社会保险缴费率对企业参保行为的影响——基于上海社保政策的研究

The Effect of Contribution Rate of Social Insurance on Firm's Compliance: A Study Based on the Policy of Shanghai

社会保险一方面增加了企业经营成本,另一方面可以提高员工的劳动生产率。本文采用企业层面数据,检验了缴费率水平对于企业参保行为的影响。利用上海社会保险存在城保和镇保两种不同水平的制度,得到外生的缴费率差异,发现降低缴费率可以增加企业的参保程度。而且,缴费率的效应和企业的人力资本水平相关,在平均人力资本水平较低的企业,降低缴费率对提高参保程度的影响更大。在人力资本较高的企业,低缴费率的政策对提高参保程度影响并不显著。本文的政策含义在于,建立低水平的基本社会保险制度有助于社保覆盖面的扩大,同时通过自愿性补充保险制度满足更高的需求。

Social insurance raises the cost of a firm.However,it may improve labor productivity.We use firm-level data to test the effect of contribution rate on firm＇s compliance behavior.The exogenous difference in contribution rate caused by policy in Shanghai is employed.We find generally,that a lower contribution rate can attract more compliance.This effect is related to level of human capital in the firm.In those firms with lower human capital,reducing contribution rate will increase the compliance rate significantly.While in those with higher human capital,this effect is not significant.The policy implication of the paper is that to establish a lower level social insurance system could help the extension of the coverage.The higher demand for insurance will be met through voluntary and complimentary insurance.