摘要
以某国有企业职工在河南省和广东省跨省工作调动时养老保险转移结算为依托,开展案例实证研究,研究表明:(1)我国对基本养老金计发办法进行改革时没有统一过渡性养老金计算方法,养老保险基金转移时仅转移缴费基数,导致地区之间中人养老金计算方式差异较大;(2)因养老保险缴费基数和社平工资具有显著时间和空间属性,地区之间养老金计发方式差异使得跨省养老保险转移接续的计算复杂化,导致同一人在不同地区退休时基本养老金可能相差悬殊,损害部分退休职工的个人权益;(3)部分地区的过渡性养老金计算办法导致其对基本养老金的贡献率过低;(4)企业职工养老保险因退休地不同导致的退休金差距受缴费基数影响较大,总体而言,计发方式对高收入人群的影响更大。
Based on the transferring of basic old-age insurance across Henan province and Guangdong Province for one employee in large state-owned enterprise,the effect of computational mode on basic pension was analyzed.It showed that the differences of pension among regions could be large for there is no unified computation method and standard in whole country.The transference and continuation of basic pension across province was complicated by different computation mode in different provinces,as result of the time-attribute and spatial properties of basic pension base and average social wage.For some provinces,the computation mode could cause the ratio of transitional pension to basic pension is too low and the contribution of early career to basic old-age insurance is overlooked.The pension difference resulted by regional computation mode is affected largely by the basic pension base and the computation mode of mid-person across-areas have a stronger influence on the high-income employee than the low-income ones.
作者
任鸿飞
REN Hong-fei(China Railway Tunnel Group,Guangzhou 511458,China)
出处
《经济研究导刊》
2022年第8期48-51,62,共5页
Economic Research Guide
