摘要
英国养老金制度体系的问题是公共养老金保障不足,职业养老金覆盖范围有限。英国自2012年10开始实施"自动注册"的强制性第二支柱计划,该计划涉及面广,分阶段实施,在实施过程中具有一定的弹性,由雇主和雇员共同缴费,国家给予一定的财政补贴,通过养老金监督局和信托制度(NEST),增加指导,辅助实施。文章分析了此项改革的来龙去脉,并认为此项改革是英国养老金一揽子改革的重要组成部分,既是对过去30余年公共养老保险私有化改革引起的问题的修补,也是完善养老金体制的重要突破。英国此项改革的一些做法值得中国借鉴。
From analyzing the current situation of UK pension system, this papar that is inadequate protection from the BSP and S2P, limited coverage in private pension, as well as the disadvantage status for younger workers and low - income workers. Under this background, the UK government started a reform on ＂Auto - enrolment＂ Occupational Pension from 2012, October. This reform is widespread, step by step with contribution from employee, employer as well as tax relief. The elasticity in the compulsory is an outstanding feature. Besides, the Pension Regulator offers guideline and help to employers and employees. NEST is established specially to support the reform in charging low fees. This reform is in the original privatization and mercerization path continually, and the compulsory with elasticity is a major breakthrough.
出处
《社会保障研究》
CSSCI
2013年第4期86-91,共6页
Social Security Studies
基金
国家"985"优势学科创新平台项目资助
