民办学校教师社会养老保险存在的问题及对策

Problems and Countermeasures of Teachers’ Pension System in Non-governmental Schools

社会养老保险制度是民办学校教师退休待遇区别于公办学校教师的主要因素。现行社会养老保险体系将公办学校和民办学校的教师纳入两种截然不同、彼此分离的制度安排,并由此产生较大的待遇差距。结合其他国家和地区的相关做法以及我国试点经验来看,解决民办学校教师社会养老保险问题仍需系统的制度设计。适宜的策略是:在现行制度框架下,寻求最大公约数,加强制度的边际改进,发挥政府的支持和引导作用,最大限度地改善民办学校教师退休待遇。具体包括:转变民办教育发展观念,重视养老保障等长期激励策略;实行积极的公共政策,加大政府对民办学校教师队伍的直接支持;民办学校履行用人单位责任,推动教师全员参加基本养老保险;大力发展补充保障,在民办学校建立强制性年金制度;加大税收优惠力度,积极发展商业养老保险。

Teachers’ pension system is the main factor that differentiates the retirement benefit in non-governmental schools from public schools. The current pension system incorporates teachers at public schools and non-governmental schools into two distinct and separate systems, resulting in a large benefit gap. Combining with the relevant practices of other countries and regions and the pilot experience in China, it is necessary to systematically design the pension system for teachers in non-governmental schools. An appropriate strategy is to seek the greatest common divisor under the current institutional framework, strengthen the marginal improvement of the system, give full play to the government’s supporting and guiding role, and maximize the retirement benefits of non-governmental school teachers. Specifically, it includes the followings: changing the concept of non-governmental education development and attaching importance to long-term incentive strategies such as pension;implementing active public policies and increasing the government’s direct support for non-governmental school teachers;non-governmental schools fulfilling employer responsibility and promoting all teachers to participate in basic pension insurance system;vigorously developing supplementary guarantee and establishing a mandatory pension enrollment system in non-governmental schools;increasing tax incentives and actively developing commercial pension insurance.