SAVING ALTERNATIVES FOR SUPPLEMENTARY PENSIONS

Vse slabše razmerje med aktivnim in pasivnim prebivalstvom in visoke prispevne stopnje so značilnosti obstoječih javnih pokojninskih sistemov, ki temeljijo na dokladnem sistemu financiranja pokojnin. Zaradi naraščanja velikega števila upokojenih je bilo nujno potrebno reformiranje pokojninskega sistema. Sprejeti novi Zakon o pokojninskem in invalidskem zavarovanju zajema poleg obveznega pokojninskega in invalidskega zavarovanja vseh zaposlenih, imenovanega 1. steber, še 2. in 3. steber. Drugi steber je obvezen za delavce, ki so upravičeni do benifikacije in prostovoljen za vse zaposlene. Država omogoča za vplačevanje dodatnih prostovoljnih oblik pokojninskih zavarovanj uveljavljanje davčnih olajšav zaposlenim in njihovim delodajalcem. Izvajalci prostovoljnega dodatnega pokojninskega zavarovanja so v skladu z zakonom o pokojninskem in invalidskem zavarovanju vzajemni pokojninski skladi, pokojninske družbe in zavarovalnice, ki imajo dovoljenje za opravljanje poslov življenjskih zavarovanj. Oblike tretjega stebra so neobvezne, prepuščene svobodni volji vsakega posameznika.Negative proportion between active and passive population and high contribution rates to pay-as-you-go pension system are significant for public pension systems that are based on compulsory pay-as-you-go system. Due to constantly growing number of retired persons it was necessary to implement the pension system reform. Besides the existing compulsory pension and disability insurance for all employees, called the first pillar, the new Pension and Disability Insurance Act introduced the second and the third pillars. The second pillar is obligatory for those employees entitled to accelerated retirement scheme and voluntary for all other employees. The state provides for various forms of tax relief, applicable to all employers and employees participating in voluntary additional pension insurance schemes. Providers of additional voluntary pension insurance, according to the Pension and Disability Insurance Act, are mutual pension funds, pension companies and insurance companies that have obtained the license for carrying out life insurance business. The third pillar schemes are completely voluntary