Сучасний стан та перспективи розвитку ринку недержавного пенсійного забезпечення в Україні

Abstract

У статті розглянуто особливості ринку недержавного пенсійного забезпечення в Україні. Визначено окремі переваги укладання пенсійних договорів страховими компаніями. Проведено аналіз основних показників балансу недержавних пенсійних фондів. Здійснено оцінку динаміки обсягів укладених пенсійних контрактів пенсійними фондами. Було визначено основні проблеми, що стримують діяльність системи недержавного пенсійного забезпечення. Запропоновано основні шляхи підвищення ефективності третього рівня пенсійної системи.

The article examines the essence, features and legal framework that regulates the market of non-state pension market in Ukraine. Certain advantages of concluding pension contracts by insurance companies over the conclusion of pension contracts by non-state pension funds have been identified. An analysis of the main indicators of the balance sheet of non-state pension funds was carried out, namely the amount of pension payments, pension assets and pension contributions. It has been established that the balance sheet of non-state pension funds is highly liquid and non-state pension funds of Ukraine are a fairly reliable financial institution. An assessment of the dynamics of the volumes of pension contracts concluded by pension funds was carried out. The main trends of concluding pension contracts by non-state pension funds were determined, it was established that more than 90% of concluded pension contracts are contracts of individuals, while legal entities are not interested in involving workers in the third level of the pension system of Ukraine, and the share of pension contracts of individual entrepreneurs is generally 0.01%. The main problems restraining the activity of the non-state pension system were identified: low level of financial literacy of the population, low level of income of the population, lack of tax incentives for employers, low level of public trust in financial institutions, imperfection of normative and legal regulation, narrow choice of financial instruments for investment, lack of qualified staff and others. The main ways of improving the efficiency of the third level of the pension system are proposed.