Abstract
Bulgarian Abstract: Социалното осигуряване се реализира чрез постоянни социални осигурителни плащания. Имат се предвид обезщетения за пенсии, заболявания, бременност и др. чрез тях се компенсира загубата на доход поради прекратяване на трудовата дейност или се покриват извънредните разходи предизвикани от настъпилите промени в индивида. Социалното осигуряване се осъществява на базата на предварително внесени вноски от работодателите, от осигурените и от държавата. English Abstract: This study examines the development of pension systems based on the main classical models: capital-covering, cost-covering and mixed. Particular attention is paid to the types of pension savings, whereas analyzed in detail are corporate pension funds, independent pension funds and funds providing one-off lump sum at a certain age and upon retirement due to old age or disability. Presented are possible pension schemes and pension plans.
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