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戴瞻咸
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1 中国养老保险制度 O l d - a g e I n s u r a n c e S y s t e m in C h i n a 中华人民共和国人力资源和社会保障部 Ministry of Human Resources and Social Security, P.R.China 第 * 页

2 中国养老保险制度体系 Old-age Insurance System in China 养老保险体系职工养老保险 Old-age Insurance for Employees Old-age Insurance System 城乡居民社会养老保险 Old-age Insurance for Urban and Rural Residents Page 1/14

3 职工多层次养老保险体系 Old-age Insurance System for Enterprise Employees : Multi-tiered 职业年金 First pillar: Basic old-age insurance Second pillar: Occupational Pension Third pillar: Individual old-age savings plan Page 2/14

4 1. 制度模式 (I) Model for Basic Old-age Insurance 基金现收现付与部分积累相结合 Pay-as-you-go & partly funded Social Pooling Fund Individual Account 用人单位缴费全部记入社会统筹账户 All employer contributions shall be deposited into social pooling fund. 个人缴费全部记入个人账户 All employee contributions shall be deposited into his/her individual account. 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees Page 3/14

2. 覆盖范围 (II) Coverage 城镇各类用人单位及其职工 Employers and their employees in urban area 城镇个体工商户 Private or individual business owners in urban area 城镇非全日制从业人员

5 2. 覆盖范围 (II) Coverage 城镇各类用人单位及其职工 Employers and their employees in urban area 城镇个体工商户 Private or individual business owners in urban area 城镇非全日制从业人员 Part-time employees in urban area 城镇灵活就业人员 Persons in flexible employment in urban area 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees Page 4/14

6 3. 基金筹集 (III) Fundraising 基金构成 : 单位缴费 + 个人缴费 + 政府补贴 Old-age Insurance Fund: contributions of employers and employees, and government subsidies. 单位缴费 : 单位工资总额的 20% Employer contribution: Total payroll of employer 20% 个人缴费 : 缴费工资 8% Employee contribution: contribution base 8% 政府补贴 Government subsidies 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees Page 5/14

7 4. 待遇类型 (IV) Types of Benefits 基本养老金 Basic Pension 病残津贴 Invalidity Benefits 遗属待遇 Survivor Benefits 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees Page 6/14

8 5. 待遇领取 (V) Requirements of Receiving Basic Pension 法定退休年龄 Statutory retirement age (male: 60; female: 55 for administration and research staff, 50 for manufacturing staff) N: 缴费年限 Minimum contribution period: 15 years 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees Page 7/14

6. 基本养老金调整 (VI) Adjustment of Basic Pension 执行部门 : 各统筹地区省级人民政府 Executing agency: governments at provincial level 调整幅度 : 一般按照当地企业在岗职工平均工资年增长率的一定比例确定, 并考虑通胀因素 Adjustment range:

9 6. 基本养老金调整 (VI) Adjustment of Basic Pension 执行部门 : 各统筹地区省级人民政府 Executing agency: governments at provincial level 调整幅度 : 一般按照当地企业在岗职工平均工资年增长率的一定比例确定, 并考虑通胀因素 Adjustment range: Determined by the annual increase rate of average wage of local(provincial) employees and inflation status. Page 8/14 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees

10 财政专户管理 Fiscal Account 养老保险基金存入财政专户, 单独建账, 专款专用, 执行国家统一的会计制度 Fiscal account for exclusive use; uniform accounting system Page 9/14 7. 基金监督管理 (VII) Fund Supervision and Management 预算与政府补贴 Budget & Government Subsidies 基金通过预算实现收支平衡, 支付不足时, 政府给予补贴 Balance between income and expenditure through budget; government subsidies in the case of payment shortfall 投资增值 Investment 在保证安全的情况下, 按规定投资运营, 保值增值 Safety as the top priority; I Maintain and increase fund values through investment opertation according to the specific regulation. 第一支柱 : 城镇职工基本养老保险制度 First Pillar:Basic Old-age Insurance for Employees 信息披露 Disclosure 社保机构定期向社会公布基金收入支出结余和收益情况 Periodical publication of the income, expenditure, balance and profit of the fund

11 职工多层次养老保险体系 Old-age Insurance System for Enterprise Employees : Multi-tiered 职业年金 First pillar: Basic old-age insurance Second pillar: Occupational Pension Third pillar: Individual old-age savings plan 第二支柱 : 企业年金职业年金 Second Pillar:Occupational Pension Page 10/14

企业年金职业年金 Occupational Pension 国家鼓励用人单位为职工建立年金 Government encourages the employers

用人单位和职工在依法参加职工基本养老保险的基础上, 可以建立企业年金, 或者按规定建立职业年金 Employers and employees establish

participated in the basic old-age insurance.

12 企业年金职业年金 Occupational Pension 国家鼓励用人单位为职工建立年金 Government encourages the employers to establish the occupational pension. 用人单位和职工在依法参加职工基本养老保险的基础上, 可以建立企业年金, 或者按规定建立职业年金 Employers and employees establish and participate in the occupational pension plan, provided that they have already participated in the basic old-age insurance. 完全积累的年金基金采取市场化方式进行管理和运作 Market approach has been adopted to mange and operate fully funded occupational pension. 第二支柱 : 企业年金职业年金 Second Pillar: Occupational Pension Page 11/14

13 职工多层次养老保险体系 Old-age Insurance System for Enterprise Employees :Multi-tiered 职业年金 First pillar: Basic old-age insurance Second pillar: Occupational Pension Third pillar: Individual old-age savings plan 第三支柱 : 个人储蓄养老 Third Pillar:Individual Old-age Savings Plan Page 12/14

个人储蓄性养老保险 Individual Old-age Savings Plan 国家鼓励

to establish individual old-age savings plan.

Government 个人自主选择经办机构 encourages the employees

第三支柱 : 个人储蓄养老 Third Pillar:Individual Old-age

14 个人储蓄性养老保险 Individual Old-age Savings Plan 国家鼓励提倡劳动者建立个人储蓄性养老保险 Government encourages employee to establish individual old-age savings plan. 个人自愿建立 Voluntary 国家鼓励提倡劳动者建立个人储蓄性养老保险 Government 个人自主选择经办机构 encourages the employees to establish individual old-age savings plan. Employee choose agencies individually. 第三支柱 : 个人储蓄养老 Third Pillar:Individual Old-age Savings Plan Page 13/14

15 城乡居民基本养老保险 Old-age Insurance for Urban and Rural Residents 1. 覆盖范围 (I) Coverage 年满 16 周岁 ( 不含在校学生 ), 不属于职工基本养老保险制度覆盖范围的城乡居民, 可以在户籍地参加城乡居民养老保险

16 城乡居民基本养老保险 Old-age Insurance for Urban and Rural Residents 2. 基金筹集 (II) Fundraising 个人缴费 : 每年元共 12 个档次集体补助 : 有条件的村集体经济应当给予补助政府补贴 : 全额支付基础养老金, 地方政府缴费补贴

17 城乡居民基本养老保险 Old-age Insurance for Urban and Rural Residents 3. 待遇及调整 (Ⅲ) Benefits and Adjustment 参保人员年满 60 周岁累计缴费满 15 年, 且未领取国家规定的基本养老保障待遇的, 可以按月领取城乡居民养老保险待遇基础养老金 : 中央确定基础养老金最低标准, 并适时调整地方人民政府可以根据实际情况适当提高基础养老金标准个人账户养老金 : 个人账户全部储存额除以 139 参保人员死亡, 个人账户资金余额可以依法继承

18 养老保险关系转移衔接参保人员在职工或者城乡居民养老保险制度内, 跨地区流动就业或者变更户籍地时, 可以转移接续养老保险关系参保人员在职工和城乡居民养老保险制度之间转移时, 养老保险关系也可以衔接

19 养老保险面临的挑战和应对措施面临的挑战 : 人口老龄化老年人口不断增多 2015 年底 60 岁以上人口 2.22 亿, 比例达 16%,2053 年达峰值 4.87 亿, 比例达 35%, 养老负担日益沉重应对措施将通过实行全民参保登记改革完善现行养老保险制度 ( 包括实施职工养老保险全国统筹渐进式延迟退休年龄划拨部分国有资产充实社保基金等综合性手段等 ), 实现制度的可持续发展

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4 Rodrigo Acuna R. and Augusto Iglesias P ~ 2000 DC 5 Mukul G. Asher

4 Rodrigo Acuna R. and Augusto Iglesias P ~ 2000 DC 5 Mukul G. Asher 2015 9 INSURANCE STUDIES No. 9 2015 430072 F840. 61 DOI 10. 13497 /j. cnki. is. 2015. 09. 010 A 1004-3306 2015 09-0117 - 11 + 1997 26 DC Leimer 1994 1 Hurd and Shoven 1985 2 Feldstein and Samwick 2001