新就业形态劳动者养老保险的团体型参缴机制研究

Study on the Mechanism of Group-based Contribution for Pension Insurance of Workers in New Mode of Employment

在现行社会养老保险的二元参缴机制中,针对“非完全符合确立劳动关系情形”的劳动者而言,适用单位型参缴机制难以界定参缴义务主体,适用个人型参缴机制存在个人缴费负担过重的问题。德国类雇员经济从属性特质推演出“经济依赖标准”及其“社会保护必要性”的理论,作为拟制新就业形态劳动者与平台企业构成团体型风险共同体的法理依据,以及日本厚生年金保险法上被保险人资格的独立判断标准,推演出适格用工主体作为风险共同体参缴义务人的正当性基础,为确立平台企业在团体型风险共同体中的法律地位提供了理论支持。基于强制参缴的目的保障功能,应坚持行政确认说作为团体型参缴机制中参缴行为的效力规则的学理基础。在规范层面,应以团体型参缴义务为核心,将符合条件的组织型平台设定为参缴义务人,制定更具弹性的缴费和履行规则。通过明确社会保险行政部门的确认职权,以及工会监督缴费义务的职能,来强化参缴行为效力的保障措施。通过增加强制准入后的补缴规定和明确平台企业的拒缴责任,促进团体型参缴强制准入目的的有效实现。

Under the current mechanism of dual contribution for social pension insurance,for workers who are"not fully fit into the situations of establishing an employment relation",there is the institutional predicaments such as being hard to determine the obligor to make contribution when applying the mechanism of unit-based contribution,and too heavy burden of payment on individuals when applying the mechanism of individual-based contribution.Academically,the theoretical abstraction of"the standard of economic reliance"and its"necessity of social protection"deduced from the economic subordination feature of quasi-employees in Germany can be taken as the legal basis for the legal fiction of the group-based risk community consisting of workers in new mode of employment and platform enterprises;the justification basis for taking qualified hiring-entities as the contribution obligor of the risk community deduced by reference to the independent standard for determining the qualification as the insured in Employees’Pension Insurance Law of Japan provides theoretical support for the establishment of the legal status of the platform enterprises in the group-based risk community.Based on the purpose-guaranteed function of mandatory contribution,it is believed that the doctrine of administrative confirmation should be insisted as the theoretical basis for the rules on the validity of the act of contribution in the group-based contribution mechanism.At the normative level,with the obligation of group-based contribution at the core,the eligible organization-oriented platforms should be set up as the contribution obligor,and more flexible rules on payment and performance should be formulated.At the same time,safeguards for the validity of the act of contribution should be strengthened by clarifying the confirmatory powers of the social insurance administration authorities and the function of the trade union to monitor the obligation to make contribution.In addition,the purpose of compulsory admission to group-based contribution should be effectively achieved by adding provisions on delayed contribution after mandatory inclusion and clarifying the liability of platform enterprises for refusing to make contribution.