荷兰灵活退休政策调整及其对中国的启示

The Policy Adjustment of Flexible Retirement in the Netherlands and its Enlightenment to China

荷兰为了提高大龄劳动者劳动参与率,自上世纪90年代中后期开始,对慷慨的均一水平的提前退休制度进行调整,逐步建立基于精算调整的灵活退休制度,对于提高劳动者实际退休年龄和大龄劳动者的劳动参与率发挥了积极作用。通过对新退休制度下劳动者不同退休选择的退休金替代率的模拟,可以发现,制度具有较强的精算中性,养老金制度充分发挥了对个人退休决策的内生激励作用。荷兰退休政策调整对我国退休制度改革有一定的启示:清晰设定退休政策调整的目标;实施更加灵活的退休政策;强化退休待遇的精算调整。

In order to improve the labor participation rate of older workers, the generous fl atrate early retirement system was changed from the mid of 1990 s and was substituted by the fl exible early retirement based on the actuarial adjustment gradually, which was very valuable to improve the effective retirement age and labor participation rate of older workers. By simulating the replacement rate under the different scenarios, we can fi nd that the new retirement policy has the stronger actuarial neutrality and infl uences the individual retirement decision positively. The Dutch reform enlightens China's retirement policy: targeting the obvious policy objective, performing the much more fl exible retirement policy and strengthening the actuarial adjustment of benefi ts.