Title Izvanproračunski fondovi - što su i čemu služe! Title (english) Social contributions in Croatia Author Emina Zahirović Mentor Sandra Krtalić (mentor)Committee member Dean Učkar (predsjednik povjerenstva)Committee member Sandra Krtalić (član povjerenstva)Committee member Ana Grdović Gnip (član povjerenstva)Granter University of Pula Defense date and country 2015-09-22, Croatia Scientific / art field, SOCIAL SCIENCES Abstract Doprinosi za socijalno osiguranje vrsta su izravnih, obveznih nameta kojima se financira sustav socijalnog osiguranja građana kao što je na primjer mirovinsko ili zdravstveno osiguranje, a koji se skupljaju u izvanproračunskim fondovima čija je funkcija isplata naknada socijalnog osiguranja građanima. Doprinose isplatitelj automatski uplaćuje na račune fondova pri svakoj isplati plaće. Temelje sustava socijalnog osiguranja u formi koja je prisutna i danas, postavio je u Njemačkoj kancelar Otto von Bismarck 1889. godine kada je uveo državu blagostanja i prihvatio ideju koja je kasnije nazvana socijalnim osiguranjem. Veza između uplaćenog iznosa doprinosa i protunaknade godinama je postajala sve slabija. U većini zemalja primjenjivao se sustav socijalne (i generacijske) solidarnosti, u kojemu današnji zaposleni uplaćuju doprinose za današnje umirovljenike (tzv. pay-as-you-go sustav). Sa starenjem stanovništva izdaci za mirovinsko osiguranje postaju sve veći i uvelike premašuju doprinose koje uplaćuju zaposleni. Kako je zaposlenih sve manje u usporedbi sa sve većim brojem umirovljenika, budući umirovljenici ne mogu računati na dovoljne mirovine za koje će doprinose uplaćivati budući zaposleni. Sve veći jaz između uplata i isplata, koji se može riješiti ili većim doprinosima ili rezlike neprestano namirivati iz proračuna, na štetu drugih stavki. Ni jedno ni drugo nije poželjno, stoga treba nastaviti sa reformama. Slično je i sa zdravstvenim osiguranjem, u vezi s kojim sadašnji obveznici ubuduće ne mogu računati na kvalitetu usluge razmjernu visini njihove sadašnje uplate. Problem se nastojao riješiti reformom mirovinskoga i zdravstvenog osiguranja. Tako se u drugoj mirovinskoj reformi tzv. Velikoj mirovinskoj reformi, osim obveznoga prvog stupa generacijske solidarnosti uvodi i drugi, kapitalizirani stup, u kojemu visina mirovine pojedinca izravnije ovisi o visini uplata na individualni račun tijekom radnog vijeka. Slična je logika i kod trećeg, dobrovoljnog stupa mirovinskog osiguranja. I u zdravstvu se šire različiti oblici dopunskog osiguranja kojima se nastoji uspostaviti jača veza između visine uplaćenog doprinosa i kvalitete usluge. Oni koji budu plaćali više iznose dopunskih zdravstvenih osiguranja moći će računati i na kvalitetniju uslugu u zdravstvu. Dakle, reformama se ponovno nastoji uspostaviti izravnija veza između iznosa uplaćenog doprinosa i pružene socijalne usluge, odnosno razlikovanje doprinosa od poreza. Provedene reforme uspijevaju kratkoročno u svojim namjera, ali dugoročnog rješenja još uvijek nema, te se sustav socijalnog osiguranja u Hrvatskoj nalazi u „Začaranom krugu“, budući da su problemi pojedinog sustava međusobno povezani i utječu jedni na druge.
Abstract (english) Contribution for social security is somekind of direct, compulsory levies that is financed with the social security of citizens as well as for example, pension or helath insurance which are gathered in extra- budgetary funds whoes function is payment of social insurance benefits for citizens. Payer contributs automatically into the account funds at each salarie. Based system of social securitiy in form that is still present today was set in Germany by chancellor Otto von Bismarck 1899. Year when he introduced a welfare state and accepted the idea which later was called social security. Connection between the paid amount of contributions and anti fees for years was becoming weaker and weaker. Most countries was applied to the system of social (and generational) solidarity, in which today 's staff pay's contributions for today's seniors (retirees) ( so called Pay-as-you-go system). With an aging population expenditures for (the) pension insurance are getting bigger and are greatly exceeded contributions payed by employes. Growing gap between deposite and wuthdrawls , which can be solved or with bigger contributions or with constant settling from the budget at the expense of other items. Neither one is advisable, therefore it need's to continue with reforms.It's also similar with health insurance, in connection with current payers in the future can not count on the quality of service for relatively height amount of their current payments. The problem was trying to solve with reform of pension and health insurance. Thus in second pension reform co called (big) pension reform, except of compulsory first pillar of generational solidarity introduces other, the capitalized pillars, in which the level of individual pension depends on the amount of payments to individual account during their working years. It's also similar logic with third case , voluntary pillar of the pension insurance. In health care are various forms of the additional insurance which seeks to establish stronger connections between the amount of contributions and the quality of service. Those who are paying more amounts of supplementary health insurance will be able to calculate and on quality service in the health sector. Therefore, with reform again is trying to establish a more direct connection between the amount of paid contributions and provided social services, respectively distinguishing the contributions from tax. Conducted reforms manage's only in short-term in their intentions, but a long-term solution is still not found, and social security system in Croatia is located in - vicious circle-, since the problems of single system are interconnected and they influence each other.
Keywords
mirovinsko osiguranje
zdravstveno osiguranje
Language croatian URN:NBN urn:nbn:hr:137:423781 Study programme Title: Business Economics; specializations in: Finance, Accounting and Auditing, Marketing Management, Management and Entrepreneurship, Tourism, Business Informatics Type of resource Text File origin Born digital Access conditions Open access Terms of use Created on 2016-07-13 10:57:12
