流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)研究rundownBackgroundInformationTheCaseofHuizhouProblemsconcerningTandCpolicyformigrantworkersinChinapolicysuggestionsIBackground背景Overthepastthreedecades,Chinahasbeeninthetransitionfromacommandeconomytowardsamarketeconomy,whichhasresultedinrapidindustrializationandurbanization.過(guò)去30多年，中國(guó)一直處于從計(jì)劃經(jīng)濟(jì)向市場(chǎng)經(jīng)濟(jì)的轉(zhuǎn)型中，帶來(lái)了迅速的工業(yè)化和城鎮(zhèn)化Onespectacularsocio-economicconsequenceofthistransitionisthelargescaleofrural-urbanmigration.這一轉(zhuǎn)型過(guò)程一個(gè)重要社會(huì)經(jīng)濟(jì)后果是從農(nóng)村到城市的大規(guī)模人口轉(zhuǎn)移Millionsofruralyoungpeoplefloodedintocitiestoseekjobopportunityeveryyear.In2014,itwasestimatedthattherewere253millionmigrantpopulationsinChina,amongthem,78%arethosewhoareattheagefrom15to59.每年都有大批農(nóng)村青年到城市尋找工作。2014年，中國(guó)大約有2.53億流動(dòng)人口，其中，78%的人處在15-59歲這個(gè)年齡段。IBackground背景However,Chinahasnotestablishedaunifiedpensionsystemuntilnow.DifferentpensionsystemshavebeendesignedfordifferentgroupsofpeoplebasedontheiremploymentandHukoustatus.目前，中國(guó)并沒(méi)有建立全國(guó)統(tǒng)一的社會(huì)養(yǎng)老保險(xiǎn)制度，而是根據(jù)戶籍和就業(yè)狀態(tài)，對(duì)不同群體建立不同的社會(huì)養(yǎng)老保險(xiǎn)制度。Duetothedecentralizationofsocialinsurancesystem,thecurrentsocialpensioninsuranceinChinaischaraterizedbybothsocialandgeographicalfragmentation.由于統(tǒng)籌層次不高，所以中國(guó)的社會(huì)養(yǎng)老保險(xiǎn)體系呈現(xiàn)出分割化和碎片化的特點(diǎn)。Thefragmentedsocialinsurancesystem

(twodimensionsoffragmentation:hukoustatusandlabormarketstatus)社會(huì)保險(xiǎn)制度的碎片化

(兩個(gè)維度：戶籍身份和就業(yè)身份)3．我國(guó)社會(huì)養(yǎng)老保險(xiǎn)制度發(fā)展的特點(diǎn)（1）勞動(dòng)力市場(chǎng)和城鄉(xiāng)戶籍二維分割BackgroundThirddimension:fragmentationbasedonadministrativejurisdictionorlocation(localizationofsocialrights)

碎片化第三個(gè)維度：行政區(qū)Socialsecurityprogramsareadministratedbycountyorcitylevelgovernment,whichindicatesalowerlevelofrisksharing.Meanwhile,itcreatesaspatialobstacleformigrantworkerswhoneedstochangetheirjobsnationwide.BackgroundCurrently,twobasicpensioninsurancesystemsexistinginChina:現(xiàn)行養(yǎng)老保險(xiǎn)制度主要包括：Urbanemployeebasicpensionscheme(UEBPS)城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)制度Urban-ruralresidentbasicpensionscheme(URRBPS)城鄉(xiāng)居民基本養(yǎng)老保險(xiǎn)China’sPensionFramework

ContentsCharacteristicsTheFirstPillar

Urbanemployeebasicpensionscheme(UEBPS)Urban-ruralresidentbasicpensionscheme(URRBPS)PensionschemeforcivilservantsandPSUsMandatory;Socialpool&individualaccount

TheSecondPillarEnterpriseannuityschemesOccupationalannuityschemesVoluntary&definedcontributionTheThirdPillarPrivatesavingsVoluntary

BackgroundThesethree-dimensionfragmentationhasbroughtabouttheproblemofsocialinsurancerightsofmigrantworkersFirst,thetransferandcontinuationofsocialinsurancerightsbetweendifferentsocialpensioninsuranceschemes(Trans-systemTC)Second,thetransferandcontiuationofsocialinsurancerightsbetweeendifferentlocalities(Trans-regionalTC)

BackgroundCurrentpoliciesontransferandContinuationofsocialinsurancerelations現(xiàn)行養(yǎng)老保險(xiǎn)轉(zhuǎn)移接續(xù)辦法：Theinterimmeasuresforthetransferandcontiuationofthebasicsocialpensioninsurancerelationsofurbanemployees(2009),whichaimstosolvetheproblemconcerningthetrans-regionalTandC.《城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)暫行辦法》（2009）TheInterimMeasuresfortheIntegrationofUrbanandRuralPensionInsuranceSystems(2014),whichaimstosolvepartiallytheproblemsconcerningthetrans-schemeTandC.《城鄉(xiāng)養(yǎng)老保險(xiǎn)制度銜接暫行辦法》（2014）BackgroundSo,intermsoftheinstitutionalarrangement,ChinahasestablishedtherulesfortheTandCofthesocialpensionrelations從制度層面上講，我國(guó)已經(jīng)建立了養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)辦法。However,manydoubtsexistonitsrationality,appropriatenessandeffectiveness.對(duì)于養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)辦法的合理性和科學(xué)性，社會(huì)各界還存有質(zhì)疑，尤其是在保護(hù)流動(dòng)就業(yè)人員的養(yǎng)老金權(quán)益方面。backgroundAccordingtoChinaDaily(2012/05/03),around730,000workershadtheirpensionaccountssuccessfullytransferredbytheendof2011,thoughmanymorepeoplethanthathadchangedworkplaces.Localgovernmentsarenotwellpreparedfortheimplementationbecausetheydonotsharethesameinformationsystemandsoftware,soproblemscanoccurwhenlinkingupaccounts.Manyplacesalsolacksufficientskilledpersonnel.Insufficientfacilitiesinsomeremoteareasalsodelaytransfers.IITheCaseofHuizhou惠州案例Huizhou：aprefecturelevelcityinGuangzhouBordersGuangzhou,ShenzhenandDongguanwithabout4.6millionresidentsbothahostingandsendingcityofmigrantworkersItseekstobeasiteforaworld-classpetrochemicalindustry,aswellasahubfordevelopinginformationtechnology,andexpandingexportsandtrade.theCaseofHuizhouSpecificmethodsusedinTandCofpensioninsurancerelationsofmigrantworkersinHuizhou具體做法：Confirmingtheverifyingplaceofmigrantworkers’pensionbenefits確定流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)待遇核發(fā)地UnifyingtheadministrativeproceduresofTandC統(tǒng)一流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移辦理程序MigrantworkerswhoarequalifiedforreceivingpensionbenefitsinHuizhoucanapplyfortheirbenefitsinHuizhou.流動(dòng)就業(yè)人員符合在本市核發(fā)養(yǎng)老保險(xiǎn)待遇的，均可在惠州市申領(lǐng)養(yǎng)老待遇Migrantworkerscantransferandcontinuetheirpensioninsurancerelationsbetweentheruralpensionschemeandurbanpensionscheme.流動(dòng)就業(yè)人員城鄉(xiāng)養(yǎng)老保險(xiǎn)制度之間可轉(zhuǎn)換銜接TheHuizhouCaseCurrently,thereisanincreasingtrendformigrantworkerswithintheurbanworkers’pensionschemetotransferandcontinuestheirpensionrelations.ItseemsthatmoremigrantworkerstransfertheirpensionrelationsoutwardfromwithinHuizhouthanthosewhotransferinwardfromoutsideHuizhou惠州市城鎮(zhèn)企業(yè)職工養(yǎng)老保險(xiǎn)流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)辦理次數(shù)總體呈現(xiàn)轉(zhuǎn)移人數(shù)逐年增加且轉(zhuǎn)出多于轉(zhuǎn)入的態(tài)勢(shì)。TheHuizhouCase2010年轉(zhuǎn)入1794次、轉(zhuǎn)出3238次；2011年轉(zhuǎn)入5253次、轉(zhuǎn)出7463次；2012年轉(zhuǎn)入6255次、轉(zhuǎn)出8752次；2013年轉(zhuǎn)入10115次，轉(zhuǎn)出11813；2014年轉(zhuǎn)入9049次，轉(zhuǎn)出12116次；2015年截止8月31日止轉(zhuǎn)入6412次，轉(zhuǎn)出8449次。ThetransfersituationinHuizhouYearinflow(transferintoHuizhou)Outflow(transferoutHuizhou)2010179432382011525374632012625587522013101151181320149049121162015(bytheendofAuguest)62148449IIIProblemsoftheTandCprocess

流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)存在的問(wèn)題

TwoTypesofTandCofpensioninsurancerelationsconcerningmigrantworkers流動(dòng)就業(yè)人員在城鎮(zhèn)之間、城鄉(xiāng)之間轉(zhuǎn)移都涉及到養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)問(wèn)題，主要包括以下兩種情況：TypeI:Trans-regionalTandCwithintheUEBPS城鎮(zhèn)職工基本養(yǎng)老保險(xiǎn)跨統(tǒng)籌地區(qū)轉(zhuǎn)移接續(xù)TypeII:Trans-systemTandCbetweenurbanRBPSandruralRBPS城鄉(xiāng)基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)

TypeI:

Trans-regionalTandCwithintheUEBPS

AccordingtoTheinterimmeasuresforthetransferandcontiuationofthebasicsocialpensioninsurancerelationsofurbanemployees(hereafterthe2009Policy),whereaninsurant(includingmigrantworker)getsemployedinanotherprovince,thesocialinsuranceagencyattheplacewherehepurchasesinsuranceshallissueaninsurancepremiumpaymentreceipt,andhisbasicpensioninsurancerelationsshallbetransferredtothenewplace.Whenaninsurantmeetstheconditionsforobtainingthebasicpensioninsurancemoney,thenumberofyearswheninsurancepremiumshavebeenpaidshallbecalculatedonaconsolidatedbasis,andtheamountofdeposit(includingprincipalandinterest)inhisindividualaccountshallbecalculatedonacumulativebasis.

《城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)暫行辦法》規(guī)定了包括農(nóng)民工在內(nèi)的參加城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)的所有人員在跨省就業(yè)時(shí)將其養(yǎng)老保險(xiǎn)關(guān)系隨同轉(zhuǎn)移，除了轉(zhuǎn)移個(gè)人賬戶全部資金以外，還轉(zhuǎn)移部分單位繳費(fèi)；參保人員在各地的繳費(fèi)年限合并計(jì)算，個(gè)人賬戶儲(chǔ)存額累計(jì)計(jì)算，對(duì)農(nóng)民工一視同仁。specificpractices具體做法Thefollowingprinciplewillbefollowedwhenconfirmingtheplaceofreceivingbenefits:a.whereistheplaceoforigin(hukou)ofthemigrantworker,thenwhetherhisorhertheaccumulatedyearsofinsurancereachtenyears.b.ifhisorherbasicpensioninsurancerelationsisnotaffiliatedtohisorherplaceoforigin,andhisorheraccumulatedyearsofinsurancepremiumpaymentineachplaceofworkhavenotreachedtenyears,hisorherbasicpensioninsurancerelationsandthecorrespondentmoneyshouldbeallocatedtotheplaceoforigin,andtheauthoritiesoftheplaceoforiginwillcopewiththeproceduresofreceivingbenefitsaccordingtoregulations,thenheorshewillenjoythepensionbenefits

待遇領(lǐng)取地的確定遵循以下原則：先看戶籍所在地，再看繳費(fèi)年限是否滿十年；如果基本養(yǎng)老保險(xiǎn)關(guān)系不在戶籍所在地，且在每個(gè)參保地的累計(jì)繳費(fèi)年限均不滿10年的，將其基本養(yǎng)老保險(xiǎn)關(guān)系及相應(yīng)資金歸集到戶籍所在地，由戶籍所在地按規(guī)定辦理待遇領(lǐng)取手續(xù)，享受基本養(yǎng)老保險(xiǎn)待遇。specificpractices具體做法Whentheinsurantgetsemployedinanotherprovinceandtransfershisorherpensioninsurancerelationstothenewplace,aportionofthepoolingfunds(paymentsmadebytheemployer)shouldbetransferred;andtheamounttobetransferredshallbethetotalamountof12%oftheactualwagebasedonwhichtheinsurancepremiumispaidineachyear參保人員跨省流動(dòng)就業(yè)轉(zhuǎn)移基本養(yǎng)老保險(xiǎn)關(guān)系時(shí)，需要按實(shí)際繳費(fèi)基數(shù)的12%轉(zhuǎn)移統(tǒng)籌基金。AftertheinsurantcompletedtheTandCprocess,andisqualifiedforpensionbenefit,hisorherbasicpensionbenefitswillbecalculatedbasedontheactualwagesbasedonwhichtheinsurancepremiumwaspaideveryyear,theyearsofcontributionsandtheannualaveragewageleveloftheemployeesintheplacewherethepensionbenefitswillbegiven.參保人員轉(zhuǎn)移接續(xù)基本養(yǎng)老保險(xiǎn)關(guān)系后，符合待遇領(lǐng)取條件的，以本人各年度繳費(fèi)工資、繳費(fèi)年限和待遇領(lǐng)取地對(duì)應(yīng)的各年度在崗職工平均工資計(jì)算其基本養(yǎng)老金。Therealeffectofthepolicyimplmentation

實(shí)際效果Itisreasonabletosaythatthe2009Policyisbeneficialforthedifferentprovincestosharethepressureimposedbythepensionfunds,andishelpfulforincreasingthemobilityoflabourforces

該《暫行辦法》的出臺(tái)有利于平衡各統(tǒng)籌地區(qū)的基金壓力，在一定程度上促進(jìn)了勞動(dòng)力合理流動(dòng)。However,intheimplementationprocess,theeffectofthispolicyhasbeendamagedbythedecentralizationofbothsocialinsurancepolicyandthefiscalpolicy.但是在實(shí)際執(zhí)行當(dāng)中，其政策效果仍然會(huì)受到我國(guó)統(tǒng)籌層次低、財(cái)政“分灶吃飯”等客觀因素的制約。Problemsexisted存在的問(wèn)題Foramigrantworker,ifheorshehasnotpaidthepensioninsurancepremiumformorethantenyearsinanyoneplace,heorsheshouldtransferhisorherpensioninsurancerelationstohisorherplaceoforigin.Becauseheorsheisruralhukouholder,andcannotjointheUEBPS.Therefore,theplaceoforiginwillnotacceptthetransferofpensioninsurancerelation,whichdemonstratesthedifficultiesmigrantworkersfacingwhentheirpensionrelationsaretransferred.流動(dòng)就業(yè)人員在每個(gè)地方的參保年限都沒(méi)有達(dá)到10年以上的，需要將養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)回戶籍地，由于戶籍為農(nóng)村戶籍，在戶籍地不能參加企業(yè)職工養(yǎng)老保險(xiǎn)，因此，戶籍地不接受流動(dòng)就業(yè)人員的養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)入，造成流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移困難，在一定程度上造成流動(dòng)就業(yè)人員在就業(yè)時(shí)不愿參保。ProblemsexistedIftheaveragewageofemployeesintheplacewherethepensionbenefitsarepaidislower,thepensionbenefitsofthemigrantworkerwillbedamaged.如果待遇領(lǐng)取地的在崗職工平均工資偏低，對(duì)于流動(dòng)就業(yè)的參保人來(lái)說(shuō)，其養(yǎng)老金權(quán)益將會(huì)受到損失。Theexistingmeasuresoftransferandcontinuationofpensioninsurancerelationsofurbanemployeesarehandicappedbylocalinterests,lackofproactiveperspective,thereforefurtherreformisnecessary.目前實(shí)行的城鎮(zhèn)企業(yè)職工基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)辦法受地方利益的影響比較大，缺乏前瞻性，有必要進(jìn)行進(jìn)一步改革。TypeIITrans-systemTandC

2、城鄉(xiāng)基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)

From‘URRBPS’transferto‘UEBPS’From‘UEBPS’transferto‘URRBPS’

RequirementsPension

contributionsatleast15yearsinUEBPSPensioncontributionslessthan15yearsinUEBPSSpecificMeasures①Thepensionfundinindividualaccountswillbetransferredtotally；②ThecontributionyearsinURRBPSwillnotbecalculatedaccumulatively.①

Thepensionfundinindividualaccountswillbetransferredtotally,butthesocialpoolingfundsarenottransferred；②ThecontributionyearsinUEBPSarecombinedtoURRBPSforaccumulativecalculation.RemarksIfmigrant

workersparticipateinbothUEBPSandURRBPSinthesameyear,onlythecontributionofUEBPS

isremainedforcalculationpurposeandthecontributionofURRBPSwillbereturned.TypeIITrans-systemTandC

2、城鄉(xiāng)基本養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)Problemsexisted存在的問(wèn)題Undertheseinterimmeasures(the2014Policy),migrantworkerswhoarecoveredbyUEBPSwillfacegreatpensionbenefitslossiftheycannotreachtheminimumrequirementsofcontributionyears(15years)forpensionclaimwhentheyretire.ItisunreasonablenottorecognizethepensionbenefitsaccumulatedbymigrantworkersunderUEBPS.Migrantworkers’pensionrightbasedonhisorherperiodsofcontributionsunderUEBPSshouldbecalculatedevenifthecontributionislessthan15years.Formigrantworkers,iftheseinterimmeasures(the2014Policy)arenotrevised,itisbetterforthemtocontributeatleast15yearssoastoreceivepensionbenefitafterretirementunderUEBPS,andnevertransfertoURBPS.根據(jù)《城鄉(xiāng)養(yǎng)老保險(xiǎn)制度銜接暫行辦法》的規(guī)定，本課題組運(yùn)用情景假設(shè)和精算模擬方法，定量測(cè)算了流動(dòng)就業(yè)人員職保繳費(fèi)年限未滿15年，由職保轉(zhuǎn)入城鄉(xiāng)居民養(yǎng)老保險(xiǎn)所帶來(lái)的基礎(chǔ)養(yǎng)老金權(quán)益損失（與在職保繳費(fèi)滿15年的情形相比較，具體結(jié)果請(qǐng)參考研究報(bào)告）。Problemsexisted存在的問(wèn)題

Accordingtoourmeasurement,theInterimMeasuresfortheIntegrationofUrbanandRuralPensionInsuranceSystems(the2014Policy)failstoprovideenoughprotectionforthepensioninterestsofmigrantworkers.

測(cè)算結(jié)果表明：《城鄉(xiāng)養(yǎng)老保險(xiǎn)制度銜接暫行辦法》確實(shí)在保護(hù)流動(dòng)就業(yè)人員養(yǎng)老金權(quán)益方面存在很大的不足。Underthe2014policy,theintegrationofthetwosystemhasbroughtaboutunacceptablelossformigrantworkers'pensionentitlement.按照該《暫行辦法》，城鄉(xiāng)養(yǎng)老保險(xiǎn)制度銜接所帶來(lái)的基礎(chǔ)養(yǎng)老金權(quán)益損失令人難以接受。reasonanalsis原因分析Thekeyreasonis:thedifferentmethodsofbenefitcalculationanddistributionbetweentheURRBPSandUEBPS:thefundamentalannuitiesoftheURRBPSisdependentonthefiscalsubsidy,whilethefundamentalannuitiesoftheUEBPSislinkeduptoaveragewagegrowthrate,individualwagewhichthepensionpremiumisbased,thecontributionyearsandsoon.Duetothehugeruralurbandivisionofeconomicdevelopment,thebenefitleveloftheURRBPSisrelativelylow.城鄉(xiāng)居民養(yǎng)老保險(xiǎn)和城職保的基礎(chǔ)養(yǎng)老金計(jì)發(fā)辦法很不一樣，城鄉(xiāng)居民養(yǎng)老保險(xiǎn)的基礎(chǔ)養(yǎng)老金部分是靠財(cái)政補(bǔ)貼，職保的基礎(chǔ)養(yǎng)老金是與在崗職工平均工資增長(zhǎng)率、個(gè)人繳費(fèi)基數(shù)、繳費(fèi)年限等因素掛鉤，而且我國(guó)城鄉(xiāng)經(jīng)濟(jì)發(fā)展水平差距很大，城鄉(xiāng)居民養(yǎng)老保險(xiǎn)的保障水平起點(diǎn)較低。IVPolicysuggestionsforimprovingtheTandCprocess

四、完善中國(guó)流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)的對(duì)策CCP'spolicygoaluntilto2020：tobuildamoreequal,moresustainablesocialsecuritysystem,toimplmentuniveralsocialinsuranceplan,andtoaccomplishthenationalcoordinationofbasicpensionbenefits.Forthispolicygoal,itisnecessarytoimprovethemeasuresconcerningthetransferandcontinuationofpensioninsurancerelationsofmigrantworkers,toincreastheinstitutionalattractionofthebasicpensioninsurance,andthesafeguardthepensionentitlementofmigrantworkers.中國(guó)共產(chǎn)黨十八屆五中全會(huì)公報(bào)強(qiáng)調(diào)“建立更加公平更可持續(xù)的社會(huì)保障制度，實(shí)施全民參保計(jì)劃，實(shí)現(xiàn)職工基礎(chǔ)養(yǎng)老金全國(guó)統(tǒng)籌?！币獙?shí)現(xiàn)這些目標(biāo)，必須完善流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)辦法，提高基本養(yǎng)老保險(xiǎn)制度的吸引力，充分保障流動(dòng)就業(yè)人員的養(yǎng)老金權(quán)益。IVPolicysuggestionsforimprovingtheTandCprocess

四、完善中國(guó)流動(dòng)就業(yè)人員養(yǎng)老保險(xiǎn)關(guān)系轉(zhuǎn)移接續(xù)的對(duì)策Fordetails,thefollowingpolicysuggestionsareadvised:first,toeliminatetheobstaclesimposedbythehukousystem,andallowmigrantworkerstojointheUEBPSasflexibleemployees.secon