养老金期待利益及其保障规则研究

Research on Expected Benefits of Pension and Its Protection Rules

基本养老保险缴费年限届满前参保人因履行法定缴费义务取得的养老金期待利益是应受法律保障的养老金权利。其权利属性是参保人参与未来养老金分配的法律资格,权利客体指向未来可分配之养老金。参保人跨职域、跨地域流动以及因法定事由退出养老保险关系时,转移或结算部分保险费的现行规则客观上导致了养老金期待利益的部分或完全丧失。为切实保障参保人的养老金期待利益,应以单一基本养老保险关系为理论依据构建制度分立、内涵整合的养老金权利合并规则,通过国家间的社会保险协定写入养老金权利整合性条款,构建法定事由下终止养老保险关系的保费返还特别规则。

The pension expected benefits obtained by the insured from fulfilling their statutory payment obligations before the expiration of the basic pension insurance payment period are pension rights that should be protected by law.The attribute of this kind of rights is the legal qualification of insured persons to participate in future pension distribution,and the object of this kind of rights points to future distributable pensions.The current rules for transferring or setling a portion of insurance premiums when insured individuals move across job domains,regions,or withdraw from pension insurance relationships due to legal reasons objectively result in partial or complete loss of pension expected benefits.In order to provide substantial protection for the expected benefits of pension for insured persons,we shall construct a merger rule of pension rights based on the theoretical basis of a single basic pension insurance relationship,with separate systems and integrated connotations,incorporate pension rights integration clauses into social insurance agreements between countries,and establish special rules for the return of individual premiums for terminating pension insurance relationships under statutory reasons.