How to sweat old age pension

Income is exchanged at a given percentage rate from the deposit base, which is determined on the day from which the income is granted. Do you know how to sweat in a personal eraser stock?

The initial deposit is derived from the personal deposit of the insured, which is determined either as a certain average of the achieved debt for a specified period or from two personal recoveries, if the beneficiary received it or received some of the income.

According to the 15 ITA, the deposit deposit is a personal exchange deposit, if it does not exceed the so-called first reduction limit; if it exceeds this limit, the foundation is determined in such a way that the amount of personal exchange in the first reduction limit is filled, from the amount of personal exchange in the dog from the first to the second reduction limit with 30% and the amount of personal exchange over the second reduction limit. can be 10%. To determine the calculation base, it is therefore necessary to know the actual values ​​of the reduction limits.

ZDP in 15 determined these values ​​for the first year of activity, ie for the year 1996, with the fact that for the given calendar years of the statutes these values ​​are governed by their own regulations. The example for the year 2000 was based on the foundation of the government. 228/1999 Sb. the first reduction limit 6,300 K and the second reduction limit 14,200 K (for an overview of the reduction limits, see page 122). In 2006, the personal deposit is a personal deposit, if it does not exceed 9,100 K. If the personal deposit is 9,100 K, the deposit is determined so that the deposit of 9,100 K is fully charged from the personal deposit. above 9,100 K to 21,800 K with a sweat of 30% and from a personal deposit of more than 21,800 K with a sweat of 10%. For 2007, the first reduction limit is 9,600 K and the second reduction limit is 23,300 K.

Personal exchange deposit

The personal exchange deposit, from which the subsequent deposit is determined, is determined as the average average of the sums of the various depository depositors for the relevant period. This average is calculated as the product of a coefficient of 30.4167 and according to the sum of the various deposits for the relevant period and the number of calendar days belonging to the relevant period. If periods are excluded in the relevant period, the number of calendar days belonging to the relevant period is reduced. The personal depository is rounded up to the whole crown. The coefficient 30.4167 represents the average number of days in a calendar month (365/12 = 30.4167).

The calculation of the personal deposit (OVZ) can be illustrated by the following formula:

OVZ = 30.4167. hrn RVZ / (KD VD)

RVZ = annual exchange base for a calendar year falling within the decisive period
KD = number of calendar days of the decisive period
VD = number of excluded calendar days in the relevant period

The following elements are therefore essential for determining the personal recovery deposit: the period of recovery, the decisive period and the exclusion of time.

regulations before 1 January 1996 are considered to be reimbursable periods for ZDP members.

Special area: how to richly retire

Ron vymovac zklad

Ron’s redemption deposit is determined as a product of the sum of the insured’s depository (the payer’s deposit is defined as the gross deposit according to the regulations in force before 1 January 1996 and after 31 December 1995 the redemption deposit for the determination of the insurance premium according to the law. 589/1992 Coll. and compensation for loss due to the end of incapacity for work, less for work once or sick leave, or for loss of earnings after the end of incapacity for service) for a calendar year and the coefficient of the share of the general exchange. The purpose of this coefficient is to update the value of the income base of the insured person, depending on the growth rate of the average wage in the national economy.

The sum of the debtor’s deposits of deposits means the sum of all the deposits of debtors in a given calendar year (the debtor could have several employees in a year, either concurrently or consecutively). However, only those incomes which have been reached for the activity base, which is considered to be the period of insurance, are considered to be an exchange deposit; Income from activities that do not form part of the pension insurance (for example, from the agreement on the performance of work, the income would be paid from these income), are not included in the balance sheet. The debit base for determining the insurance premium and gross debt are considered to be the debit base of the policyholder at the earliest from the date of payment of the insurance premium, if they are policyholders for whom the condition of payment insurance.

Repayment bases are listed on the records of the pension insurance (security) or in the certificate of the district administration of the social security (if they are self-employed persons). Compensation for loss due to the end of incapacity for work is less than for work once (sick leave), the insurance company proves with a certificate from the employer (this certificate is confirmed and in connection with enough to pay the pension). Ron’s stockpile is rounded up to the crown of the crown.

The calculation of the exchange base (RVZ) can be represented by the following formula:

VZ = sum of the payer’s deposit in the calendar year
KNVVZ = coefficient of the share of the general exchange rate valid for the last calendar year

Excerpts from the book
Jana Piba: When to retire and for how much

Length 1: Depending on your old-age pension


ryvek is from the book
“When to retire and for how much”
vydan nakladatelstvm
City Publishing,
For more information, visit

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