Theory and practice of social security

  • Credits: 6
  • Ending: Examination
  • Range: 2P + 2C
  • Semester: summer
  • Year: 2
  • Faculty of Economics and Finance

Teachers

Included in study programs

Finance and Taxes

Teaching results

By completing the course, students will gain theoretical and especially practical knowledge of social security in the conditions of the Slovak Republic and other EU countries. The aim is to approach the functioning of individual components of social security from the aspect of institutional, system financing, benefit - personal and material scope, to orientate in the main factors of influence with an emphasis on the economic and demographic factor. Gain knowledge of the methodology of calculating individual doses. Orientation in the issue of coordination of social security systems.
After completing the course, the student should be able to:
Knowledge and understanding:
- the ability to identify the institutional framework of the social security system
- acquire theoretical and practical knowledge in the field of individual components of social security (social insurance, state social support, social assistance)
- apply the acquired theoretical and practical knowledge from the social security system
- analyze and professionally process theoretical and practical issues of the system in the Slovak Republic and in the world, compare in terms of financial security, personal and material scope
Skills:
- the student is able to critically analyze and explain the provisions of the Social Insurance Act and apply them in practice while respecting ethical standards,
- analyze, compare and evaluate models of the functioning of social security, the effects and links of the system to economic, demographic and other processes,
- to obtain, analyze and professionally process data relevant to the given issue.
Competencies:
- acquire specific and core competencies for the needs of socio-economic practice, as well as further study, with an emphasis on systemic competencies in the field of social security.

Indicative content

The subject is divided into two problem areas. The first part deals with an overview of the basis of social security in the social system of companies - the historical development of social security, principles and principles, functions and tools, goals, models of functioning in market economies, in general about financing systems. The second part is focused on practical issues of the functioning of the system in the conditions of the Slovak Republic in the context of individual participants in social security. Performance and organization of social insurance, health insurance, pension insurance in the structure of its three pillars, accident insurance, guarantee insurance, unemployment insurance. One - off and repeated state social support benefits. Social assistance and social work.
1. Social security in the social system. Theoretical background, goals and effects of the social security system. Social security models in market economies.
2. Social security financing systems and methods, institutes, principles, breakdown of benefits and services.
3. Institutional arrangements and financial security of social insurance.
4. Sickness insurance. Personal scope of health insurance. Insurance benefit system. Methodology for calculating sickness benefits.
5. Mandatory public pillar of pension insurance. Financing options. Personal and material scope of pension insurance. Methodology for calculating pensions.
6. Defined contribution system of old-age pension savings. Basic characteristics and system of operation. Contributions, payment of pensions, types of funds, types of payments.
7. Supplementary pension savings in changed conditions. Principles, benefits, institutions.
8. Accident and warranty insurance. System operation. Methodology for calculating benefits.
9. Unemployment insurance. System operation. Methodology for calculating unemployment benefits.
10. State social benefits. Support system for families with children in EU countries.
11. Social assistance system. Principles and tools of social assistance, institutional security. Financing of social assistance.
12. Coordination of social security systems within the European area.

Support literature

1. Rievajová, E. a kol.: Sociálne zabezpečenie. Bratislava: Ekonóm, 2017
2. Sika, P. a kol.: Sociálna politika. Bratislava: Vyd. EKONÓM, 2018. ISBN 978-80-225-4544-0
3. Husáková, M.: Sociálna práca. Bratislava: Vyd. EKONÓM, 2014. ISBN 978-80-225-3851-0
4. Krebs, V. a kol.: Solidarita a ekvivalence v sociálních systémech. Praha, VÚPaSV, 2009
5. Macková, Z.: Právo sociálneho zabezpečenia (všeobecná časť). Bratislava: Heuréka, 2017. ISBN 978-80-8173-048-1.
6. Collection of Pension Contributions: Trends, Issues and Problems in Central and Eastern Europe. International Labour Organization, 2007
7. Pongráczová, E. a Šipikalová, S.: Sociálne zabezpečenie – aplikačné praktikum. Bratislava: Ekonóm, 2016. ISBN 978-80-225-4227-2.

Requirements to complete the course

Completion of the course is conditioned by continuous assessment at seminars (40%: final semester test – 25%, active participation in seminars – 5%, semester work – 10%) and successful completion of a written final exam, which represents 60% of the total assessment.

Language whose command is required to complete the course

Slovak, English

Date of approval: 07.02.2023

Date of the latest change: 27.10.2021