Corporate pension schemes for employees at the enterprises of Ukraine

Tsyrko I. A.
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Tsyrko I. A.: Simon Kuznets Kharkiv National University of Economics

Вісник економіки транспорту і промисловості, 2014, issue 48, 24-29

Abstract: This article is devoted to the problems of personnel corporate pension providing at enterprises (organizations) of Ukraine. Social orientation of successful enterprises of our country is found in high care for your personnel and as a result realized in the creation of corporate pension programs for employees pension providing in old age. Making retirement savings to workers can occur pension programs of enterprises’s corporate pension fund. The employer and the employees of the conditions for approval of the Council and the Administrator may determine the list of corporate pension schemes at the enterprise according to various criteria. Analysis of scientific papers with the above-noted problems showed that existing publications not disclosed the issue of the type’s typification of corporate pension programs, which should be based on the preliminary analysis of corporate pension programs (schemes) at enterprises (organizations) of Ukraine, where a corporate pension funds (CPP) was created. This confirms the relevance of the problem and defines the article’s purpose. The article’s purpose is to determine the range of socially oriented enterprises of Ukraine, which implement corporate pension programs for employees and assigned the types of pension programs based on the criteria's differentiation. The author proposed the types’ typification of pension programs for the criteria of their differentiation as a result of the research. Types of pension programs that are offered in the article: 1) Pension programs for executives; 2) Pension programs for employees; 3) Flexible pension programs.

Keywords: КОРПОРАТИВНі ПЕНСіЙНі ФОНДИ; КОРПОРАТИВНі ПЕНСіЙНі ПРОГРАМИ; ПРАЦіВНИКИ; ПіДПРИєМСТВО; ВИДИ КОРПОРАТИВНИХ ПЕНСіЙНИХ ПРОГРАМ; НЕДЕРЖАВНЕ ПЕНСіЙНЕ ЗАБЕЗПЕЧЕННЯ (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scn:031720:15715870

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