灵活就业人员参加城乡居民基本养老保险兜底措施研究

A Study on the Bottom Line Measures for Flexible Employees to Participate in the Basic Old-age Insurance for Urban and Rural Residents

本文首先根据实际参保情况将灵活就业人员分为不同种类,并着重研究了其中三类:无力负担基本养老保险缴费或缴费年限未满15年者;正常参加城乡居保者;职保断保后转入城乡居保者。然后通过确定城乡居保兜底的含义构建了针对不同类型灵活就业人员的兜底测量标准,分别是:有养老金即可、农村低保标准的养老金、城市低保标准的养老金和城市低收入家庭标准的养老金。根据该测量标准,本文构建精算模型测算了对应的城乡居保兜底缴费标准、兜底缴费负担及其影响因素,发现:正常参加城乡居保的灵活就业人员兜底缴费标准属于目前城乡居保缴费标准的中等水平,且高于职保断保后转入城乡居保者的兜底缴费标准;灵活就业人员存在兜底缴费负担,并且城市低保标准的缴费负担重于农村低保标准;缴费年限、职保缴费档次以及从职保转入城乡居保时的个人缴费转移是影响城乡居保兜底缴费负担的重要因素。建议:打破城乡居保的户籍限制;从职保转入城乡居保时,将划入统筹基金的个人缴费一并转移;建立适合不同兜底需求的多层次城乡居保兜底保障机制;加大政策宣传力度,提高灵活就业人员参保率并长期缴费。

This paper classified the flexible employees into different types according to the situations of participating in the basic old-age insurance, and focused on three types of them: those who couldn’t afford contribution or whose contribution years falling short of 15 years, those who participated in the basic old-age insurance for residents, and those who participated in basic old-age insurance for employees before transferring to the plan for residents.After determining the meaning of the bottom line old-age insurance for residents, this paper constructed multi-level measurement standards for different types of flexible employees: a pension of any size, a pension similar to a rural subsistence allowance standard and, a pension similar to the urban subsistence allowance standard and a pension similar to the urban low-income family standard.Based on these standards, the paper established an actuarial model to simulate the bottom line contribution standard, the contribution burden and the influencing factors.It finds that: the bottom line contribution standard of those who participate in the old-age insurance for residents is close to the intermediate level of the regular contribution standards, but higher than the bottom line standards of those who transfers to the old-age insurance for residents from the old-age insurance for employees;the bottom line contribution burden exists for flexible employees, and the contribution burden of urban subsistence allowance standard is heavier than the burden of rural subsistence allowance standard;contribution years, contribution level of old-age insurance for employees and the transfer of individual contribution from the old-age insurance for employees to the old-age insurance for residents are influencing factors of the burden.It is recommended to break the household registration restriction of old-age insurance for residents, permit the transfer of individual contributions to the employees old-age insurance’ s social account to the individual account of old-age insurance for residents, formulate a bottom line guarantee mechanism of old-age insurance for residents which satisfies the different needs of flexible employees, and enhance policy publicity to raise the participation rate of flexible employees and ensure their long-term contribution.