- Tytuł:
-
Old-age pension insurance in ZUS and KRUS in the context of the insured and public finances
Ubezpieczenia emerytalne w ZUS i w KRUS w kontekście ubezpieczonego i finansów publicznych - Autorzy:
- Podstawka, Ł.
- Powiązania:
- https://bibliotekanauki.pl/articles/2051456.pdf
- Data publikacji:
- 2019
- Wydawca:
- Akademia Bialska Nauk Stosowanych im. Jana Pawła II w Białej Podlaskiej
- Tematy:
-
old-age pension
insurance
KRUS zob.Agricultural Social Insurance Fund
Agricultural Social Insurance Fund
public finance
Social Security Office
ZUS zob.Social Security Office
old age pensioner
subsidy
government budget
efficiency
contribution
retirement - Opis:
- Subject 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.
- Źródło:
-
Economic and Regional Studies; 2019, 12, 3; 312-325
2083-3725
2451-182X - Pojawia się w:
- Economic and Regional Studies
- Dostawca treści:
- Biblioteka Nauki
Artykuł