Suchergebnisse

Метою дослідження є визначення етапів розвитку загальнообов'язкового пенсійного забезпечення в Україні. У статті пенсійне забезпечення пояснено як процес нагромадження й розподілу грошей, необхідних для задоволення потреб громадян пенсійного віку. Проблеми вітчизняного розвитку загальнообов'язкового пенсійного забезпечення розглянуто у поетапному розрізі. Перший етап (1991-2004 рр) – період використання Україною старих норм щодо пенсійного забезпечення, яке було характерне ще для командно-адміністративної економіки. Другий період (2004 р. – 2009 рр.) – період активного обговорення та ухвалення низки документів щодо побудови трьохрівневої пенсійної системи. 2010 р. – 2014 р. – третій період істотних змін у загальнообов'язковому пенсійному страхуванні. Четвертий період – 2014 р. – 2018р. – період запровадження жорстких обмежень та замороження індексації пенсій. ; The state of compulsory retirement provision is critically problematic, complex and not transparent under current conditions both in terms of legal regulation and in terms of the organization of financial flows. The purpose of the study is to determine the stages of the development of compulsory retirement benefits in Ukraine.The article grounds that the retirement provision is a process of obtaining pensions by the population; it is a process of accumulation and distribution of money necessary to meet the needs of citizens of retirement age. Contributions for compulsory retirement benefits are made both at the expense of payroll taxes and deductions from them.The problems of domestic development of compulsory retirement provision are represented in a staged manner. The first stage (1991-2004) is the period when Ukraine used old norms for pensions, which was typical for the command-and-administration economy. During this period the pensions of Ukrainians meant: the increasing of already existing and the introduction of new privileges for retirees; spreading the practice of writing off debts in payment of pension contributions; establishment of special pensions.The second period (2004-2009) is a period of active discussion and adoption of a number of documents on the construction of a three-level pension system, which foresees strengthening of the insurance principles in the existing solidarity system, the development of compulsory cumulative retirement provision, which remained unfulfilled. 2010 - 2014 is the third period of significant changes in the solidarity system, including: gradual increase of the retirement age for women in a step "six months per year"; increasing the requirements for seniority for pensions appointment; the introduction of significant restrictions concerning payments indexation for working pensioners.Fourth period (2014 – 2018) is the period of introduction of hardcore restrictions and freezing indexation of pensions. The acute economic crisis, deepened by the tense military-political situation, prompted the introduction of a regime of rigid saving and consolidation of social expenditures. A significant number of retirement privileges were aimed at limiting early retirement opportunities. Early retirement pensions for unemployed registered at the State Employment Service were canceled; the list of industries, professions, positions, employment giving the right on retirement on the basis of preferential terms was substantially reduced; a gradual increase of 5 years of retirement age and / or the overall duration of service required for early retirement began. In 2017, the income of a single social contribution is less than half of all revenues to the Pension Fund budget.

Pension provision is always a topical issue for disputes and discussions at various levels, due to the fact that each aspect is related to economic, political and legal issues, especially when Ukraine is improving the introduction of pension reform. Since January 2004, two laws on pension reform came into force in Ukraine - on state pension insurance and nonstate pension provision. Together, these laws regulate three levels of the pension system, that is a solidarity system of compulsory state pension insurance, a cumulative system of compulsory state pension insurance and a voluntary system of non-state pension provision. Despite the research in the system of social protection of some issues of retirement provision, the issue of retirement of sportsmen was not investigated enough. Therefore, the article examines the peculiarities of retirement of athletes, determines the grounds and conditions for the appointment of all types of pensions in the system of pension insurance (age, disability and loss of breadwinner) and in the system of pensions (years of service). These categories of athletes who have been granted the right to increase all types of pensions in accordance with the Law of Ukraine "On pensions for special merits to Ukraine". It is concluded that the economic problems in the state are at the forefront of the poor state of pension provision. In the economically weak states, which is now Ukraine, the system of pensions (at least for reasons of inadequate funding) is not able to provide the proper level of social guarantees, which include material payments. Therefore, a sufficiently large number of athletes are trained outside the country or generally go to a permanent place of residence in other countries. As the efficiency of the economy grows, it will be possible to expand and improve the system of social protection of athletes, including their pension provision. ; В статье исследуются особенности пенсионного обеспечения спортсменов, определяются основания и условия назначения всех видов пенсий как в системе пенсионного страхования (возраст, инвалидность и утеря кормильца), так и в системе пенсионного обеспечения (выслуга лет). Определены категории спортсменов, которым предоставлено право на увеличение всех видов пенсий в соответствии с Законом Украины «О пенсиях за особые заслуги перед Украиной». ; У статті досліджуються особливості пенсійного забезпечення спортсменів, визначаються підстави та умови призначення усіх видів пенсій як в системі пенсійного страхування (вік, інвалідність та втрата годувальника), так і в системі пенсійного забезпечення (вислуга років). Зазначені категорії спортсменів, яким надано право на збільшення усіх видів пенсій відповідно до Закону України «Про пенсії за особливі заслуги перед Україною».

The purpose of the article is to investigate theoretical and practical problems of legal regulation of retirement benefits in case of loss of a breadwinner. The relevance of the article is based on the statistics of the Pension Fund of Ukraine, which indicates the number of persons who need of assistance from the state in connection with the loss of a breadwinner. The issue of retirement benefits in the event of the loss of a breadwinner remains a social problem for society, which needs to be addressed both economically and through legal means. There is a need to carry out a legal analysis of the conditions and procedure for granting a pension in connection with the loss of a breadwinner. In this regard, the subjective composition of the legal pension insurance relationship was investigated in the event of the loss of a breadwinner, taking into account the practices and positions of the Supreme Court, the European Court of Human Rights, as well as the procedure and conditions for obtaining a pension in connection with the loss of a breadwinner.It should be noted that the state policy of Ukraine is currently aimed at implementing effective measures to bring national legislation closer to higher international and European standards in the field of social relations.In this regard, a legal analysis of international and European standards on retirement benefits was conducted in connection with the loss of a breadwinner. The methods used in the writing of the work is a formal-logical, comparatively legal, systematic method.The results obtained show that the national legal system of Ukraine in terms of regulating public relations arising from the provision of social security by the state to persons in need of financial support in connection with the loss of a breadwinner needs unification and systematization.In fact, social security legislation does not currently have a clear system, which affects the effectiveness of the practical implementation of legal provisions by Ukrainian citizens.In general, on the basis of analysis of special literature, foreign experience, current legislation, case law, practice of implementation of legal provisions, the Pension Fund of Ukraine has formulated proposals to improve the legal regulation of pension insurance in case of loss of a breadwinner. ; Научная статья посвящена исследованию теоретических и практических вопросов правового регулирования пенсионного обеспечения в случае потери кормильца, проанализировано законодательство по пенсионному страхованию в случае потери кормильца, а именно рассмотрен порядок и условия назначения пенсии в случае потери кормильца, субъектный состав правоотношений по общеобязательному пенсионному страховании в случае потери кормильца с учетом материалов практики и позиций Верховного Суда, Европейского суда по правам человека, международных и европейских стандартов по вопросам пенсионного обеспечения в связи с потерей кормильца. В целом, на основании изучения специальной литературы, действующего законодательства и практики его применения, зарубежного опыта сформулированы предложения по совершенствованию правового регулирования пенсионного страхования в случае потери кормильца. ; Наукова стаття присвячена дослідженню теоретичних та практичних питань правового регулювання пенсійного забезпечення у разі втрати годувальника, проаналізовано законодавство щодо пенсійного страхування у разі втрати годувальника, а саме розглянуто порядок та умови призначення пенсії у зв'язку з втратою годувальника, суб'єктний склад правовідносин із загальнообов'язкового пенсійного страхування у разі втрати годувальника з урахуванням матеріалів практики та позицій Верховного Суду, Європейського суду з прав людини, міжнародні та європейські стандарти з питань пенсійного забезпечення у зв'язку з втратою годувальника. Загалом, на підставі вивчення спеціальної літератури, чинного законодавства та практики його застосування, зарубіжного досвіду сформульовані пропозиції щодо удосконалення правового регулювання пенсійного страхування у разі втрати годувальника.

The purpose of the article is to investigate theoretical and practical problems of legal regulation of retirement benefits in case of loss of a breadwinner. The relevance of the article is based on the statistics of the Pension Fund of Ukraine, which indicates the number of persons who need of assistance from the state in connection with the loss of a breadwinner. The issue of retirement benefits in the event of the loss of a breadwinner remains a social problem for society, which needs to be addressed both economically and through legal means. There is a need to carry out a legal analysis of the conditions and procedure for granting a pension in connection with the loss of a breadwinner. In this regard, the subjective composition of the legal pension insurance relationship was investigated in the event of the loss of a breadwinner, taking into account the practices and positions of the Supreme Court, the European Court of Human Rights, as well as the procedure and conditions for obtaining a pension in connection with the loss of a breadwinner.It should be noted that the state policy of Ukraine is currently aimed at implementing effective measures to bring national legislation closer to higher international and European standards in the field of social relations.In this regard, a legal analysis of international and European standards on retirement benefits was conducted in connection with the loss of a breadwinner. The methods used in the writing of the work is a formal-logical, comparatively legal, systematic method.The results obtained show that the national legal system of Ukraine in terms of regulating public relations arising from the provision of social security by the state to persons in need of financial support in connection with the loss of a breadwinner needs unification and systematization.In fact, social security legislation does not currently have a clear system, which affects the effectiveness of the practical implementation of legal provisions by Ukrainian citizens.In general, on the basis of analysis of special literature, foreign experience, current legislation, case law, practice of implementation of legal provisions, the Pension Fund of Ukraine has formulated proposals to improve the legal regulation of pension insurance in case of loss of a breadwinner. ; Научная статья посвящена исследованию теоретических и практических вопросов правового регулирования пенсионного обеспечения в случае потери кормильца, проанализировано законодательство по пенсионному страхованию в случае потери кормильца, а именно рассмотрен порядок и условия назначения пенсии в случае потери кормильца, субъектный состав правоотношений по общеобязательному пенсионному страховании в случае потери кормильца с учетом материалов практики и позиций Верховного Суда, Европейского суда по правам человека, международных и европейских стандартов по вопросам пенсионного обеспечения в связи с потерей кормильца. В целом, на основании изучения специальной литературы, действующего законодательства и практики его применения, зарубежного опыта сформулированы предложения по совершенствованию правового регулирования пенсионного страхования в случае потери кормильца. ; Наукова стаття присвячена дослідженню теоретичних та практичних питань правового регулювання пенсійного забезпечення у разі втрати годувальника, проаналізовано законодавство щодо пенсійного страхування у разі втрати годувальника, а саме розглянуто порядок та умови призначення пенсії у зв'язку з втратою годувальника, суб'єктний склад правовідносин із загальнообов'язкового пенсійного страхування у разі втрати годувальника з урахуванням матеріалів практики та позицій Верховного Суду, Європейського суду з прав людини, міжнародні та європейські стандарти з питань пенсійного забезпечення у зв'язку з втратою годувальника. Загалом, на підставі вивчення спеціальної літератури, чинного законодавства та практики його застосування, зарубіжного досвіду сформульовані пропозиції щодо удосконалення правового регулювання пенсійного страхування у разі втрати годувальника.

In the context of the global aging of the population of the earth, Ukraine in particular, and the changes that have taken place in our society over the past decades, the right to education has become increasingly important and provides vital human needs and interests, and guarantees their social adaptability. The problem of improving and further developing the education sector in Ukraine has necessitated the preparation of competent future educators who can reflect on the needs of modern life in their practical work, especially the need to work with people of the third age. The article analyzes some features of the education development of people of the third age in the conditions of a total aging nation. The relevance of the problem of improving and further developing the education sector in Ukraine in connection with the need to train competent future teachers to work with people of the third age is considered. Taking into account that fact, that there is a pension reform in our country, and representatives of the Government and the Verkhovna Rada of Ukraine gradually raise the retirement age, the latest news about retirement, and hence the elderly, deserve special attention. So, the differentiation of terminology «pension age» and «advanced age» in Ukraine is demonstrated in the present article. The question whether only the retirement age in Ukraine changes and consolidation of legislative norms occurs, because the quality of the provision of such educational services should be reflected in the state educational system and be regulated by the regulatory framework of the national educational training system of Ukraine. Numerous training programs, mainly commercial, aimed at working with people of all ages is presented in the market of up-to-date educational services. Therefore, among the most important priorities highlighted in the article is the problem of distinguishing the «Andragoge» profession from the general term «Pedagogue» and introducing this profession into the State Classifier of Occupations of ...

The article reveals the features of social security for the elderly in Ukraine, as well as offers an analysis of international experience on this issue. The urgency of the research topic is due to a number of political, socio-cultural, integration and economic factors caused by the gradual entry of Ukraine into the European community. The problem of aging has become increasingly important in recent years, as global aging is occurring, which is most progressive in underdeveloped countries. It has been determined that in the vast majority of countries, the elderly are considered to be retired people. The World Health Organization refers to the elderly as people aged 60-75. Ukrainian law also stipulates that old age coincides with retirement. In the United States, the concept of «retirement age» is absent. From the age of 62, citizens have the opportunity to submit documents and, gradually, receive benefits: pensions, medical services, social assistance. There is a state-run Medicare public health program for the elderly. Residents of the United States want to work as long as possible and be active (play sports, travel). Canada is also active in increasing longevity: the government plans to increase the number of longevity to 81,000 by 2061. Europe has different retirement periods: France – 62 years, Germany – 67 years, Poland – 60 (women) and 65 (men). Almost all highly developed European countries provide decent social security and highly qualified medical care. According to statistics, the world's longest lives are in Japan and Morocco, in Europe – France, Iceland, Italy. In Ukraine, the population is aging quite rapidly and, thus, is at the bottom of the European rankings. Older people also include veterans of labor, as they have a work experience of 40 years or more. Ukrainian legislation provides a number of benefits for the elderly and labor veterans. Today, the Ukrainian government is trying to ensure and simplify the lives of the elderly as much as possible. Recently, the President of Ukraine announced the ...

The article "Pension Reform in Poland: Questions and Answers for Ukraine" deals with the issue of increase in spending on pension systems in both Poland and Ukraine which is due to the demographic crisis, social changes and economic crisis at both global and national levels, forcing reforms of these systems. Today, Ukraine is intensifying the process of introducing private pension provision. We consider the system of accumulative pension provision and, in particular, the non-state pension system. It is the non-state pension provision that raises a number of questions in Ukrainian society that Poland was able to answer to its society after the introduction of the new pension reform. The introduction of a three-tier Polish pension system (the first tier– funds of social insurance institutions, the second tier– open pension funds, and the third tier– employee pension programs, individual pension accounts) explained to Polish society the retirement age under the new pension reform, the minimum length of service necessary for retirement, whether it is advantageous to conceal or shows reduced income when declaring it in the new Polish pension system and whether future pension payments will be taxed in terms of income tax. Thus, we see that the Polish three-tier pension system is somewhat similar to the three-tier pension system declared in the Law of Ukraine "On Compulsory State Pension Insurance". However, the introduction of non-state pension provision in Ukraine (the second and third levels) is at an early stage. Thus, to intensify the system of accumulative pension provision, it is necessary to develop the insurance market of Ukraine which is not sufficiently developed; hence, we need to use the experience of the European Union, including Poland and other countries that have achieved high results in this regard. ; З'ясовано, що зростання витрат на фінансування пенсійних систем як Польщі, так і України відбувається через демографічну кризу, соціальні зміни та економічну кризу як на глобальному, так і національному рівнях, змушуючи до реформи цих систем. Сьогодні Україна активізує процес запровадження недержавного пенсійного забезпечення. Йдеться про систему накопичувального пенсійного забезпечення і, зокрема, про недержавну систему пенсійного забезпечення. Саме недержавне пенсійне забезпечення породжує в українському суспільстві низку питань, на які змогла відповісти своєму суспільству Польща після того, як запровадила нову пенсійну реформу. Запровадження тристовпеневої польської пенсійної системи (перший стовп – фонди установ соціального страхування, другий стовп – відкриті пенсійні фонди, третій стовп – пенсійні програми працівників, індивідуальні пенсійні рахунки) пояснило польському суспільству який вік виходу на пенсію згідно з новою пенсійною реформою, наявний мінімальний соціальний стаж у разі виходу на пенсію, чи вигідно приховувати або знижувати доходи під час декларування їх у новій польській пенсійній системі і чи будуть оподатковуватись майбутні пенсійні виплати з податку на прибуток. Отже, бачимо, що Польська тристовпенева пенсійна система є дещо подібна до трирівневої пенсійної системи, яку задекларовано в Законі України "Про загальнообов'язкове державне пенсійне страхування". Проте запровадження недержавного пенсійного забезпечення в Україні (другий та третій рівні) перебуває на початковій стадії. Для активізації системи накопичувального пенсійного забезпечення необхідний розвиток страхового ринку України, який ще мало розвинений, а тому нам треба використовувати досвід як країн Європейського Союзу, зокрема Польщі, так і інших країн світу, що досягли високих результатів у цьому питанні.

The analysis of the state of pension provision was carried out for servicemen, their family members and persons discharged from military service in Ukraine, and the possibility of adapting foreign experience to domestic conditions. The reforming of the pension system of Ukraine is one of the most problematic and relevant issues in recent decades. Restoration of justice in the calculation of pension benefits is the main goal of all stages of pension reform. At the same time, the provision of pensions is one of the biggest problems of the public policy in the 21century, not only in Ukraine. Therefore, the analysis of the accumulated experiences of reforms in other countries can both provide an opportunity to avoid many problematic aspects of the reform process, and help identify the most effective steps towards the transformation of the pension system in Ukraine. Therefore, pension provision of servicemen is the subject of the article. This is strongly influenced by the reality of a protracted armed conflict in the East of Ukraine which has exacerbated the issue of social security for servicemen and their families. Addressing these issues significantly accelerates the pace of formation of social protection standards for servicemen of the Armed Forces of Ukraine. The article deals with the social protection of servicemen as a state activity in the field of social policy, which is aimed at ensuring a decent standard of living for servicemen and their families. The multilevel hierarchy of the system of social protection of servicemen of the Armed Forces of Ukraine is described. The role of ministries and other institutions that ensure the functioning of the social protection system of servicemen is examined. The types of pensions that are entitled to persons discharged from military service in our country are analyzed. The amount of pension benefits and other types of financial support is the basis for calculating pensions for servicemen in our country. The urgent task of implementing the pension reform is to avoid "equalization" of pensions for different groups of the population. In the case of accrual of pensions to servicemen, pensions are recalculated with some violations. Such violations include ignorance of certain components of financial support, such as payment for a scientific degree, payment for an academic title, and a number of allowances, including an allowance for sports titles, an allowance for honorary titles, and also an allowance for performing certain special functions within the scope of official powers. One step to increase the effectiveness of the social protection mechanism is to study, analyze and learn from the experience of similar procedures of foreign institutions. To identify ways of reforming the pension provision for servicemen in Ukraine, the article compares similar experiences in leading NATO member states such as the USA, Great Britain, and France. The choice of these countries is determined by the fact that the reform of the domestic pension system for servicemen in post-Soviet Ukraine is largely based on borrowing the experience of these countries. The conclusions of the article include recommendations for reforming the system of pension provision of Ukrainian servicemen. ; Проаналізовано стан пенсійного забезпечення військовослужбовців і членів їх сімей та осіб, звільнених з військової служби, в Україні та можливості адаптації зарубіжного досвіду до вітчизняних умов. Тема реформування пенсійної системи України є однією з найболючіших та найактуальніших тем останніх десятиліть. Відновлення справедливості у визначенні пенсійних виплат є основною метою всіх кроків пенсійної реформи. Водночас, пенсійне забезпечення є однією з найбільших проблем державної політики ХХІ ст. не тільки в Україні. Саме тому аналіз набутого досвіду реформ інших країн може дати змогу уникнути багатьох проблемних моментів реформування та допомогти виокремити основні найефективніші кроки процесу трансформації пенсійної системи України. Предметом цього дослідження є пенсійне забезпечення військовослужбовців. Адже останні роки затяжного збройного конфлікту на Сході України актуалізували питання соціальної захищеності саме категорії військовослужбовців і членів їхніх сімей. Вирішення цих питань пришвидшить темп становлення стандартів соціального захисту військових Збройних Сил України. Розглянуто соціальний захист військовослужбовців як діяльність держави у сфері соціальної політики, яка спрямована на забезпечення гідного рівня життя для військовослужбовців та членів їхніх сімей. Описано багаторівневу ієрархію системи соціального захисту військовослужбовців Збройних Сил України. Проаналізовано функції Міністерств та інституцій, які забезпечують функціонування системи соціального захисту військовослужбовців загалом. Здійснено аналіз видів пенсійного забезпечення, на які мають право особи, звільнені з військової служби в нашій країні. Розмір пенсійних виплат та інших видів грошового забезпечення є базою для нарахування пенсій військовослужбовцям нашої держави. Актуальним завданням реалізації пенсійної реформи є уникнення "зрівнялівки" у розмірах пенсій різних категорій населення. У разі нарахування пенсій військовослужбовцям перерахунок пенсій здійснюють з порушеннями, зокрема ігноруючи певні складові грошового забезпечення, а саме: оплату за науковий ступінь, оплату за вчене звання та низку надбавок, серед яких надбавки за спортивні звання, за почесні звання та за виконання певних спеціальних функцій у межах службових повноважень. Одним із кроків поліпшення ефективності механізму соціального захисту є вивчення, аналіз та переймання досвіду аналогічної роботи закордонних інституцій. Для визначення шляхів реформування пенсійного забезпечення військовослужбовців здійснено порівняння аналогічного досвіду пенсійного забезпечення військовослужбовців і членів їхніх сімей на прикладі провідних країн– членів НАТО (США, Великобританії, Франції). Вибір цих країн зумовлений тим, що реформування вітчизняної системи пенсійного забезпечення військовослужбовців у пострадянській Україні багато в чому ґрунтується на запозиченні досвіду названих країн. Зроблені висновки містять рекомендації щодо рефорування системи пенсійного забезпечення військовослужбовців України.

Introduction. In order to further move towards the European Economic Area, Ukraine needs to take pension reform measures. Pension provision in Ukraine has to be profoundly reformed in terms of regulatory and legislative framework for calculating pensions in Ukraine. What is of particular importance is improving Ukraine's laws and methods for calculation and pension payments to citizens. Another important focus of the reform agenda is to define categories of people eligible for old-age pensions, disability pensions, and long- service pensions.Purpose. The purpose of the article is to interpret the regulatory and legislative framework for calculating pensions in Ukraine; to describe changes in pension payments before and after the reform was implemented; to highlight ways of improving pension payments in terms of regulations and legislation.Methods. The research methods used in the article include: analysis; comparison; historical method to consider the legislative framework for calculating pensions at different periods of time.Results. The regulatory and legal framework for calculating pensions in Ukraine is a complex system comprising the Constitution of Ukraine, the Laws of Ukraine, the Labour Code of Ukraine, decrees, Presidential decrees, International agreements and laws of the USSR. Some of these regulations and legislation need to be revised and amended in order to bring them in line with contemporary practices and modern standards.It is claimed that since 2017, Ukraine's government has been implementing the pension reform aimed at relieving the pressure on the working-age population and improving living standards for retired people. In particular, the retirement age has been raised, eligibility criteria for preferential pensions have been revised, and methods for calculating pensions have been changed.The Ministry of Social Policy of Ukraine argues that the new pension reform is expected to enhance social, labour and post-retirement relations, to increase tax revenues through reporting real salaries, to develop a framework of social justice when calculating pensions. The author points out that the regulatory and legislative framework for calculating pensions is outdated at this stage and it requires changes. The considered changes are as follows: the establishment of a working group for entitlement of preferential pensions; the introduction of wage differentials by industries and occupations; the increase of pensions in line with inflation and age; the implementation of notional defined contribution pension system; the introduction of the new Labour Code and Pension Code, which are expected to regulate labour and post-retirement relations and meet modern standards.It is also indicated that continued employment should be enforced by legislation and a system of granting advantages and social security benefits to those who retire later needs to be developed.In terms of legislation, sufficient regard should be given to non-state pension schemes, defined contribution pension systems, and the principle of fairness when it comes to pension entitlements. It is also crucial to adjust pension amounts and retirement age to align with the sustainability ratio and the average life expectancy.Discussion. Further research of regulatory and legal framework for calculating pensions in Ukraine should be focused on the development of the Pension Code and improvement of the existing laws relative to pension calculation and payment. The author also suggests differentiating minimum wages by industries and regions and countering the illicit labour market and campaigning against payments 'in envelope', because official wages are the basis for calculating pensions.

The article evaluates the activity of non-state pension funds (NPFs) as the main institutions of non-state pension provision in Ukraine. The shortcomings of the definition of the term "pension" in the legislation are pointed out and its author's interpretation is proposed. Based on the essence of the categories of "pension" and "security" the definition of the term "pension" is proposed. It is determined that the system of non-state pension insurance in Ukraine is ineffective due to low income and public confidence in non-state financial institutions, difficult macroeconomic and political situation in the country, poor development of the financial market, as well as lack state policy of promoting the importance of using non-state pension schemes welfare.The main tendencies of NPF activity in our pension assets accumulation are outlined. In the extended analyzed period, all NPFs are reduced; tries to increase the number of NPF participants over other concluded contracts; low placement of pension contributions from individuals; Low rates of nature have revealed that active and retirement assets activate and invest NPF activation, and highlight the level of compensation for active retirement assets. As for effective correlations, the federation maintains and uses a correlation between the return on investment from an activated non-state pension budget and the same investor engaged in retirement. It can also be noted that tenders are often used and they have deposit rates on NPFs.There is revealed that in order to activate the development of NPFs in Ukraine, it is necessary to implement measures that directly affect the effectiveness of further reforms of the pension sector. Namely, those reforms are: strengthening incentives for workers and employers (primarily tax) to participate in non-state pension programs; carry out more active outreach on the types and benefits of non-state pension insurance, legal advice on current legislation governing the pension sector; implementation of appropriate educational programs. Also, the development of NPFs in Ukraine is impossible without further development of the financial market and growth of household income. The experience of many countries in the world makes it possible to form an optimal model of pension reform.It has been found out that the promising direction of the NPF development in Ukraine is the introduction of pension plans with automatic enrollment in the cumulative pension system of citizens and the possibility of withdrawal from such a system after some time and under certain conditions. It should be accompanied by a stimulating government policy in the field of pension savings.Keywords: pension, non-state pension security, non-state pension fund, pension assets, pension contributions, pension payments.

The article deals with government regulation methods of mandatory retirement sav-ings system of Ukraine.The regulatory and legal framework of mandatory retirement savings system state regulation in Ukraine is considered.According to the author's thought about the investigated sphere, a state regulation means that of the state (represented by government) influences the system of forming and investing of pension savings, which includes economic objects, the processes that are involved in them.An author proves that state regulation is aimed to provide organized nature to such processes, arrange actions of those system participants, ensure compliance with laws and defend the state and public interests.In a broad sense, the state regulation of compulsory pension savings system includes: forecasting, planning, financing, budgeting, taxation, crediting, administrating, ac-counting, supervision and control of pension savings.The foreign models of state regulation of pension savings formation and investing are analyzed. Their advantages and disadvantages are described. It is shown that the le-gal rules those are governing the sphere of compulsory pension savings, are separated by different laws and regulations. This situation leads to fragmentation and sometimes contradiction of legislation in this sphere. Therefore, it is important at this stage to make a codification of pension legislation that will lead to the construction of a clear system of legal rules governing this area. ; В статье рассмотрены способы государственного регулирования системы обяза-тельных пенсионных накоплений в Украине.Рассмотрено нормативно-правовое обеспечение государственного регулирования системы обязательных пенсионных накоплений в Украине. По мнению автора, по ис-следуемой сфере государственное регулирование обозначает влияние государства (в лице государственных органов) на систему формирования и инвестирования средств пенсионных накоплений, которая содержит экономические объекты, сами процессы, лиц, участвующих в них.Автор обосновывает, что ...

The article reveals the essence of discrimination as one of the main principles of labor law. The role of labor rights in life of each person contributes to the necessity of their proper legal regulation. On the one hand any legal regulation begins with enshrining of basics of law which are principles that ensure integrity and uniformity of the system of law. On the other hand, aspiration of Ukraine to establish democratic society requires Ukrainian legislation to be complied with recognized world and European norms and standards. All of that highlights the need for scientific development and topicality of this issues. For better understanding of the principle of ban of discrimination the article provides brief theoretical basics of this issue. Special attention is paid to the analysis of the main international and national acts which regulate the principle of the ban of discrimination. The author underlines that taking into account a significant level of legislator's attention to the issues of the ban of discrimination on international level Ukrainian legislation has gaps in this sphere. The practical aspect of this issue is represented by analysis of the most common types of discrimination in Ukraine particularly discrimination according to sex, age and nationality. Discrimination on the basis of sex is represented by unreasonable advantages and when unfavorable conditions are created for men and women. People of retirement age or pre-retirement age as well as graduate students which are unexperienced suffer from age discrimination. Roma people mostly suffer from discrimination on the basis of nationality in Ukraine. The author focuses on the fact that employers are not obliged by legislation and state to bear liability for discriminate attitude or behavior against employees which complicates protection of the rights of the person who was a victim of such behavior.

Introduction. For more than 20 years, attempts have continued to carry out pension reform in Ukraine. However, the result is not yet comforting. The existing pension system of Ukraine does not provide sufficient security for pensioners. The situation worsens for several reasons: workers do not have any incentives to pay pension contributions; the chronic deficit of the Pension Fund puts pressure on the budget; very high pension costs very high "labor taxes". That is why there is a need to analyze the foreign experience of pensions, which is an invaluable source of knowledge and an example for the reform of the pension system in Ukraine.Purpose. Analysis of successful experience in building pension systems in the world. Study of the conditions that are necessary for effective reform of the pension system in Ukraine.Results. Today, in most countries, there are combined pension systems. They combine state distribution, mandatory and voluntary accumulative elements. The aging of the population forms new problems in the world. An increase in the proportion of pensioners increases the burden on pension systems. Every year more and more people age over 65 years. This means fewer active workers who can pay contributions to pension funds. Ukraine is also subject to this worldwide trend. Rapid aging of the population, a significant increase in the number of pensioners and a decrease in the economically active population forces the country to look for the most appropriate model for building a pension system.Countries of the post-Soviet space have a lower rating in the Global Age Watch Index, however, Ukraine takes the worst position among these countries. The difficult demographic situation in Ukraine significantly complicates the development and implementation of the pension reform. One of the main demographic problems of Ukraine is very high premature mortality and one of the lowest life expectancy in Europe. Also in Ukraine, the average life expectancy of men is lower than in most developed countries. Among the post-Soviet countries, only Ukraine plans to increase the retirement age, despite the shortening of life expectancy. We try to have a similar retirement age with more developed countries, but the government does not take into account the low quality of life, low income and high inflation.Originality. For a complete analysis of the pension system, one should take into account the level of the country's economic development, the level of inflation, the minimum cost of living, and the birth rate, the quality of life of the population, the period of retirement and the size of pensions. The formation of an effective pension system requires reforms in related areas, such as financial, tax and social. The reform focuses on reducing the chronic deficit of the pension fund, modernizing and improving the efficiency of the functioning of the solidarity level of the pension system. It does not concern the problem of forming the second and third levels of the pension system.Conclusion. Ukraine suffers from the economic crisis not only in the pension system, but also in the economy as a whole. Pension reform should be implemented only after all three levels of the pension system begin to work. In the current conditions, the most effective type of pension system is a mixed type. The only way to improve the current state of the pension system in Ukraine is to implement the funded system and non-government funds.

UK: У статті розглянуті особливості побудови системи загальнообов'язкового державного пенсійного страхування в Україні. Визначено стан та перспективи накопичувальної та недержавної систем пенсійного забезпечення. Проаналізовано джерела формування та напрями використання коштів солідарної системи загальнообов'язкового державного соціального страхування. Виявлено особливості нарахування та сплати єдиного соціального внеску як головного джерела коштів Пенсійного фонду за діючим законодавством. Розглянуто необхідність збалансування бюджету Пенсійного фонду за рахунок асигнувань із Державного бюджету України. Описано новації пенсійного законодавства запроваджені з 2018 року. Визначено напрями оптимізації солідарної системи пенсійного забезпечення в Україні. EN: The system of pensions is one of the most important elements in the field of social protection of the population in all developed democratic countries, and reflects the fulfillment of the basic functions of the state. The necessary social condition for the functioning of the pension system is the citizens' confidence in ensuring old age, in the fulfillment by the state of their responsibilities to the citizen, that after they have reached a certain retirement age, they have the right to replace their salary with a pension. However, today, as never before, the question is how to balance the Pension Fund budget with a view to ensuring adequate pension payments.

Principal models of social state realized in developed democratic countries are briefly considered in the article. Influence of key political ideologies on formation and specific character of these models has been researched. Prospects of use of world experience of social state functioning and influence of ideological factors on establishment of social state in Ukraine in terms of social insurance reformation, in particular of retirement benefits, have been analyzed. It has been found out that unlike western democratic co untries, declared ideological convictions of political forces supporting the ruling authorities do not make a substantial influence on their political activity, and state policy, in particular in social area, is not determined by ideological determinants.Key words: social state, models of socials state, ideological determinancy, social partnership, social insurance, social strategy, pension insurance. ; Розглянуто основні моделі соціальної держави, реалізовані в розвинутих демократичних країнах. Досліджено вплив провідних політичних ідеологій на формування та специфіку цих моделей. Проаналізовано перспективи використання світового досвіду функціонування соціальної держави та вплив ідеологічних чинників на становлення соціальної держави в Україні на прикладі реформування соціального страхування, зокрема пенсійного забезпечення. З'ясовано, що, на відміну від західних демократичних країн, задекларовані ідеологічні переконання провладних політичних сил суттєво не впливають на їх політичну діяльність, ідеологічні детермінанти не визначають державної політики, зокрема в соціальній сфері. Ключові слова: соціальна держава, моделі соціальної держави, ідеологічна детермінованість, соціальне партнерство, соціальне страхування, соціальна стратегія, пенсійне страхування.