Abstract
As part of the social insurance system, the pension insurance system plays an important role as a long-term social insurance policy used to pay the employees when they are outside the labor force or no longer join the labor relations Any employee will reach the end of his / her working age (except for the case of death), therefore retirement is the regime applied to almost all people and is the main purpose when they participate in social insurance. Retirement insurance is a means of overcoming risks, ensuring that employees at the end of their working age have a certain amount of money so that they do not have to depend on relatives to become a burden to their families, communities and society. Although the Law on Social Insurance in 2014 has been implemented since 01/01/2016, there are certain limitations in the law as well as in practice. The article analyzes the experiences of Canada, Japan, and China in the development and implementation of pension schemes, in order to draw lessons for the improvement of this regulation in Viet Nam.
Keywords: The pension insurance system, limitations, experience, recommendations.
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Ban biên tập Tạp chí Kinh tế & Quản trị Kinh doanh
Phòng 514, Nhà điều hành, trường Đại học Kinh tế & Quản trị Kinh doanh
Địa chỉ: Phường Tân Thịnh, thành phố Thái Nguyên
Email: tapchikt-qtkd@tueba.edu.vn; Điện thoại: 0208.3903373