Pentsio sistema publikoaren erreforma: abenduaren 28ko 21/2021 legea

Abstract

[eus] Lan honetan, Espainiako pentsio sistema publikoaren iraunkortasuna bermatzeko ahaleginetan aurrera eraman den azken erreformaren lehenengo zatia aztertuko da. Biztanleriaren zahartzeak, baina batez ere, Baby Boom-eko belaunaldiak erretiroa hartzen hasteak, finantza presio handia eragingo du pentsio sisteman hurrengo urteetan. Egoera horri irtenbide bat emateko, aztertuko den legeak, Gizarte Segurantzako Lege Orokorrean zenbait aldaketa burutu ditu gai hauen inguruan: pentsioak errebalorizatzeko eran, erretiratzeko dauden modalitate ezberdinetan eta gainera, belaunaldi arteko ekitate mekanismoa sortu du. Azalpen teoriko eta zenbait adibide praktikorekin pentsio sisteman egin eta egingo diren aldaketak modu erraz batean ulertaraztea da lan honen helburua, egungo gizarteari interesa eta aldi berean kezka pizten dion gai bat delako pentsio sistemaren iraunkortasuna. Euskera

[eng] This paper will analyse the first part of the last reform carried out in the efforts to guarantee the sustainability of the public pension system in Spain. The aging of the population, but above all the beginning of retirement by the Baby Boom generation, will generate strong financial pressure on the pension system in the coming years. To find a way out of this situation, the law under analysis introduces a series of changes in the general Social Security law concerning the revaluation of pensions, the different retirement modalities, and the creation of an intergenerational equity mechanism. With a theoretical explanation of the reform and a series of practical examples, the aim of this work is to provide a simple understanding of the changes that will take place in the pension system, since the sustainability of the pension system is an issue of interest and concern to today's society. Ingelesa