基于就业结构视角的社保覆盖面分析——以城镇企业职工基本养老保险为例

An Analysis of Social Security Coverage from the Perspective of Employment Structure:Take Old Age Insurance as an Example

自20世纪90年代以来我国社会保障制度建设取得巨大成就,已实现各类人群的制度全覆盖目标,但覆盖质量仍亟待提高,一个突出问题是私营部门参保不足和缴费水平较低。本文以城镇企业职工基本养老保险为例,从就业结构视角分析近30年来社保覆盖面的变化。基于2001—2019年养老保险省级面板数据的回归结果表明,各地社保缴费充足率与私营单位、个体就业人员规模负相关;来自企业层面的微观数据实证分析进一步验证民营企业缴费水平较低的现实。在新形势下,私营企业、灵活就业和个体人员成为参保扩面的重点群体,社保制度改革应主动适应新业态要求,实现各类人群的全覆盖和参保质量的有效提升。

China’s social security system has made great progress since 1990s,with the realization of the goal of universal coverage of all employment groups.However,the system is still facing challenges on poor coverage quality,among which one important issue is the insufficient coverage and low contribution in private sectors.Taking the basic old-age insurance for urban workers as an example,this paper analyses the development of social security coverage in the past 30 years from the view of employment structure.The result of regressing analysis on the panel data 2001-2019 at provincial level concludes that the performance on local pension funds contribution level is related to employment scale in private and self-employed sectors.Also the analysis on data from enterprise level shows that the compliance on pension contribution among private enterprises is lower.In the new era,the flexible employees and self-employed who work on the platform economics are major potential targets for extending social security coverage.Thus,the social security system should be reformed to adapt to the new employment pattern and achieve the goal of universal coverage that all types of employment population should be covered with high quality protections.