| Summary: | A proper understanding of the "details" of the pension system in our country can only be known if the essential, defining characteristics of pension systems in European Union countries and most developed countries in the world. Among the defining elements of any pension scheme among the most important are (a) the share of social contributions and (2) tax base. In the present social security contributions will be applied in the following countries are not EU Member States: Albania, Bosnia-Herzegovina, Croatia, Iceland, Macedonia, Moldova, Norway, Russia, Serbia, Montenegro, Turkey, Ukraine, Japan, United States of America. For a better comparison and social security contributions are presented in Romania. In the vast majority of these countries (a) base contributions is the gross income, (2) are used to calculate the progressive contribution rates for retirement, particularly in most developed countries, (3) pension contribution is supported both by the employee (employee) and employer, almost equally. pensions, pension scheme contributions, compulsory social contributions, pension contributions, share; progressive taxation, the flat tax, the tax base, taxable matter, the taxpayer, the basic salary, gross income
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