ОСОБЛИВОСТІ ФОРМУВАННЯ ТА РЕАЛІЗАЦІЇ КОРПОРАТИВНИХ ПЕНСІЙНИХ ПРОГРАМ В УКРАЇНІ

Анотація

Urgency of the research. In conditions of low size public pensions the issue concerning ensuring sufficient level of pension benefits by established corporate pension programs is very important, as it stimulates human resources and has a positive impact on the image of entities. Target setting. Unsatisfactory level of social protection of pensioners, chronic deficit of Pension Fund of Ukraine created preconditions of development of accumulation non-governmental pension insurance, which is intended to solve a number of social and economic problems of the country and contributes to its sustainable development. Actual scientific researches and issues analysis. The scientific works of such scholars as I. Novikova, N. Prykaziuk, O. Rudenko, O. Tkach, I. Tsiurko, I. Shavryna and others deal with the introduction and implementation of corporate pension insurance at companies of all forms of ownership. Uninvestigated parts of general matters defining. In general the above mentioned scientists research results contributed to an improvement of non-governmental pension maintenance system. However, not all the economic and organizational aspects of corporate pension insurance problems are solved completely that requires further research in this area. The research objective. The research aims to determine the tasks of corporate pension insurance of employees and stages of its implementation in practice. The statement of basic materials. The article explains expediency of combination of state pension insurance with the private corporate pension maintenance. The main tasks of the corporate pension insurance and their importance both for the employee and for the employer were determined. The author outlined the basic problems of development and implementation of corporate pension schemes at the company in current economic conditions. Conclusions. Corporate pension insurance program is an alternative social protection of employees. The main advantages of corporate pension programs are the motivation of staff, internal resources investment and enhance the company’s prestige at the labor market.

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