The classification of state social insurance systems of farmers’ pensions

One of the tasks of the open coordination method is to compare state social security systems and establish common goals. It is not difficult to indicate in which country system is more adequate or sustainable, but it is not described, which of system parameters should be compared for evaluating of efficiency. This problem is more visible in analysis of farmers’ pensions, which are different from common system. Moreover, with its own classification system of pension schemes, it could be much easier to identify areas of need for reform, because compared with each other pension schemes identification of weak sides of the system takes less time. The aim of research is to analyze currently existing state social insurance schemes of farmers’ pensions in the European Union member states and to provide proposals on how to classify them. The methods of research – literature review, document content analysis, comparative analysis, and good practice analysis. It was defined three criteria of classification of systems of farmers’ pensions: integration to common system, type of subsidies and tax burden. JEL codes: H550, Q100.