英国职业年金制度的现状、改革及其启示

The Present Situation and Reform of the Occupational Pension System in the United Kingdom and Its Inspiration

职业年金制度是英国多层次养老保险体系的重要组成部分。从英国职业年金制度的现状来看,资金筹集体现出责任共担、趋向积累的特点;待遇给付以缴费确定为主,给付比较灵活,建立动态调整机制;基金投资实行多元组合,保障雇员的投资选择权利;参与成员包括在职成员、领取养老金成员和保留养老金权利成员三类,成员数量稳步增长。英国职业年金制度改革的举措主要包括:引入"自动加入"机制;从DB模式趋向DC模式;增强职业年金制度的灵活性;建立国家职业储蓄信托制度;加强雇主约束;完善监管体制。应该学习、借鉴英国职业年金制度及其改革的经验,统筹考虑公共部门与私人部门职业年金的发展;实现市场化与专业化发展;完善制度设计;探索推行"自动加入"机制,强化用人单位的责任;完善管理、投资与监管体制;完善税收政策。

The occupational pension system is an important component of the multi-level pension insurance system in the United Kingdom.From the view of the present situation of the occupation pension system in the United Kingdom,its fund raising reflects the characteristics of shared responsibility and tendency to accumulation;treatment payment is mainly determined by the confirmation of payment,the payment is flexible,and a dynamic adjustment mechanism has been established;fund investment is implemented by multiple combination,while the employees’right of investment options has been guaranteed;members participating in the occupational pension members contain three kinds,i.e.members in-service,pensioners and member retaining their pension rights,of which the number of member has been growing steadily.The measures of the reform of the occupational pension system in the United Kingdom mainly include:the introduction of“automatic join”mechanism,the tendency from the DB(defined benefit)mode to the DC(defined contribution)mode,the enhancement of the flexibility of the occupational pension system,the establishment of the national occupational savings trust system,the strengthening of the constraints on employers,and the improvement of regulation and supervision system.We should learn from the occupation pension system in the United Kingdom and the experience of its reform and use it for reference,consider the development of the occupational pension in both public sector and private sector as a whole fully,implement marketized and professional development,improve the system design,explore to implement the“automatic join”mechanism,strengthen the employer s’responsibilities,improve the management system,the investment system and the regulation and supervision system,and improve the tax policy.