基于性别公平视角的养老金制度设计改革

Reforms of Pension System Design Based on Gender Equality Perspective

养老金收入是老龄人口的基本收入来源,但女性老龄人口养老金的覆盖面和受益水平均低于男性。养老金受益存在明显性别差距的主要原因包括:就业率和失业率的性别差距、性别工资差距、从事"非正规就业"的性别差距、法定退休年龄的性别差距、人口寿命的性别差距。有失公平的养老金制度设计不仅无法缩小源于就业市场条件的性别不平等,还将加剧养老金受益的性别不平等。因此,基于性别公平目标优化养老金体系的制度设计具有必要性和紧迫性。改革的主要内容包括:扩大缴费型养老保险的覆盖面,推行法定退休年龄的性别均等化,采用单一生命表精算假设,向承担家庭照护责任的女性提供养老金缴费减免,建立派生养老金制度,建立非缴费型养老保险制度。

Pension is the basic income source for the female ageing population, however, there exists a significant gender gap in pension coverage and benefit levels, which has aggravated the poverty of female ageing population. The main reasons for the gender gap in pension include： the gender gap for the employment rate and unemployment rate, gender wage gap, gender gap in workers engaged in informal employment, gender gap in statutory retirement age and gender gap in life expectancy. The inequitable design of the pension mechanism not only fails to compensate for the gender inequality, but also exacerbates the gender inequality of pension benefits. It is necessary and urgent to reform the mechanism design of the pension system based on the gender equality. The main reforms include： to expand the coverage of contributory pension scheme; to implement the gender equalization of statutory retirement age; to use ＂unisex life table＂ actuarial hypothesis; to provide care credits for women; to establish the derived pension rights; to establish non-contributory pension scheme.