MHRE215D Pension insurance systems


The course introduces the students to the basics of pension systems and reforms. The objectives of the course are the following:

1. To teach the students the basic concepts and relations concerning pension systems.

2. To show the students that the same objectives can be reached by rather different tools.

3. To inform the students on the most important currents on pension reforms in different countries.

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Human Resources Management and Development (in English) Distance Learning


Asst. Prof. Mariana Dimitrova, PhD

Course Description:



After completing successfully this course the students will:


•What are the problems of the pension system and what are the prospects for its development and improvement;

•Accurately define and apply terminology associated with retirement, and recognize variances in terms in different countries;

•Obtain the general understanding of the types of payments and the rights of the insured persons.

•How functions the system of state compulsory social security, what are the types and sources of funding of pensions for work;

•Acquire the most general knowledge about pension entitlements and ways of calculating its size;

•How functions the system of additional (mandatory and voluntary) pension systems;

2)are capable of:

•Describing the context of retirement and the related consequences.

•Developing of analytical skills to a level where students can evaluate critically the pension literature, especially theoretical and policy papers;

•Developing skills to a level where students can assess different models of pension systems.

Students have knowledge:

•of the basic management concepts,

•of the nature and importance of the management and development of human resources.


Types of Courses:

Language of teaching:


  1. Introduction to social insurance and pension systems. Purpose, principles, common characteristics and role of insurance in the social safety net. Demographic processes
  2. Description of the role that each of the following parties may play in the provision of pensions and other benefits: the state, the employers or groups of employers, the individuals or groups of individuals.
  3. Legal framework of the social security system.
  4. Contemporary pension model in Bulgaria. Persons insured and insurers in the state social insurance.
  5. Contributions, income and pension.
  6. Organization and functioning of the pension system within the current three-pillar model.
  7. Organization and functioning of the first mandatory solidarity pillar of state social insurance.
  8. Organization and functioning of the second, mandatory supplementary pension pillar.
  9. Organization and operation of the third, voluntary additional pension pillar.
  10. Issues and challenges of the pension system and model, and possible solutions.
  11. Old-age pension system. Disability pensions. Widow’s pension. Orphan’s allowance.
  12. Private pension funds (voluntary and mandatory types). Challenges.
  13. Pension debates and reforms in Europe. Pension debates in the US.
  14. Current evaluation: test
  15. Current evaluation: course work


1. Данева, И.2018.Осигуряване и осигурителен пазар.НБУ, София

2. Кодекс за социално осигуряване с последните изменения и допълнения

3. Закон за бюджета на държавното обществено осигуряване за текущата година.

4. Наредба за пенсиите и осигурителния стаж

5. Петков, Б. и колектив. Социално осигуряване - годишник. С., ИК „Труд и право”, 2018 г.

6. Салчев, П., Георгиева, Л.2008. Принципи и практики в здравното и пенсионно осигуряване.

7. Николов, Н. Системи за пенсионно осигуряване – учебник. С., УМ-НБУ,2012 г.

8. Комисия за финансов надзор. Какво трябва да знам за допълнителното пенсионно осигуряване.

9. АИКБ.БСК и др.2011.Пенсионното осигуряване в Републикса България. Проблеми и необходими промени.

10. ИПИ.2015.Планираните промени в пенсионното дело: оценка на потенциалните ефекти. София

Допълнителна литература:

1. КТ „Подкрепа“.2009.Пенсионни системи в някои страни от ЕС и България.