企业年金缴费率和替代率测算——基于不同类型企业缴费能力的实证分析

Calculation of Contribution Rate and Replacement Rate of Occupational Pension:An Empirical Analysis Based on Affording Ability of Different Types of Enterprises

企业是否有能力承担、究竟能够负担多高的企业年金缴费是年金制度得以推广的关键所在。鉴于各类企业的劳动力成本和利润水平存在差异,本文按企业经济类型对企业进行分类,分别考察国有企业、私营企业、外资企业、股份制企业的缴费能力,并结合职工个人的缴费负担能力,从供给视角对企业和职工个人能够负担的企业年金缴费率和所能达到的目标替代率进行测算,以期根据测算及实证结果为企业逐步推行企业年金制度提供政策建议。研究结果表明:私营企业在现有的社保缴费压力下已经不堪重负,而外资、股份制企业具有较强的缴费能力,部分国有企业可以优先建立企业年金计划。

Whether a company can afford and how much contribution companies can afford to pay occupational pension system are the key problems.We investigated the ability to pay contribution for occupational pension of state-owned enterprises,private enterprises,foreign-funded enterprises,joint-stock companies which separated according to the type of economic classification in this paper because the level of labor costs and profits of each type enterprise is different.Further more,the annuity contribution rate and the target replacement rate that can be achieved by individual workers have been estimated from the supply perspective.The reasonable suggestion provided for the enterprises to establish enterprise annuity system based on empirical results has been given.The results show that private enterprises have been overwhelmed in social security contributions under the existing pressure.The foreign-funded enterprises and joint-stock enterprises have strong ability to pay contribution for annuity pension.Some state-owned enterprises can prioritize establishing occupational pension plans.