OECD国家职业中断女性养老金缴费的减免机制和政策实践

Pension Contribution Reduction Mechanism and Policy Implementation for Women with Occupational Interruption in OECD Countries

女性为兼顾家庭照护责任或因为失业可能存在经常性的职业中断,职业中断将导致女性明显的养老金收入损失,进而加剧女性老龄人口的贫困问题。为补偿职业中断对女性养老金受益的不利影响,多数OECD国家在其公共养老金计划中向职业中断的女性提供"养老金缴费减免"机制。OECD国家的政策实践表明"养老金缴费减免"是一项有效的养老金机制设计,有助于填补职业中断导致的缴费差距进而提升女性退休收入的充足性,是面向女性老龄人口反贫困的重要工具。OECD国家的政策实践同时表明养老金缴费减免政策的影响效果取决于机制设计的慷慨程度;养老金缴费减免机制需同时兼顾政策的慷慨程度、财政成本及就业激励;养老金缴费减免机制需要与"家庭友好型"就业政策实现组合应用。

Women may be constantly faced with the interruption of their careers due to their responsibilities to look after the family or simply unemployment. Occupational interruption leads to dramatic loss of women＇s pension, and makes the poverty issue of aging women more serious. To relieve the negative impact of occupational disruption on women＇s pension, most OECD countries provide pension contribution reduction mechanisms to women with professional interruptions in their public pension plans. The practice of OECD countries shows that ＂pension contribution reduction＂ is an effective pension mechanism design, which helps to fill the payment gap caused by occupational interruptions, and thus make women have more sufficient income in retirement. It becomes an important anti-poverty tool for aging women. The practice of OECD countries also shows that the impact of the pension contribution reduction policy depends on the generosity degree of the mechanism design. The pension contribution reduction mechanism needs to take into account both the generosity degree of the policy, the financial cost and employment incentives. The pension contribution reduction mechanism needs to be combined with the ＂family-friendly＂ employment policy.