新业态从业者参保对基本养老保险基金财政责任的影响

The Impact of Insurance Participation of Employees in New Business Formats on the Fiscal Responsibility of the Basic Pension Insurance Fund

随着我国人口年龄结构的转变,财政对基本养老保险承担着巨大的补贴压力,其可持续性面临巨大危机,扩大基本养老保险覆盖面势在必行。新业态从业者参保是扩面工作的关键,引导其参保,也成为下一阶段我国基本养老保险扩面的重点。基于此,可从财政责任的宏观视角出发,构建基本养老保险基金的收支模型与财政责任模型,以队列要素法预测2022-2050年人口数据,模拟基本养老保险扩面后,新业态从业者在不同参保路径选择时,城职保基金与城乡居保基金的运行状况。通过构建精算模型研究发现:第一,当新业态从业者全部参加城乡居保,2022-2050年累计财政责任为112.19万亿元;第二,当新业态从业者参加城职保比例由10%逐步提高至90%,基本养老保险财政责任随之降低,累计财政责任降至56.94~85.05万亿元,较全参加城乡居保时降低24.19%~49.25%;第三,当新业态从业者全部参加城职保,累计财政责任为53.43万亿元,较全参加城乡居保时降低52.37%。因此,为有效减轻基本养老保险基金的财政压力,落实好扩面工作。首先,应加快推进体制法规的建设工作,建立符合新业态从业者现实权益的基本养老保险体系,确保社保扩面工作“应保尽保,不漏一人”。其次,各级政府要鼓励新业态从业者参加城职保。对主动参加城职保的新业态从业者,实行阶梯式缴费减免、税收优惠等政策。最后,要适当缩小城职保与城乡居保间待遇差距,同时做好多支柱型养老保险体系建设,尽快建立个人养老金制度,使基本养老金制度更好发挥普惠性作用与收入再分配作用。

With the changing age structure of China’s population,the government is faced with increasing subsidy pressure on basic pension insurance,and the subsidy sustainability is confronted with a huge crisis.It is imperative to expand the coverage of social insurance.Insurance participation of workers in new business formats is the key in this regard,and guiding them to participate has also become the focus of expanding China's basic pension insurance industry for the the next stage.Based on this,from a macro perspective of fiscal responsibility,this study constructs a revenue-expenditure model and a fiscal responsibility model for the pension insurance fund.It predicts the population data from 2022 to 2050 using the cohort-component method,and simulates the operation of social security funds for urban employees and for rural and non-working urban residents when workers in new business formats are given choices of different insurance paths after the expansion of pension insurance.Through the construction of actuarial models,it reveals the following:firstly,when all workers in the new business formats participate in urban-rural residential insurance scheme,the cumulative financial responsibility from 2022 to 2050 is 112.19 trillion yuan;Secondly,when the participation proportion of workers in new business formats in insurance scheme for urban employees gradually increases from 10%to 90%,the financial responsibility of basic pension insurance will be reduced accordingly,with a cumulative financial responsibility ranging from 56.94 to 85.05 trillion yuan,which is a decrease of 24.19%~49.25%compared to full participation in urban and rural residential insurance;thirdly,when all workers in the new business formats participate in the insurance scheme for urban employees,the cumulative financial responsibility is 53.43 trillion yuan,which is a decrease of 52.37%compared to full participation in urban-rural residential insurance scheme.Therefore,to effectively alleviate the financial pressure on the basic pension insurance fund and ensure the success of the expansion efforts,several measures should be taken.Firstly,it is essential to accelerate the development of institutional regulations so as to establish a basic old-age insurance system that is in line with the actual rights and interests of workers in new business formats,ensuring that the expansion of social security coverage covers every eligible individual.Secondly,governments at all levels should encourage workers in new business formats to participate in insurance scheme for urban employees.For new workers who are active participants in particular,policies such as staggered fee reduction and tax incentives should implemented.Lastly,it is necessary to reduce the disparity in benefits between the pension insurance scheme for urban employees and the one for rural and non-working urban residents,and simultaneously develop a multi-pillar pension insurance systems,and establish an individuall pension system as soon as possible,so that the basic pension system can better play a role in inclusiveness and income redistribution.