Yearly journal of scientific articles “Pravova derzhava”
Volume 34 (2023), 466-474 p.
DOI: 10.33663/1563-3349-2023-34-466-474
Trunova Halyna. Legal principles of the implementation of the accumulative system of mandatory state pension insurance
Introduction. The implementation of the mandatory accumulative component of the pension insurance system of Ukraine has been proceeding for over 20 years. The existing level of pension provision for citizens of Ukraine does not meet the constitutional and legal standards and does not ensure the effective functioning of the system of protection of human life, health and dignity. Gaps in the scale,comprehensiveness and decent level of pension benefits are primarily related to the lack of investments in pension insurance.
The aim of the article is to carry out a scientifi c analysis of the implementation of the accumulative system of mandatory state pension insurance and to formulate separate proposals on this issue.
Results. Attention is focused on the existing problems of the functioning of the current solidarity system of pension provision. Proposals have been made regardingthe necessity: introduction of international social standards in the field of pension provision, changes in the amount of social contributions, implementation of pension insurance through professional pension funds. The issue of compliance of the level of subsistence minimum with the realities of today does not lose its sharpness. The currentlaw-making activity regarding the implementation of the accumulative pension system has been analyzed, comments have been made regarding the provisions of the draft Law (Reg. No. 2683). The need of financial and economic calculations regarding the preparation of relevant projects of regulatory and legal acts has been emphasized. Proposals have been made to ensure the targeted use of pension savings, to ensure state guarantees of the functioning of the savings system, to observe systematicity in the development of regulatory legal acts in the field of pension insurance.
Conclusions have been made regarding the possibility of introducing a mandatory accumulative component of the pension insurance system of Ukraine in the near future,taking into account the economic and demographic consequences of the russian military aggression.
Key words: social security, social insurance, pension insurance, solidarity system, accumulation system, non-state pension security, contribution, fund, draft law,employee, employer.
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