新业态灵活就业人员参加城镇职工基本养老保险模式选择研究——基于精算模型分析

Research on the Model Selection of Flexible Employment Personnel in New Business Forms Participating in Urban Employee Basic Pension Insurance——Based on actuarial model analysis

随着新业态灵活就业人员数量的不断增长,如何提高该类人群城镇职工养老保险参保率以保障其职工权益逐渐成为热点议题。本文基于新业态灵活就业人员不同的参保方式,构建精算模型,分别测算通过企业参保、以灵活就业身份参保、职保中断后转入城乡居保三种参保方式的养老金净转入额。结果显示:新业态灵活就业人员不论选择何种参保方式,养老金净转入额都为正值,但“多缴多得”“长缴多得”的激励效应在后两种参保方式中并不明显,尤其是新业态灵活就业人员普遍选择的职保中断后转入城乡居保参保方式,主要表现为当总缴费年限一定时,其养老金收益水平会随着职保缴费期限的延长先上升后下降。因此,为破解该类群体参保难题,建议探索适合新业态灵活就业人员的社会养老保险缴费制度,完善新业态灵活就业人员“断保”转入城乡居保的制度衔接机制,并积极引导新业态灵活就业人员长期参保。

With the continuous growth of flexible employment personnel in new industries,how to improve the participation rate of urban employees in pension insurance to protect their rights and interests has gradually become a hot topic.This article constructs an actuarial model based on the different insurance methods of flexible employment personnel in new industries,and calculates the net transfer amount of pension through three insurance methods:enterprise insurance,flexible employment identity insurance,and transfer to urban and rural residential insurance after occupational insurance interruption.The results show that regardless of the type of participation method chosen by the flexible employment personnel in the new industry,the net transfer amount of pension is positive.However,the incentive effect of“more payment,more payment”and“long-term payment,more payment”is not obvious in the latter two types of participation methods,especially for the flexible employment personnel in the new industry who generally choose to transfer to urban and rural residential insurance after the interruption of vocational insurance.The main manifestation is that when the total payment period is fixed,their pension benefits will first increase and then decrease with the extension of the vocational insurance payment period.Therefore,in order to solve the problem of insurance participation for this type of group,it is recommended to explore a social pension insurance payment system suitable for flexible employment personnel in new business forms,improve the system connection mechanism for flexible employment personnel in new business forms to transfer to urban and rural residential insurance,and actively guide flexible employment personnel in new business forms to participate in long-term insurance.