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英国养老金三支柱体系分析 被引量:1

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摘要 英国养老保障制度从确立到发展,再到改革和完善,该过程经历了几个世纪的变化,但其保障形式没有发生实质性的改变,主要是以退休后获得的养老金收入为主,调整的是资金的来源。本文将分析英国养老金体系的三大支柱,即以现收现付制为基础的国家养老金、完全积累制的私营养老金和个人储蓄养老保障,分析各支柱相关的制度细则,明晰国家、私营管理机构、雇主和雇员在各养老金体系中应承担的职责。
作者 孙悦
出处 《劳动保障世界》 2018年第7Z期17-18,共2页
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