СУЧАСНИЙ СТАН ПЕНСІЙНОЇ СИСТЕМИ В УКРАЇНІ

Abstract

Parkhomenko M. M, Moiseenko L. M. The current state of the pension system in Ukraine. – Article.
The institute of pension provision of the population is investigated not only on legal, economic indicators, but the complex analysis is supplemented by demographic and gender indicators. The feminization of poverty among the elderly is considered, which leads to the development of discussions about age groups and the need to reform the pension system to ensure gender neutrality. It is indicated that demographic and gender indicators of the pension system of Ukraine will allow to create an optimal pension system in Ukraine in the future. The experience of state management of the pension system in Sweden and Germany is considered. These countries have the same age of 65 for men and women. In Sweden, since 1999, there has been a transition to a new pension system, which is formed of three elements: conditional accumulative (insurance), accumulative and guaranteed (social) pensions. In Germany, the need for pension reform was identified as follows: a gradual increase in future pensions without increasing contributions and an increase in the retirement age. The amount of pension contributions is 19.5, it is paid by the employer and the employee equally – 9.75% each. Contributions are paid equally by employers and employees themselves – a total contribution of 19.5. The main content of the pension reform of these countries is determined: the transformation of the redistributive system into a funded pension system. The existing problem of application of the legislation regulating the peculiarities of pensions in Ukraine is analyzed. A typical example of the existing problem in this area is the decision of the Kyiv Supreme Court in the panel of judges. Administrative Court of Cassation, case № 360/3611/20 on the recognition of illegal and revocation of the decision, the obligation to take certain actions. It has been proven that the funded pension system of Ukraine contributes to gender inequality in the amount of pensions for men and women, this is because the amount of pensions depends on insurance premiums and the duration of their payment. Women, during their work experience, had lower salaries and paid insurance premiums for a shorter period and therefore will receive a smaller pension. Therefore, the poverty of single elderly women will spread in Ukraine. There is a need for mandatory reform of the pension system in order to introduce the second level of the pension savings system, which will allow in the future to have a decent European pension for both men and women in Ukraine.