Historická analýza náhradových poměrů v České republice

This master’s thesis focuses on the pension system of the Czech Republic, specifically on insured persons who began receiving old-age pensions between 1993 and 2025. It analyzes the calculation of old-age pensions in relation to the lifetime earnings of insured persons. The thesis examines changes in the pension calculation structure over time and subsequently evaluates the extent to which the system reflected merit-based or solidarity-based principles in different periods. The theoretical part describes the structure of the Czech pension system and the method of calculating old-age pensions, including important historical legislative changes that significantly affected the calculation process. The practical part presents model calculations of old-age pensions in selected years depending on the income level of the insured person. It also examines the impact of early retirement and continued economic activity after reaching the statutory retirement age. Based on the calculated pension amounts, the thesis evaluates the characteristics of the pension system in individual periods and summarizes the main reasons for the legislative changes.