农民工养老保险筹资研究
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摘要
农民工是我国改革开放和工业化、城镇化进程中涌现的一支新型劳动大军,大量农民进城务工或在乡镇企业就业,为城乡发展注入了活力,为城市创造了财富,成为工业带动农业、城市带动农村、发达地区带动落后地区的有效形式,是推动我国经济社会发展的重要力量,对我国现代化建设做出了重大贡献。但是,由于身份的差异,农民工在城市中处于一种十分尴尬的边缘境地:在城市,他们是当地的“外来人口”、“暂住人口”,仍然是农民身份;在农村,他们常年在外,大部分人没有从事农业生产,并不是真正意义的农民。他们的就业、收入、劳动状况,尤其是养老保险的现状令人担忧,在我国建立适合农民工特点的养老保险体系已势在必行。首先,建立面向农民工的养老保险制度有利于社会公平、社会稳定、社会和谐。其次,建立、健全农民工养老保险制度可以从容应对老龄社会,让农民工老有所养、与时俱进地享受社会发展成果。第三,探索并建立健全农民工社会养老保险制度,对于改进我国目前的社会二元结构,最终建立、健全统一的一元化的社会养老保险制度和社会保障体系有重大意义。
基本养老保险是国家根据法律、法规的规定,在劳动者达到国家规定的退休年龄或解除劳动义务的年龄界限,以及因年老丧失劳动能力退出劳动岗位后,为保障劳动者的基本生活而建立的一种社会保险制度。而养老保险筹资问题,是养老保险制度生存和发展的物质基础。从我国各地现行的农民工保障模式来看,在养老保险筹资方面,都是以工资性收入作为缴费基数,对用人单位和农民工二者进行征缴,因为在确定缴费比例时要考虑到缴费金额满足未来农民工养老金发放的需要,所以各地的农民工保障模式大都依据一定的工资标准,对用人单位征缴工资额的20%,对农民工征缴工资额的8%,这样的征缴比例对用人单位来说,将大大提高人工成本,企业利润将大幅度缩减,甚至导致企业破产;对农民工来说,他们的工资收入因为种种原因本来就不高,如果依据制度规定的工资标准缴费,他们的收入会锐减,有的地方农民工的缴费竟占自己工资收入的20%,导致他们无法负担。当前各地农民工养老保险都不同程度出现了企业逃避、农民工高退保率的现象,高缴费比例无疑是其中一个重要因素。
根据我国城乡经济发展水平的差异和特点,根据不同社会群体的承受能力和社会保险的需求差别,现阶段我国农民工养老保险制度的建立应当定位在低费率、广覆盖、可转移的基础之上,并且能够与城乡养老保险制度相衔接。文章就是依据这样的原则对农民工养老保险筹资问题进行了探讨,提出了不能仅以工资性收入作为养老保险的筹资方式,要广开思路,积极探索以农民工的土地资本收益、农民工的住房反向抵押贷款等作为农民工养老保险的筹资方式,从而构建农民工养老保险完整的筹资体系,这样不仅能减轻用人单位、农民工个人的费用负担,还能促进社会主义新农村建设、促进家庭保障制度的有益变迁。
Migrant workers are a new type of workforce in China's reform and opening up and industrialization and urbanization process ,Large number of migrant workers in the enterprises of a town or city in employment, To inject vitality of urban and rural development, to create wealth For the city, Become an effective way of driving industry to agriculture, urban to rural , developed areas to backward areas ,is an important force to promote China's economic and social development , has made a major contribution for China's modernization drive. However, because of differences in status, migrant workers in cities are on the verge of a very embarrassing situation: In the cities, they are the local "people from outside" and "transient population" and still the identity of farmers; In rural areas, their perennial outside, most people not engaged in agricultural production, are not the true meaning of the farmers. Their employment, income, labor conditions, especially the status of old-age insurance are worrying, so the establishment of the characteristics of old-age insurance system is inevitable for migrant workers. First, the establishment of migrant workers for the old-age insurance system is conducive to social equity, social stability and social harmony. Second, establish and improve endowment insurance system for migrant workers can calmly deal with the ageing society in which migrant workers a sense of security, advancing with the times to enjoy the fruits of social development. Third, to explore and establish a sound social endowment insurance of migrant workers system, has great significance for the improvement of China's current dual structure of society and ultimately establish and improve the singularity of the unified social endowment insurance system and social security system.
Basic old-age insurance in accordance with national laws, regulations, when the workers reached retirement age or state of the dissolution of the labor obligations of the age threshold, and the loss of the ability to work due to old age withdraw from the labor post, for the protection of the basic livelihood of workers and the establishment of a Kind of a social insurance system. The issue of funding old-age insurance, endowment insurance system is the survival and development of material basis. Judging from China's migrant workers around the existing security model, the pension insurance fund-raising, are to pay wage income as a base, the employing units and a collection of two migrant workers, because in determining the proportion of payment to be considered The amount of payment to migrant workers to meet the future needs of pension payment, protection of migrant workers around the model most of the wage based on certain criteria, The collection of wage employment units for 20 percent of migrant workers wages for the collection of eight percent, the collection of such proportion of the employing units, will go a long way to provide labor costs, corporate profits will be substantially reduced, or even lead to corporate bankruptcy ; Of migrant workers, their wages because of various reasons, the already high, if the system provides the basis for wage payment, the sharp drop in their income back to some areas, migrant workers toll own 20 percent of wage income , They can not afford the lead. At present around the endowment insurance of migrant workers there are different levels of the enterprise to evade, migrant workers in the high surrender rates, high tax rates is undoubtedly one of the important factors.
According to China's urban and rural differences in the level of economic development and characteristics of different social groups in accordance with the affordability and the needs of different social insurance, At this stage of China's migrant workers of the establishment of the endowment insurance system should be targeted at low rates and wide coverage, on the basis of the transfer, and with old-age insurance system of urban and rural areas of convergence. This article is based on the principle of endowment insurance of migrant workers was discussed funding issues, Made not only wage income as a means of financing old-age insurance, To broaden the thinking, and actively explore the land to the peasants capital gains, housing migrant workers, such as reverse mortgages endowment insurance of migrant workers as the means of financing, Construction of migrant workers to complete the financing old-age insurance system, so not only can reduce the employing units, individual farmers for the cost burden, but also to promote the building of new socialist countryside, promoting the family protection system a useful change.
基本养老保险是国家根据法律、法规的规定,在劳动者达到国家规定的退休年龄或解除劳动义务的年龄界限,以及因年老丧失劳动能力退出劳动岗位后,为保障劳动者的基本生活而建立的一种社会保险制度。而养老保险筹资问题,是养老保险制度生存和发展的物质基础。从我国各地现行的农民工保障模式来看,在养老保险筹资方面,都是以工资性收入作为缴费基数,对用人单位和农民工二者进行征缴,因为在确定缴费比例时要考虑到缴费金额满足未来农民工养老金发放的需要,所以各地的农民工保障模式大都依据一定的工资标准,对用人单位征缴工资额的20%,对农民工征缴工资额的8%,这样的征缴比例对用人单位来说,将大大提高人工成本,企业利润将大幅度缩减,甚至导致企业破产;对农民工来说,他们的工资收入因为种种原因本来就不高,如果依据制度规定的工资标准缴费,他们的收入会锐减,有的地方农民工的缴费竟占自己工资收入的20%,导致他们无法负担。当前各地农民工养老保险都不同程度出现了企业逃避、农民工高退保率的现象,高缴费比例无疑是其中一个重要因素。
根据我国城乡经济发展水平的差异和特点,根据不同社会群体的承受能力和社会保险的需求差别,现阶段我国农民工养老保险制度的建立应当定位在低费率、广覆盖、可转移的基础之上,并且能够与城乡养老保险制度相衔接。文章就是依据这样的原则对农民工养老保险筹资问题进行了探讨,提出了不能仅以工资性收入作为养老保险的筹资方式,要广开思路,积极探索以农民工的土地资本收益、农民工的住房反向抵押贷款等作为农民工养老保险的筹资方式,从而构建农民工养老保险完整的筹资体系,这样不仅能减轻用人单位、农民工个人的费用负担,还能促进社会主义新农村建设、促进家庭保障制度的有益变迁。
Migrant workers are a new type of workforce in China's reform and opening up and industrialization and urbanization process ,Large number of migrant workers in the enterprises of a town or city in employment, To inject vitality of urban and rural development, to create wealth For the city, Become an effective way of driving industry to agriculture, urban to rural , developed areas to backward areas ,is an important force to promote China's economic and social development , has made a major contribution for China's modernization drive. However, because of differences in status, migrant workers in cities are on the verge of a very embarrassing situation: In the cities, they are the local "people from outside" and "transient population" and still the identity of farmers; In rural areas, their perennial outside, most people not engaged in agricultural production, are not the true meaning of the farmers. Their employment, income, labor conditions, especially the status of old-age insurance are worrying, so the establishment of the characteristics of old-age insurance system is inevitable for migrant workers. First, the establishment of migrant workers for the old-age insurance system is conducive to social equity, social stability and social harmony. Second, establish and improve endowment insurance system for migrant workers can calmly deal with the ageing society in which migrant workers a sense of security, advancing with the times to enjoy the fruits of social development. Third, to explore and establish a sound social endowment insurance of migrant workers system, has great significance for the improvement of China's current dual structure of society and ultimately establish and improve the singularity of the unified social endowment insurance system and social security system.
Basic old-age insurance in accordance with national laws, regulations, when the workers reached retirement age or state of the dissolution of the labor obligations of the age threshold, and the loss of the ability to work due to old age withdraw from the labor post, for the protection of the basic livelihood of workers and the establishment of a Kind of a social insurance system. The issue of funding old-age insurance, endowment insurance system is the survival and development of material basis. Judging from China's migrant workers around the existing security model, the pension insurance fund-raising, are to pay wage income as a base, the employing units and a collection of two migrant workers, because in determining the proportion of payment to be considered The amount of payment to migrant workers to meet the future needs of pension payment, protection of migrant workers around the model most of the wage based on certain criteria, The collection of wage employment units for 20 percent of migrant workers wages for the collection of eight percent, the collection of such proportion of the employing units, will go a long way to provide labor costs, corporate profits will be substantially reduced, or even lead to corporate bankruptcy ; Of migrant workers, their wages because of various reasons, the already high, if the system provides the basis for wage payment, the sharp drop in their income back to some areas, migrant workers toll own 20 percent of wage income , They can not afford the lead. At present around the endowment insurance of migrant workers there are different levels of the enterprise to evade, migrant workers in the high surrender rates, high tax rates is undoubtedly one of the important factors.
According to China's urban and rural differences in the level of economic development and characteristics of different social groups in accordance with the affordability and the needs of different social insurance, At this stage of China's migrant workers of the establishment of the endowment insurance system should be targeted at low rates and wide coverage, on the basis of the transfer, and with old-age insurance system of urban and rural areas of convergence. This article is based on the principle of endowment insurance of migrant workers was discussed funding issues, Made not only wage income as a means of financing old-age insurance, To broaden the thinking, and actively explore the land to the peasants capital gains, housing migrant workers, such as reverse mortgages endowment insurance of migrant workers as the means of financing, Construction of migrant workers to complete the financing old-age insurance system, so not only can reduce the employing units, individual farmers for the cost burden, but also to promote the building of new socialist countryside, promoting the family protection system a useful change.
引文
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⑨ 深圳劳动保障网,政策法规窗口.
⑩ 上海劳动保障网,政策法规窗口.
11 北京劳动保障网,政策法规窗口.
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23 http://news.xinhuanet.com/fortune/2005-10/23/content_3671441.htm
24国务院研究室课题组.中国农民工调研报告[M].北京:中国言实出版社,2006,(4),89—90.
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