摘要
本文以《降低社会保险费率综合方案》的实施作为一项准自然实验,采用2015年至2021年上市公司微观数据,运用双重差分模型评估了城镇职工基本养老保险单位缴费比例下降对上市公司雇佣人数、员工工资支出和员工福利支出的影响,以此探析企业的养老保险缴费比例与员工就业和收入的联动关系。研究发现,相对于未受政策冲击的地区,降费政策的推行使受政策冲击地区的上市公司的员工福利支出提高了8.6%,但对雇佣人数与员工工资支出的影响不显著。机制分析表明,福利联系与心理契约可以逐层解释影响差异的原因。异质性分析发现,劳动密集程度越高的企业,其员工工资支出和员工福利支出受城镇职工基本养老保险降费的促进效应越弱。
This article takes the implementation of the Comprehensive Plan for Reducing Social Insurance Rates as a quasi-natural experiment,and evaluates the impact of a decrease in firms'contribution rate to the urban old-age insurance scheme on employment,wage expenditure,and welfare expenditure of listed companies using micro-data from 2015 to 2021.The research found that compared to areas unaffected by the policy,the implementation of the policy in affected areas increased employees'welfare expenditure by 8.6 percent,but had no significant impact on employment and employees'wage expenditure.Mechanism analysis shows that the reasons for the differences in the effects can be explained by welfare connection and psychological contracts.Heterogeneity analysis found that the higher the degree of labor intensity of the firm,the weaker the promotion effect on employees'wage expenditure and welfare expenditure.
作者
马孟琛
白晨
Ma Mengchen;Bai Chen(School of Labor and Human Resources,Renmin University of China)
出处
《劳动经济研究》
2023年第2期57-83,共27页
Studies in Labor Economics
基金
中国人民大学重大规划项目“数字经济与工作市场研究”(23XNLG04)资助。
关键词
城镇职工基本养老保险
雇佣人数
员工工资
员工福利
basic old-age insurance scheme
number of employees
employee wage
employee welfare
