Komparace české a slovenské důchodové reformy z hlediska výhodnosti vstupu do druhého pilíře při podmínkách platných k 1.1.2013

The aim of this bachelor thesis is to make a comparison of pension reforms in the Czech Republic and Slovakia in terms of the profitability of participation in the second pension pillar, which forms the basis for reform in both countries. The main reason for the pension reform was to solve the ever-growing complications of funding pensions with respect to negative demographic development. The thesis firstly discusses the theory behind the different types of pension systems, furthermore summarising the changes made within the framework of pension reforms in the Czech Republic and Slovakia. The principles of solidarity and equivalence are also taken into account. Their representation in the first pillar of the pension system may play a crucial role in decision making regarding participation in the second pillar. The following part of the thesis, by means of calculation, analyses the profitability of entry into the second pension pillar for different income and age categories. The conclusion summarizes all the resulting data and assesses which population groups in both countries are likely to benefit from participation in the second pillar.