Munich Personal RePEc Archive

Marco teórico seguridad social y pensiones

Villalobos López, José Antonio (2021): Marco teórico seguridad social y pensiones.

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Pensions should not be seen as an expense, but as a social investment, which benefits those who have made the most work effort during their productive life. The entire constitutional basis of social security is found in article 123 of Magna Carta, which is why it is said that the main legal framework of social security in our country could be fragile and vague. The fundamental difference between pension and retirement is that the former will not receive the benefit of the employer directly, but through a common fund or mass that he accumulated during his working life, while the second implies that the person who delivers the benefit will be the employer to whom he served during his productive life. As theoretical concepts there are two major pension systems or schemes: defined profit and defined contribution. The defined benefit system states that workers' resources will accumulate in a common fund. In the defined contribution system or individual capitalization each affiliate has an account, where their quotes are deposited that are capitalized.

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