费率降低背景下失业保险保障水平的确定——基于基金平衡的视角

The Determination of Security Level of Unemployment Insurance in the Context of Contribution Rate Reduction:From the Perspective of Fund Balance

2015年2月,国务院将失业保险费率从3%降为2%,费率降低的主要动因是基金累计结余过多。通过构建失业保险替代率精算模型,基于费率降低背景和基金收支平衡视角对2015—2035年间的失业保险保障水平进行测算,并将计算结果与国内外的实际情况进行比较发现:当前我国的失业保险保障水平过低,长期下去会出现失业保险基金结余过多。建议:提高失业保险金给付标准,至少要达到最低工资标准的75%-110%;失业保险金给付标准应同个人工资挂钩;强化失业保险的失业预防和再就业功能;建立健全失业救助、最低生活保障、就业救助等相关配套制度。

In February 2015 ,the State Council reduced the contribution rate of unemployment insurance from 3% to 2%. This re- duction was mainly motivated by the excess accumulated fund surplus. By establishing the actuarial model of unemployment insur- ance replacement rate,estimating the security level of unemployment between 2015 to 2035 from the perspective of contribution rate reduction and fund balance and comparing the calculation results with the actual situation at home and abroad ,we find that our cur- rent security level of unemployment insurance is too low, which will leads to excessive fund surplus in the long term. It is recom- mended that we increase the replacement rate of unemployment insurance to 75%-110% at least;link the payment of unemployment benefit with personal income;strengthen the prevention and re-employment function of unemployment insurance;establish and im- prove the related auxiliary systems including unemployment assistance, subsistence allowance and employment assistance.