Analýza výstupů důchodové reformy v letech 2021 až 2025 v České republice

The subject of this thesis is the analysis and critical evaluation of the pension reform implemented by the Ministry of Labor and Social Affairs of the Czech Republic between 2021 and 2025. The main objective of the thesis is to assess the content and impacts of the individual reform measures, to evaluate their influence on the long-term financial sustainability of the pension system, and to examine the degree of comprehensibility and flexibility of the system after the adopted changes. The analysis is based on demographic and fiscal projections produced by relevant institutions, which highlight significant population ageing, an increasing old-age dependency ratio, declining fertility, and growing expenditure pressures. The methodological approach combines quantitative analysis of key indicators such as the replacement rate, the share of old-age pension expenditure in GDP, the balance of the pension account, and inequality indicators with qualitative analysis of legislative documents, expert institutional reports, and OECD recommendations. The results indicate that reform contributes to medium-term sustainability through raising the retirement age, tightening indexation rules, and slowing the growth of newly awarded pensions; however, it only partially reflects international recommendations concerning automatic stabilization mechanisms. The thesis concludes by formulating recommendations aimed at further strengthening financial stability, particularly in the areas of automatic mechanisms, multi-source financing, and simplification of the legislative structure of the system.