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INTERNATIONAL EXPERIENCE IN PENSION CONTRIBUTION RATE LEVEL AND SPLIT.

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Presentation on theme: "INTERNATIONAL EXPERIENCE IN PENSION CONTRIBUTION RATE LEVEL AND SPLIT."— Presentation transcript:

1 INTERNATIONAL EXPERIENCE IN PENSION CONTRIBUTION RATE LEVEL AND SPLIT

2 LEVEL AND STRUCTURE OF PENSION CONTRIBUTION RATES BELARUS 30% (29%+1%) Note: EU10+1 (2007); EU15 (2006). Source: WB Working Paper 129

3 WHY SPLIT RATE BETWEEN EMPLOYEE AND EMPLOYER? IMPROVES OWNERSHIP OF PENSION BY THE INDIVIDUAL, IN THEORY SHOULD IMPROVE COMPLIANCE AND TAX-AGENTS PERFORMANCE, ALTOUGH NO EVIDENCE, STRONGER LEGAL STATUS AND HIGHER CLAIM LEVEL IN BANKRUPTCY

4 RATE RESTUCTURING: HOW TO KEEP NET WAGES UNCHANGED? BY LAW (POLAND, ARMENIA,..) NO LAW BUT INTENSIVE LABOR AND TAX INSPECTIONS (CROATIA, SERBIA, MONTENEGRO, MACEDONIA, BULGARIA,...) BY DISCLOSING THE ENTITIES TO CHANGE NET WAGES UP OR DOWN (SLOVENIA, CROATIA, SLOVAK REPUBLIC,...)


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