Bireysel emeklilik sistemi (BES), 2003 yılında yürürlüğe giren 4632 sayılı Bireysel Emeklilik Kanunu ile sosyal güvenlik sistemine tamamlayıcı nitelikte getirilen gönüllü katılım esaslı bir sistemdir. Bireysel katkı payları toplanarak elde edilen gelir emeklilik fonları aracılığıyla ülke ekonomisine kaynak sağlamak üzere değerlendirilmekte, böylelikle ekonomik kalkınma ivme kazanmakta ve katılımcılar emeklilik dönemlerinde ek gelir imkânı elde etmektedir. 2017 yılına gelindiğinde Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanununda Değişiklik Yapılmasına Dair Kanun ile BES’in alt yapısı üzerine otomatik katılım sistemi (OKS) inşa edilmiştir. Böylelikle BES gönüllü katılım esasından çıkartılarak zorunlu hale getirilmiştir. Çalışmada, genel hatlarıyla kamu sosyal güvenlik sistemi ve bu sisteme gönüllülük esasına uygun olarak tamamlayıcı nitelikte uygulamaya konulan BES ile OKS’ne kısaca değinilmiş, devlet borçlanması hakkında teorik bilgiler aktarıldıktan sonra OKS, zorunlu devlet borçlanması olarak adlandırılabilir mi sorusuna yanıt aranmıştır.
The Individual Pension System (BES) is a voluntary-based system introduced as complementary to the Social Security System by the Individual Pension Act No. 4632 which entered into force in 2003. Individual contributions are assessed to provide resources to the country’s economy through the pension funds, thus the economic development gains a momentum and participants get an additional income opportunity during their retirement periods. By 2017, the Automatic Participation System (OKS) was built on the subsystem of the BES with the Law on the Amendment to the Personal Pension Savings and Investment System Act. It has been made mandatory by voluntary participation. In the study, the general lines of the public social security system and the system is implemented in complementary quality in accordance with the essence of volunteering with the BES and the OKS briefly referred to, after the theoretical information about government debt was transmitted, the OKS was asked for a response to the question whether it can be called mandatory government debt.
The private pension system (PPS) is a voluntary system based on voluntary participation, which was introduced as complementary to the social security system with the Private Pension Law no 4632. The income collected by collecting individual contributions is used to fund the national economy through pension funds, thus accelerating economic development and participants gain additional income during their retirement. In 2017, the Draft Law on the Amendment of the Private Pension Savings and Investment System Law and an automatic participation system were built on the PPS infrastructure. Thus, PPS was removed from the principle of voluntary participation and made compulsory. In this study, the general social security system in general and the PPS, which was implemented as complementary in accordance with the voluntary principle, were briefly touched on the automatic participation system.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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