The calculation of these incomes is influenced by two basic elements, namely the acquisition of the connection time and the calculation of the base. In retirement, it depends mainly on these elements, which the insured person can directly influence his activity.
Binding periods are known both for the fulfillment of the condition of the right to retirement (one of the conditions of the right to a single pension is to determine the fixed period of retirement), or for the determination in retirement, or the pension is determined by the the term is considered to be 365 calendar days), while in determining the calculation of the base, it is generally possible to take into account only those incomes that have been achieved on the basis of the eligible period of the insurance period; If a certain period is not established as the insurance period, it is not possible to take into account the weight or income achieved during this period.
Overview of the insurance period ZDP distinguishes between two concepts for the connection period: the connection period (in the true sense of the word) and the compensation period. For the creation of the right to retirement and more percentage of the pension, the reimbursement period is the same as the insurance period, unless otherwise stipulated in the ITA (except for the evaluation of some reimbursement periods only in the range of 80%). these publications are not essential). The basic difference between the insurance period and the insurance payment period is that for the insurance period the pension insurance premium is paid, while for the insurance insurance period the insurance premium is not paid.
Binding periods and replacement billing periods are defined in Z DP in two ways, depending on the time period. Periods of insurance and reimbursement periods of insurance from 1 January 1996 (ie for the activities of ZDP) are defined by ZDP through the institute of insurance or compensation period.
Periods of insurance and compensation periods prior to 1 January 1996 (ie before the activities of the ITA) are defined in the ITA by reference to regulations in force before 1 January 1996, so that periods of employment acquired under these two regulations before 1 January 1996 are The members of the ITA are considered as insurance periods and the compensation periods acquired according to these two regulations before January 1, 1996 are considered as compensation periods for the employees of the ITA. Due to the practical element of this publication, according to more detail, we will focus only on those times that are most common and thus have a decisive importance in pension insurance (it is noted that this is not an exhaustive contribution to the issue of insurance periods, but only those principles are evaluated and times that are the longest).
Special area: how to richly retire
It is an employment relationship according to the end of work. It is irrelevant here if the employment relationship was established by an employment contract, election or nominal, if it is a fixed-term or indefinite-term employment relationship, or if it is a main, secondary or joint employment relationship, or a full-time or full-time employment relationship. sten vazek. The condition for the employment relationship to be assessed as a period of insurance is that he or she bases his / her sickness insurance in his / her permanent period. The employment relationship is considered for the period of insurance.
participation in sickness insurance did not establish an employment relationship negotiated with an employer who did not report to the Czech Republic. A part of the sickness insurance is not an employee in an employment relationship, who performs the so-called maternity employment. A casual one-time employment is considered to be a one-off employment, which according to the agreement lasts and did not last according to less than seven consecutive calendar days; it is considered a matter of business according to employment, its content is only a small activity, ie employment, in which the income does not reach even 400 K per calendar month (until 31 December 1992 it was 120 K per calendar month).
The employee arranged an employment relationship for a definite period from 1st to 7th of 2000 and the salary for this period was 3,000 K. Because it is a part-time employment (the employment relationship did not last according to less than seven calendar days), pojitn.
The employee negotiated a part-time employment relationship for an indefinite period with a small workload and the salary was initially 350 K msn. Because it is a part-time job (the content of this employment is a small-scale activity with income below the set limit), this employment did not establish a retirement benefit.
The employee negotiated an employment relationship for an indefinite period with a salary of 10,000 K msn. In August he applied for unpaid leave and worked only for one day, for which he reached an income of 350 K. The employee will be part of the pension insurance, or in this case he is not a member of the board (income in August did not reach 400 K, but the employment was agree that the income for the month should cover this streak).
Excerpts from the book
Part 1: Basic principles of pension insurance
ryvek is from the book“When to retire and for how much, 7.aktualizovan vydn“vydan nakladatelstvm City Publishing, who published publications in the FINANCE edition such as:
Make the investment
Investovn pro zatenky
Finann matematika pro kadho