result of the analysis, it was found that currently the income adequacy of old-age pension insurance in Poland is about 50%. It is much lower than what is considered optimal, which is estimated at 70%. The share of subsidies for old-age pension insurance in budget expenditure in Poland is growing and in 2018 this ratio was 16.16%.Conclusions: The efficiency of saving in old-age pension insurance in KRUS is over 6 times higher than the efficiency of old-age pension saving in ZUS.

scholarly journals Rights of Insurance Holders to the Compensation Damage in Bosnia and Herzegovina // Pravo nosilaca osiguranja na naknadu štete u Bosni i Hercegovini

2019 ◽  
Vol 9 (9) ◽  
pp. 189
Author(s):  
Slavica Lukić ◽  
Sunita Demirović
Keyword(s):  
Bosnia And Herzegovina ◽  
Pension Fund ◽  
Pension System ◽  
Disability Insurance ◽  
State Regulation ◽  
Insurance Fund ◽  
Pension Insurance ◽  
Insurance Carrier ◽  
The Law ◽  
The Right

The importance of the pension system in a society requires finding an optimal legal solution tailored to the needs, possibilities, and new changes in that system and society in general. Transition processes that Bosnia and Herzegovina has to adapt to in all spheres of life, the specificity of state regulation, the entity autonomy in the field of pension insurance, during one period the lack of a model for creating or reforming their own model of the pension system is the cause of slow reforms in this area . Thus, the Law on Pension and Disability Insurance of the Federation of Bosnia and Herzegovina was passed in 1998., applied for 20 years, despite its many shortcomings and overcrowding. This particularly refers to the fact that this Law did not provide protection to the Pension Fund of the Federation of Bosnia and Herzegovina, the insurance carrier in the Federation of Bosnia and Herzegovina, in terms of the right to compensation for damages that should have been exercised in court proceedings under general regulations, i.e. the Law on Obligations, and the case law did not “allow” it. Due to the lack of norms that would prescribe these rights, has caused the Pension Fund of the Federation of Bosnia and Herzegovina over the course of the last 20 years unbelievable damage. This situation lasted until the adoption of the new Law on Pension and Disability Insurance Fund of the Federation of Bosnia and Herzegovina (New Law on Pension and Disability Insurance Fund of BiH), which came to power on March 1, 2018. Finally, this law prescribes the right of the insurance carrier to compensation of damages.

Familiengeld und Kindergeld als Instrumente der Familienförderung

2002 ◽  
Vol 51 (3) ◽  
Author(s):  
Johann Eekhoffund ◽  
Barbara Henman
Keyword(s):  
Child Support ◽  
Family Income ◽  
Insurance Fund ◽  
Pension Insurance ◽  
Dependent Children ◽  
Minimum Income ◽  
Welfare Benefits ◽  
Lump Sum ◽  
Tax Benefits ◽  
Child Benefit

AbstractIn this article the consistency, redistributional effects and work incentives of the support payment for dependent children (Kindergeld) in Germany are discussed. The child benefit, although paid out as a lump-sum, does not lead to an equal monetary transfer per child. The transfer rather depends on the family-income, as the support is optional to taking tax allowances for dependent children (Kinderfreibeträge). Considering that child allowances are no tax benefits, but lead to an equal taxation of taxpayers with children and without, the remaining transfer, the net child benefit, depends on the families tax burden paid on the - otherwise tax-free - income needed for child maintenance. Due to the progressive income taxrate the tax surcharges are increasing with the income and the net-transfer per child decreases accordingly. This leads to disincentives to work for parents. The reasoning and general rules of distribution behind the optional child benefit remain unclear. The payment does not serve welfare purposes as it counts against the supplementary welfare benefits (Sozialhilfe), which secure a minimum income of the poor. The income related transfer also does not generally recognize the upbringing of children, e. g. to make up for disadvantages families face in some of the social insurances on a pay-as-you-go basis, above all the pension insurance fund (gesetzliche Rentenversicherung). The authors argue for a separation of both instruments - the child support payment and the allowances for children. In addition, the current disadvantages of families in the pension insurance fund demand systematic family oriented reforms within the pay-as-yougo system.

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