The collection of pension contributions: a comparative review of three Central European countries

Tine Stanovnik, Predrag Bejaković and Agnieszka Chłoń-Domińczak

Economic Research-Ekonomska Istraživanja, 2015, vol. 28, issue 1, 1149-1161

Abstract: This article presents a comparative review of systems of collection of pension contributions in three Central European countries. We discuss some basic requirements for successful contribution collection and show how these three countries fare in that regard. The changing role of the social security institutions is described. The broad trend toward integrated collection systems, with an enhanced role of the tax authority is clearly discerned, although with some country-specific features. Contribution compliance is analysed for the largest group of insured persons – employees, using the indicator: covered wage bill (as percentage of GDP). The value of this indicator has mostly been decreasing in the 2000s. This is not a satisfactory development and could contribute to the deteriorating financial sustainability of public pension systems.

Date: 2015
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DOI: 10.1080/1331677X.2015.1100836

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