养老金并轨后不同群体养老金水平、差距与调适

【摘要】 根据精算模型测算,并轨后机关事业单位的平均替代率达到了制度性目标水平,但与并轨前相比均有所下降。如果没有企业年金,企业人员平均养老水平偏低,缴费年限最低人群的养老水平不能"保吃饭";当企业年金缴费率为4%时,养老金水平较为合意。两者差距随着缴费年限、投资收益率的增加和工资增长率的下降而扩大;工资水平越高,两者差距就越大,其中男性间的差距更显著。最后,提出如下建议:正视两种年金保障水平的差距;规范缴费基数;取消职业年金个人缴费的强制性;正确处理年金账户的差异性和融合性;构建合意的个账收益率确定机制。更多还原

【Abstract】 According to the Actuarial Model, Average Replacement Rates(RR) of the government institutions after the merger have reached the institutional target levels, but declined compared with those before the merger. If there is no annuity, the average pension level of corporate officers is low, the population of the lowest pension contribution years cannot afford food;when the annuity payment rate is 4%, the pension level is more desirable. The difference is increasing between the increase in payment years and the rate of return on investment and the decline in wage growth rate; the higher the wage level, the greater the gap, and the gap between men are more significant. So, this paper proposes the suggestions of treating correctly security level gap of two annuities, standardizing payment base, cancelling compulsion of individual contributions on occupational pension, handling correctly the differences and integration of annuity accounts, and building the determining mechanism of desirable account yields.更多还原