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Indeed, among some 27 countries with available data, the decline in the gender gap in participation rates is the smallest in the OECD area and third lowest decline witnessed in employment rates during this period. In analysing the barriers older workers face to employment, it is apparent that older women face an even tougher challenge and, in this context, the issue of gender merits special consideration. 3. trends Non-employment among older workers: characteristics and While ensuring that older workers remain employed is a major policy requirement, mobilising older individuals (of working age) into jobs, who are either unemployed or inactive, will be of utmost importance.

Participation is voluntary and limited to only one pension plan per participant. Pension benefits are available after five years of contributions or when reaching the retirement age which is stipulated in the pension plan (and in any case not before age 60). Although pension plans are strictly individual, contributions can be paid (or co-paid) by the employer. 3). Further, in 1999, the law made yearly contributions between CZK 6 000 and CZK 12 000 tax deductible, so as to motivate higher contributions to the system.

Further, in 1999, the law made yearly contributions between CZK 6 000 and CZK 12 000 tax deductible, so as to motivate higher contributions to the system. However, it is unlikely that the Czech system of voluntary pension plans, important as it is, will promote later retirement. 3. State support for private pension contributions Private contribution State contribution (CZK monthly) (CZK monthly) 100-199 CZK 50+40% of the amount above CZK 100 200-299 CZK 90+30% of the amount above CZK 200 300-399 CZK 120+20% of the amount above CZK 300 400-499 CZK 140+10% of the amount above CZK 400 500 and more CZK 150 Source: Act on Supplementary Pension Insurance, 1994.

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