The thesis examines the proposed 2023 pension reform by the Ministry of Labour and Social Affairs. The aim of the thesis is to show the microeconomic impact of the changes implemented under this reform on model taxpayers using the level of social insurance, old-age pension, and the net replacement rate. The first chapter deals with the types of pension schemes, the second chapter describes the Czech pension system. The third chapter compares the impact of changes in the parameters of the pension... show full abstractThe thesis examines the proposed 2023 pension reform by the Ministry of Labour and Social Affairs. The aim of the thesis is to show the microeconomic impact of the changes implemented under this reform on model taxpayers using the level of social insurance, old-age pension, and the net replacement rate. The first chapter deals with the types of pension schemes, the second chapter describes the Czech pension system. The third chapter compares the impact of changes in the parameters of the pension scheme. In particular, the increase in the minimum assessment base and the coefficient for determining the assessment base for self-employment have had a major impact, affecting social insurance and the old-age pension. In particular, the forthcoming changes to earnings-related pensions played an important role in the balance of pension participation. |