| Abstract | Mirovinski sustav Republike Hrvatske predstavlja važan dio sustava socijalne sigurnosti. Sastavljen je od tri stupa, od kojih su dva stupa mirovinskog osiguranja obvezna, a jedan je dobrovoljan.U prošlosti je mirovinski sustav Republike Hrvatske bio temeljen na modelu generacijske sigurnosti, a u međuvremenu se izmijenio u kapitalizirani sustav koji se zasniva na individualnim računima budućih umirovljenika. Ovaj se sustav naziva i trostupnim mirovinskim sustavom.Mirovine predstavljaju značajan oblik individualne te nacionalne štednje, koja nije važna samo za pojedinca, nego i za društvo u cijelosti.Danas se mirovinski sustav i mirovinsko osiguranje u Republici Hrvatskoj uređuju Zakonom o mirovinskom osiguranju, prema kojemu je mirovina kao novčano primanje iz mirovinskog osiguranja.Više je vrsta mirovina, a njihovo se razlikovanje temelji na uvjetima koji se moraju ispunjavati za odlazak u mirovinu ili za stjecanje prava na mirovinu, a te su vrste starosna mirovina, prijevremena starosna mirovina, invalidska mirovina i obiteljska mirovina.Osim Zakona o mirovinskom osiguranju (NN 157/13, 151/14, 33/15, 93/15, 120/16, 18/18, 62/18, 115/18, 102/19, 84/21, 119/22), na rad umirovljenika se primjenjuje i Zakon o radu (NN 93/14, 127/17, 98/19, 151/22) jer je upravo ovaj zakon opći popis radnih prava. Zakon regulira ovakve slučajeve kako bi se omogućio rad koji je primjeren statusu umirovljenika, a umirovljenici si na taj način mogu osigurati dodatni financijski prihod kako bi poboljšali vlastitu socijalnu sigurnost.Plaća umirovljenika se oporezuje jednako kao što je to slučaj s plaćom drugih djelatnika, a mirovine koje su niže od osobnog odbitka imaju oslobođenje od plaćanja poreza na dohodak. Prema tome, ove mirovine nisu podložne oporezivanju.Broj umirovljenika koji rade do pola radnog vremena je porastao u odnosu na prethodne godine te on sada iznosi oko 1,9% od ukupnog broja korisnika mirovina (Hrvatski zavod za mirovinsko osiguranje, 2022). Položaj umirovljenika u Republici Hrvatskoj ukazuje kako je zapošljavanje istih poraslo i postaje učestalije, a razlozi tome se kreću od potrebe i osiguravanja bolje financijske situacije do želje za produktivnim i korisnim radom. |
| Abstract (english) | The pension system of the Republic of Croatia is an important part of the social security system. It is composed of three pillars, of which two pillars of pension insurance are mandatory and one is voluntary. In the past, the pension system of the Republic of Croatia was based on the model of generational security, and in the meantime it has changed to a capitalized system based on individual accounts of future retirees. This system is also called a three-tier pension system. Pensions represent a significant form of individual and national savings, which is important not only for the individual, but also for society as a whole. Today, the pension system and pension insurance in the Republic of Croatia are regulated by the Law on Pension Insurance, according to which pension is a monetary income from pension insurance. There are several types of pensions, and their differentiation is based on the conditions that must be met in order to retire or to acquire the right to a pension, and these types are old-age pension, early old-age pension, disability pension and family pension. Apart from the Law on Pension Insurance (OG 157/13, 151/14, 33/15, 93/15, 120/16, 18/18, 62/18, 115/18, 102/19, 84/21, 119/22), the Labor Law (Official Gazette 93/14, 127/17, 98/19, 151/22) also applies to the work of pensioners, because this law is a general list of labor rights. The law regulates such case in order to enable work that is suitable for the status of pensioners, and pensioners can thus provide themselves with additional financial income in order to improve their own social security. The pensioner's salary is taxed in the same way as the salary of other employees, and pensions that are lower than the personal deduction are exempt from paying income tax. Therefore, these pensions are not subject to taxation. The number of pensioners who work half-time has increased compared to previous years, and it now amounts to about 1.9% of the total number of pensioners (Hrvatski zavod za mirovinsko osiguranje, 2022). The position of retirees in the Republic of Croatia indicates that their employment has increased and is becoming more frequent, and the reasons for this range from the need and securing a better financial situation to the desire for productive and useful work. |
