降费政策下延长缴费年限对平衡职工养老保险基金的作用

The Effect of Extending the Payment Period on the Balance of Pension Fund under the Policy of Fee Reduction

在2019年实施养老保险降费政策背景下,基于缴费年限这一核心变量,引入标准参保人表征全社会参保人员的特征,构建个人缴费与给付现值精算模型,采用精算模型的计算结果分析延长缴费年限对职工养老保险基金平衡的影响。研究发现:现行制度下职工缴费与待遇存在不平衡问题,其中女性职工的缴费与待遇不平衡问题更为严重;降费政策下提高最低缴费年限,并不能实现职工养老保险基金的平衡;而延迟退休年龄并提高最低缴费年限对实现职工养老保险基金的平衡具有积极作用。根据研究结果,建议设置延迟退休并提高最低缴费年限的过渡期;谨慎调整个人账户记账利率;各省因地制宜调整缴费基数范围;以精算平衡为原则合理进行其他参量调整。

Under the fee reduction policy in 2019,an actuarial model of the present value of individual contributions and payments is constructed based on the number of years of contributions as the core variable.Through the analysis of the calculation results of the actuarial model,the impact of extending the number of years of contributions on the balance of pension insurance funds for employees is analyzed.It is found that the imbalance between payment and treatment of workers under the current system is more serious for female workers.Under the policy of lowering fees,increasing the minimum number of years of contribution can not achieve the balance of the employee pension fund;while postponing retirement age and increasing the minimum payment period have a positive effect on the balance of pension fund.According to the research results,this paper suggests that a transitional period should be set when the minimum payment period is increased under the retirement delay.Interest rate adjustment of personal accounts should be cautious;to adjust the range of provincial payment base according to local conditions;other parameters should be adjusted reasonably according to the principle of actuarial equilibrium.