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master's thesis
MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ
2020. urn:nbn:hr:228:931430
Curić, Ana
University of Split
University Department of Professional Studies

Cite this document

Curić, A. (2020). MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ (Master's thesis). Split: University of Split, University Department of Professional Studies. Retrieved from https://urn.nsk.hr/urn:nbn:hr:228:931430

Curić, Ana. "MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:931430

Curić, Ana. "MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ." Master's thesis, University of Split, University Department of Professional Studies, 2020. https://urn.nsk.hr/urn:nbn:hr:228:931430

Curić, A. (2020). 'MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ', Master's thesis, University of Split, University Department of Professional Studies, accessed 24 September 2023, https://urn.nsk.hr/urn:nbn:hr:228:931430

Curić A. MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ [Master's thesis]. Split: University of Split, University Department of Professional Studies; 2020 [cited 2023 September 24] Available at: https://urn.nsk.hr/urn:nbn:hr:228:931430

A. Curić, "MIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ", Master's thesis, University of Split, University Department of Professional Studies, Split, 2020. Available at: https://urn.nsk.hr/urn:nbn:hr:228:931430

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Metadata
TitleMIROVINSKI SUSTAV U REPUBLICI HRVATSKOJ
Title (english)PENSION SYSTEM IN THE REPUBLIC OF CROATIA
AuthorAna Curić
MentorIvica Mladineo (mentor)
Committee memberMarko Miletić (član povjerenstva)
Committee memberPetar Pepur (član povjerenstva)
GranterUniversity of Split
University Department of Professional Studies
Split
Defense date and country2020-09-17, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract
Mirovinsko osiguranje program je socijalnog osiguranja. Sustavi socijalne sigurnosti uglavnom se financiraju doprinosima i porezima, odnosno sekundarnom distribucijom dohotka, u kojoj središnju ulogu ima država. Sustav djeluje tako da tijekom svoga radnoga vijeka članovi sustava i njihovi poslodavci plaćaju doprinose iz plaća i na plaće. Umirovljeni članovi ostvaruju pravo na mirovinu, djelomično utemeljeno na njihovim doprinosima. Osiguranje također daje naknade za invalide i za članove obitelji invalidnih i umirovljenih radnika. Uz mirovinsko osiguranje postoje i drugi oblici socijalnog osiguranja kao što su: zdravstveno osiguranje, zapošljavanje, doplatak za djecu i socijalna skrb. Zakonom o mirovinskom osiguranju koji je donesen 1999. godine započela je reforma mirovinskog osiguranja u Hrvatskoj. Temeljna svrha reforme je ispunjenje tri osnovne funkcije mirovinskog sustava: funkciju štednje, redistribucije i osiguranja. Za budućnost mirovinskog sustava presudan je Zakon o mirovinskom osiguranju (NN 102/98) kojim je uvedeno trodijelno mirovinsko osiguranje, drugi i treći stup osiguranja. Osnovani su mirovinski fondovi gdje osiguranici, u sklopu druge i treće razine mirovinskog sustava, uplaćuju svoje doprinose. Mogu biti obvezni mirovinski fondovi (drugi stup) ili dobrovoljni mirovinski fondovi (treći stup). Takvo mirovinsko osiguranje i danas posluje u Republici Hrvatskoj.
Abstract (english)
Occupational retirement is a social insurance program. Social security systems are mostly financed by contributions and taxes, ie the secondary distribution of income in which the state plays a central role. The system operates in a way that members of the system and their employers pay contributions from and to salaries during their working life. Retired members are entitled to a pension, partly based on their contributions. The insurance also provides compensations for the disabled members, their family and retired workers. In addition to pension insurance, there are other forms of social insurance such as: health insurance, employment child benefit and social welfare. The reform of occupational retirement in Croatia began with the pension insurance Act adopted in 1999. The fundamental purpose of the reform is to fulfill three basic functions of the pension systems: the saving functions, redistribution and insurance. Crucial for the future of the pension system is the pension insurance Act (NN 102/98) by which is three part pension insurance introduced, the second and third funds which have been established; policyholders pay their contributions within the scond and third levels of pension systems. They can be mandatory pension funds (second pillar) and voluntary pension funds (third pillar). That kind of pension insurance still operates in Croatia.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:228:931430
Study programmeTitle: Accounting and Finances – specialist graduate - professional
Study programme type: professional
Study level: specialist graduate
Academic / professional title: stručni/a specijalist/specijalistica računovodstva i financija (stručni/a specijalist/specijalistica računovodstva i financija)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2020-12-02 12:12:52