中国城镇职工养老保险费率调整空间研究

A Study on the Adjustment Space of the Premium Rate of Basic Pension Insurance for Urban Employees in China

缴费率是养老保险制度的核心要素,且缴费水平一直受到社会各界的关注。本文在缴费率与福利分配逻辑关系理论分析的基础上,运用跨期的异质性世代交叠模型(OLG),并引入我国城镇职工基本养老金制度参数,从参保群体福利分配最大化的视角对我国城镇职工基本养老保险制度的缴费率水平及其下降空间进行了研究。结果发现:不同参保群体社会统筹缴费率均有下调空间,费率下调能够改善自身的福利分配状况和缩小群体间的福利分配差距,而且达到一种稳定均衡状态;城镇企业职工、灵活就业者、农民工福利分配最优时的费率分别为17%、9%和9%,均比现有政策规定降低3个百分点。此外,研究还发现,个人缴费率也有适当调整的空间。

The contribution rate is a core element of the basic pension system, and has been a focus of attention and discussion. Based on the theoretical analysis of the logical relationship between contribution rate and welfare distri- bution, this paper studied the contribution rate levels and the room for their downward adjustment of the basic pen- sion insurance for urban employees in the perspective of the welfare distribution maximization for the insured population by the intertemporal heterogeneity overlapping generations model （OLG） and the introduction of the basic pension system＇ s parameters in China. The results showed that ： there was room for downward adjustment in China＇ s social pooling contribution rates with different insured groups;the adjustment could improve personal welfare dis- tribution and narrow the gaps among different groups and achieve a steady state of equilibrium;the rates assigned to optimal welfare of urban enterprise employees, flexible employment population and migrant workers were 17% ,9% and 9% ,3 percentage points lower than the existing policy. In addition, the study also found that there was also room for adjustment for individual contribution rates.