新西兰KiwiSaver计划的制度框架与运行分析

Institutional Framework and Operational Analysis of the New Zealand KiwiSaver Scheme

新西兰的个人养老金计划为KiwiSaver计划,是新西兰人自愿参加的储蓄和投资计划,属第三支柱的DC型补充养老金制度。制度覆盖对象为新西兰公民及新西兰常住居民,资金来源于个人缴费、雇主缴费及政府补贴三部分,账户资产可在制度参加人退休、购买首套房、移居海外、重疾或陷入经济困难等情况下支付。税优模式为ETE,仅对投资收益部分征税。计划调整便利,参加人可调整计划缴费率、中断缴费或改变计划提供商。近几年虽然受新冠疫情影响,但是KiwiSaver仍向国民证明这是一种简单有效的储蓄方式。目前,全国超60%的人口参加了该制度,其中18-40岁是参加人中最活跃的年龄段。计划运行初期管理成本高,此后通过动态调整默认计划提供商等多措并举降低管理成本。总体看,制度在增加国民储蓄、增强国民安全感方面发挥了重要作用。

The personal pension scheme in New Zealand is the KiwiSaver scheme,which is a voluntary savings and investment scheme for New Zealanders.It is a DC supplementary pension system of the third pillar.The scheme covers New Zealand citizens and permanent residents,and the funds come from three parts:individual contribution,employer contribution and government subsidy.The account assets can be paid when KiwiSaver members retire,purchase their first home,move overseas,have a serious illness or significant financial hardship.The tax incentive model is ETE,only investment returns being taxed.It is easy to make changes to the KiwiSaver scheme.Participants can adjust contribution rate,discontinue payment or change KiwiSaver provider.Despite the impact of COVID-19 in recent years,KiwiSaver has proved to the public that it is a simple and effective way to save.Currently,more than 60 percent of the population in this country is participating in the scheme,with 18-40 years old being the most active age group among participants.The management cost was high in the initial stage of the scheme operation,and then it is reduced by dynamically adjusting the default providers and other measures.Overall,the KiwiSaver scheme plays an important role in increasing national savings and enhancing people s sense of security.