| Abstract [eng] |
This masters thesis analyzes occupational pensions in Lithuania and chosen European Union countries. The topics of occupational pensions role in social security system and analysis of occupational pensions legal regulation is discussed. Pension system is usually made up of three pillars, in which second pillar includes occupational pensions. Participation in them is usually collective, based on agreements between social partners. The thesis analyzes legal regulation of occupational pensions in Lithuania. Since july of 2006, there has been a legal basis to establish occupational pension funds in Lithuania but at the time this thesis is written, there hasn‘t been any funds established. This thesis also analyzes occupational pension systems in Sweden, Netherlands, Spain, France and Ireland. Depending on which social model prevails in the country, the place of occupational pensions in Europe‘s countries isn‘t identical. In Ireland, where there‘s a liberal social model, there is no obligation to organize occupational pension funds. Netherlands and France, as an example of conservative social model, participation in second pillar is mandatory. Sweden, where social democratic model prevails, participation in occupational pensions funds is fully or semi mandatory. In Spain, representative of mediterranean social model, occupational pension funds weren‘t very common because first pillar pensions ensured good security. Occupation pension funds are a way for employers to extend their obligation to employees in regards to pension plans and there are several types of pension plans in the country. |
