实习薪酬制度比较研究

Comparison and Reference Study of Internship Pay System

有薪实习与无薪实习共存是各国实习薪酬制度的共性,而实习的普遍化与实习薪酬的“陌生”化是一个世界性问题。实习薪酬制度可以类分为“时间界分”模式(如法国和德国)和“身份界分”模式(如美国和英国),前者更具示范性,它对时间较长的实习实行有薪实习,而时间较短的则为无薪实习。与实习薪酬制度伴生的还有收费实习与免费实习,二者各有其正当性和弊端。比较借鉴域外经验,我国宜新建“梯级界分”模式,即一个月以下的实习为无薪实习,一个月以上的则普遍实行有薪实习;实习薪酬可与最低工资标准适当关联,随实习时间递增而增加;借鉴“学徒税”制度,调整与优化“教育费附加”和“地方教育附加”结构,以提供实习的资金保障,构建激励机制。

The universalization of internship and the“unfamiliar”of internship pay are common problems in the world.The common feature of internship pay system is the coexistence of paid internship and unpaid internship.Internship pay system can be divided into“time division”model(e.g.France and Germany)and“identity division”model(e.g.the United States and the United Kingdom).The“time division”model is more demonstrative.It offers paid internships for longer periods of time and unpaid internships for shorter periods of time.There is also a distinction between paid internship and free internship,which has its own legitimacy and disadvantages.In comparison with overseas experience,it is advisable to establish a new“ladder”model in China,that is,unpaid internship for less than one month,and paid internship for more than one month;Internship pay is closely related to the minimum wage standard,increasing with the duration of the internship.In addition,China can adjust and optimize the structure of“education surcharge”and“local education surcharge”by referring to“apprenticeship tax”from other countries,so as to provide financial support and build an incentive mechanism.