Spoen in supplementary pension savings allows you to draw advance and avoid financially inappropriate early retirement.
Leaving for early retirement means irreversible shortening of the pension. In addition, early retirees cannot perform a self-employed activity based on insurance. If they opt for it, the payment of the early retirement will be suspended for them, which is limiting.
How to cut the percentage of pedasn pension| According to the day of attendance / percentage penalty |
|---|
| 90 a mn | 91-180 | 181-270 | 271-360 | 361-450 | 451-540 | 541-630 |
| 0,9 % | 1,8 % | 2,7 % | 3,6 % | 4,8 % | 6 % | 7,2 % |
| 631-720 | 721-810 | 811-900 | 901-990 | 991-1080 | 1 081-1 170 | 1 171-1 260 |
| 8,4 % | 9,9 % | 11,4 % | 12,9 % | 14,4 % | 15,9 % | 17,4 % |
| zdroj: SSZ |
This restriction does not apply in advance, you can stay arbitrarily and unlimited. It’s not two days from the sttu. For pre-retirement, you must join the supplementary pension savings board for at least five years. The information you need to have is prescribed and depends on how long you go to the advance. The advance must take at least two years and at most five years.
For the year 2019, the salary for leaving the pre-retirement must be at least 9,368 crowns per msc. The advance notice must be at least 30% of the average salary for the calendar year before the advance started, explains Gabriela Ivanco from Mazars.
The following contacts are prescribed for this year:
- For two years 224 832 K
- For those years 337 248 K
- For those years 449 664 K
- Na pt let 562 080 K
According to the statistics of the Association of Pension Societies, as of 30 September 2019, a total of 4,311 persons received advance payments from supplementary pension funds, the average advance payment was CZK 9,800.
And how are the benefits of advance. The health insurance is paid for the predecessor, and in the course of the day of the old-age pension there is a similar period as the excluded period of insurance, notes the adviser Gabriela Ivanco.
The hum is not limited
Ancestors can work indefinitely, ie until they reach retirement age. According to experts, they usually choose to work on one of the employment agreements or shorten the relationship. Predecessors can also do business or work full time, there is no limit to their own income, which is a difference compared to temporary pensions, which cannot have an income based on pension insurance, adds Ivanco.
As he adds, the employed predecessors pay from their gross wages social and health insurance and income tax. In the case of social security and personal income tax, there are no days left, but even the calculation is not appropriate for me. Only in the case of health insurance, the minimum replacement base does not have to be observed, what pays off when working part-time with a gross wage, not the other minimum wage. In the case of personal income tax, predecessors can sign a tax return with one employer and apply a discount of CZK 2,070 on taxpayers in the case of income tax, says the tax adviser.
Business in addition to the main activity
If the predecessor decides to do business, the performance of self-employment is considered for the purposes of the payment of health insurance as the performance of self-employment, because the predecessors are the main insured. Thus, the health insurance company is calculated from the actual exchange base and the minimum exchange base does not have to be observed, as is the case with the performance of the main independent activity, adds Gabriela Ivanco. In other words, health insurance contributions are due to it.
When paying social security, the performance of self-employment in advance is considered to be the performance of the main self-employment. Gaining the period of insurance of the working predecessor, when the income is paid by the social insurance, but has a positive effect on the calculation of the subsequent old-age pension, concludes the counselor.
