MHRE215 Системи за пенсионно осигуряване


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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Управление и развитие на човешките ресурси (на английски език)


гл. ас. Мариана Димитрова  д-р

Описание на курса:


After completing successfully this course the students will:

1) know:

• 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.

Предварителни изисквания:
Students should have the following knowledge and/or skills:

• of the basic management concepts,

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

Форми на провеждане:

Учебни форми:

Език, на който се води курса:

Теми, които се разглеждат в курса:

  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. Social insurance code.
  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 first mandatory solidarity pillar of state social insurance
  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. Test-current evaluation
  11. Issues and challenges of the pension system and model, and possible solutions.
  12. Old-age pension system. Disability pensions. Widow’s pension. Orphan’s allowance. Private pension funds (voluntary and mandatory types). Challenges.
  13. Pension funds and systems in Europe
  14. Pension funds and systems in OECD countries
  15. Presentations of course works

Литература по темите:

Suggested Readings:

• Social Insurance Code;

• Law on Budget of the State Social Insurance;

• Ordinance on pensions and insurance service;

• Petkov, B. et al. Social security - Yearbook. Publishing House "Labour and Law", 2012

• Nikolov, N. pension system - textbook. S., SM-NBU, 2012

• Blake, D. (2006) Pension Finance, John Wiley & Sons, Ltd.

• Logue, D.E. and Rader, J. S. (1998) Managing Pension Plans: A Comprehensive Guide to Improving Plan Performance. Harvard Business School Press, Boston, Massachusetts.

• Alternatives:

• Blake, D. (1995) Pension Schemes and Pension Funds in the United Kingdom. Clarendon Press, Oxford.

• Davis, E. P. (1995). Pension Funds - Retirement-Income Security, and Capital Markets - An International Perspective. Clarendon Press, Oxford.

• World Bank Policy Research Report (1994) Averting the Old Age Crisis, Policies to Protect the Old and Promote Growth. Oxford University Press, New York.

• Holzmann, R., Orenstein M., Rutkowski M., Pension reform in Europe: process and progress , Imprint Washington, DC : The World Bank, 2003.


• Antolin, P. (2008), "Pension Fund Performance", OECD, Working Papers on Insurance and Private

• Pensions, No. 20, OECD publishing, © OECD.

• OECD (2011), Pensions at a Glance 2011: Retirement-income Systems in OECD and G20

• Countries,OECD Publishing.

• World Bank, 2001. New Ideas about Old Age Security. Holzmann, R. and Stiglitiz, J. E. (Editors).



Средства за оценяване:

test - 40%

written assignment-40%

Discussions - 20%