企业社会保险缴费成本与政策调整取向

Social Insurance Contribution as Enterprises' Cost and Policy Adjustments

我国社会保险费率高于欧洲国家平均水平,接近欧洲福利国家水平,且主要表现为职工基本养老保险费率过高。导致这种现象的原因除赡养结构老化外,还与养老保险制度从现收现付转为部分积累后带来的"双重负担"密切相关;而地区分割统筹的现实格局则使这一"双重负担"主要落在了老工业基地身上,成为这些地区企业发展的重要影响因素。因此,有必要借鉴国际经验,对现行费率进行合理调整。可以采取的措施包括:尽快统一全国职工基本养老保险费率,同时把民营企业职工工资纳入社会平均工资统计口径,夯实缴费基数;划拨部分国有资产补充职工基本养老保险基金,加强保险基金的管理运营,在此基础上合理降低费率,为企业减负;大力发展包括企业年金在内的多层次社会保险体系,为进一步降低国家法定的基本社会保险费率创造条件。

China's social insurance contribution rate is higher than that of European average and close to European welfare state, especially for Public Pension Insurance for Employees. The soaring contribution rate stems from aging population, and more importantly, the so-called 'double burdens' brought about by a shift in financial mode from pay-as-you-go to partially funded. The segmented pension system across localities has diverted this 'double burdens' to the country's traditional industrial bases and hindered the development of enterprises is these areas. Therefore, proper adjustments to the current contribution rate in the light of international experience are considered essential. Possible measures include: Firstly, determine a universal contribution rate for the Employees Public Pension Insurance across the country without further delay, meanwhile incorporating the wages of the private enterprises' employees into the calculation of average wages to consolidate the assessable income; Secondly, divert some state-owned assets to supplement pension insurance fund, streamline the management and operation of insurance funds, and then lower the contribution rate to a more reasonable level to reduce the burden on enterprises; Thirdly, increase efforts to build a multi-tiered public social insurance system which includes enterprise annuity, in order to create the conditions for further reducing the contribution rate of national statutory social insurance.