Проблеми системи пенсійного забезпечення в умовах запровадження пенсійної реформи

Abstract

У статті розглянуто актуальні проблеми розвитку реформованої пенсійної системи в Україні та шляхи їх розв’язання. Акцентовано, що вдосконалення чинної пенсійної системи має багатоаспектний характер та розраховане на довготривалу перспективу, що полягає у втіленні в життя вже прийнятих законодавчих актів, виявленні їх недоліків і розробці пропозицій щодо вдосконалення всіх складових трирівневої пенсійної системи і пенсійного страхування у страхових компаніях.

The subject of the study is the direction of the reformed pension system in Ukraine. It is emphasized that the improvement of the current pension system has a multi-faceted nature and is designed for the long-term perspective, which consists in the implementation of already adopted legislative acts, identifying their shortcomings and developing proposals for improving all components of the three-tier pension system and pension insurance in insurance companies. The purpose of this article is to identify the problems of introducing a three-tier pension system in Ukraine and to substantiate proposals for their solution. The main methods of research: analysis of literature on the issues of research, synthesis, systematization for assessing the process of formation of the pension system; logical argumentation in substantiating ways to improve the process of introducing a pension reform. Results of a research. In the course of the research, key problems were identified with the introduction of a three-tier pension insurance system that addresses the increase in payloads with the use of accumulative and risk levels as well as the costs of maintaining non-state pension funds. The authors proposed the solution of these problems by implementing two interrelated measures: raising wages of all employees, without exception, by 22%; the introduction of a single social contribution, which is deducted from the salary of wage earners in the amount of 18% of the accrued wage. The emphasis is placed on the importance of using alternatives to retirement provision by citizens through the conclusion of supplementary pension insurance contracts in insurance companies. The results of the study can be used in the process of implementation of the pension reform, especially in relation to the agrarian sector of the economy.