• Type: Publication series
  • Date: 1/14/2013

Czech Republic – Second Pillar of Pension Reform Moves Forward 

KPMG in the Czech Republic reports that the country’s pension reform began on January 1, 2013. Employees participating in the second pillar of the pension system will have some additional administrative burdens – as will their employers. Additionally, their personal disposable incomes will decline somewhat due to their participation, although, correspondingly, their tax liability under the first pillar will be reduced, but not in equal proportion to their new second pillar payment burden. Cross-border workers subject to the Czech social security system may opt to participate in the second pillar.

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