养老保险缴费基数下限降低对灵活就业人员参保的影响

Impact of the Floor of Contribution Base on the Informal Workers Participate in the Earnings-related Pension Scheme

2019年《降低社会保险费率综合方案》的实施降低了职工基本养老保险的缴费基数下限,该方案的实施是否能促进灵活就业人员参加职工基本养老保险,从而优化养老保险体系和维护灵活就业人员权益保障值得研究。本文基于2010—2020年中国家庭追踪调查(CFPS)数据,使用双重差分法考察了缴费基数下限降低对灵活就业人员参加职工基本养老保险的影响。研究发现,缴费基数下限降低使得低收入灵活就业人员参加职工基本养老保险的比例显著提升了6.5个百分点,该结论在经过一系列的稳健性检验后依然成立。其影响机制是缴费基数下限降低缓解了灵活就业人员的缴费负担,从而促进低收入灵活就业人员参加职工基本养老保险,并且该促进效应在较年轻以及每周工作时间较短的灵活就业人员中更加显著。为了进一步促进灵活就业人员参加职工基本养老保险,本文提出了优化缴费基数的核定方式、设计更加灵活的缴费基数下限并对不同年龄群体采取差异化的激励方式等政策建议。

The implementation of the Comprehensive Programme for Reducing Social Insurance Contribution Rates in 2019 reduced the floor of the contribution base.Verify whether it can promote informal workers to participate in the Earnings-Related Pension Scheme(ERPS),which is conducive to optimizing the social security system and safeguarding the rights of informal workers.Based on the date of the China Family Panel Survey(CFPS)from 2010 to 2020,the paper examines the impact of reducing floor of contribution base on the informal workers participate in the ERPS by using the difference-in-difference method.The result shows that lowering floor of contribution base significantly increases the rate of low-income informal workers participate in the ERPS by 6.5 percent,which is demonstrated to be robust through a series of tests.The main mechanism is that the reduction of the floor of contribution base alleviates the contribution burden of low-income informal workers,thus promoting them participate in the ERPS.The promotion effect is more significant among informal workers who are younger and work fewer hours per week.In order to promote the participation of informal workers in ERPS,this paper suggests optimizing the approval of the contribution base,designing a more informal contribution base floor,and adopting differentiated incentives for different age groups.