The current policy basis of social insurance in China;
Old-age insurance: decision on unifying the old-age insurance system for employees of urban enterprises (1999.7 Guo Fa No.26)
Medical Insurance: Decision of the State Council on Establishing the Basic Medical Insurance System for Urban Workers (1998+02 Guo Fa No.44).
Unemployment insurance: Regulations on Unemployment Insurance (the State Council DecreeNo. 1999.6438+0).
Work-related injury insurance: Trial Measures for Work-related Injury Insurance for Enterprise Employees (No.1996{66} of the Ministry of Labor)
Maternity insurance: Trial Measures for Maternity Insurance for Enterprise Employees (No.1994{504} of the Ministry of Labor)
I. Development of Social Insurance in China
1. Pension insurance
Coverage: all kinds of enterprises and employees in cities and towns, all kinds of employees, enterprise-managed institutions and their employees. (excluding institutions and fully funded institutions)
System mode: Pay-as-you-go (overall fund)+partial accumulation (personal account)
Payment method: 20% (total unit salary) +8% (my salary)
Exhibition: (as of the end of September 2000)
Total number of employees insured:130160,000.
Among them: 99.54 million employees; Retirees: 30.62 million; Burden ratio: 2.98: 1
National average rate: 26.4%
In which: Employer: 20.99%; Individual 5.4 1%
1-September 2000:
Fund income: 157 1 100 million yuan. Fund expenditure:154.4 billion yuan. Current balance: 2.7 billion yuan.
Cumulative balance: 76.96 billion yuan. Pension replacement rate: 86.2%. Timely and full payment rate: 99. 1%.
165438+end of October 2000:
Number of socialized issues: 26.34 million; Socialized distribution rate: 89.5%
2. Unemployment insurance
Coverage: all employees of various enterprises and institutions in cities and towns.
Payment: 2% (total unit salary)+1% (my salary)
Payment of benefits: Employees who are unemployed can enjoy unemployment benefits of 12-24 months.
Exhibition: (as of the end of September 2000)
Number of participants: 1.0 1.88 million.
Among them, there are 84.42 million enterprises and 0/6.58 million enterprises.
The applied funds were 7.864 billion yuan, the paid-in amount was 5.873 billion yuan, and the collection rate was 74.68%.
The registered unemployed number is 5.75 million, and the unemployment rate is 3. 1%.
3. Medical insurance
Coverage: enterprises, institutions, social organizations, private non-enterprise units and their employees.
System model: social pooling+personal account
Payment: about 6% (total unit salary) +2% (my salary)
Exhibition: (as of the end of September 2000)
Number of participants: 19026000.
Among them, 9.959 million people merged into a unified account.
9.069 million people are seriously ill.
Progress: (1-September 2000)
Combination of unified accounts: 4.5 billion yuan of funds receivable and 3.7 billion yuan paid in.
The payment base is 482 yuan/month per capita.
Serious illness coordination: the receivable fund is 2.83 billion yuan, and the paid-in amount is 265.438+0 billion yuan.
The per capita payment base is 4 15 yuan/month. Expenditure was 65.438+0.74 billion yuan, with a balance of 360 million yuan.
4. Work injury insurance
Coverage: all employees of various enterprises in cities and towns.
System mode: pay as you go
Payment: 1% (total wages of the enterprise)
Difference rate: risk level of industrial accidents and occupational diseases.
Premium rate
Floating exchange rate: safe production
Exhibition: (as of the end of September 2000)
There are 465,438 employees+290,000, an increase of 654,380+690,000 compared with the end of 1999; Average ratio: 0.8%
65,438+0,300,000 people enjoy treatment, but enterprises that are not included in the system still implement it.
5. Maternity insurance
Coverage: all employees of various enterprises and units in cities and towns.
System mode: pay as you go
Payment: no more than 65438+ 0% of total wages (insured enterprise)
Treatment cost:
Medical expenses during pregnancy and delivery: examination expenses, delivery expenses, operation expenses, hospitalization expenses, medicine expenses and complications and complications expenses.
Living allowance during maternity leave: 65438+ 000% of last year's average salary.
Exhibition: (as of the end of September 2000)
There are 29.55 million insured employees, and 200,000 people enjoy insurance benefits.
National average rate: 0.66%
Second, the current problems facing China's social insurance
1. The level of security is low, which is different from the level of economic development and the bearing capacity of enterprises and employees.
A. cost analysis of enterprise social insurance;
Composition of social insurance expenditure of enterprises
6% 20% 2% 1.5% 4% 4%
Medical pension, unemployment, work injury, maternity, medical supplement and pension supplement
The total is 37.5%. Conclusion: The cost and burden of enterprises have increased.
B. personal contribution analysis:
Personal payment
1% 8% 2%
Unemployed pension medical care
Total 1 1%. Conclusion: The proportion of personal burden is high.
C. Level of protection
The average monthly pension is 538 yuan/person; The average monthly payment salary is 623 yuan/person.
Pension replacement rate: 86.4%, the highest in the world.
Among them: Hebei, Shanxi, Inner Mongolia, Jilin, Anhui, Jiangxi, Shandong, Henan and other eight provinces exceeded 100%.
As a result, the early retirement rate reached 30%-33%.
2. The policy is imperfect and the system needs to be standardized.
A. old-age insurance:
Low pay-as-you-go and partial accumulation
Social pooling fund+individual account fund
The annual gap of all pensions is 30 billion yuan.
● Heavy burden on enterprises
Design defects: individual account = 8% of individual contribution+3% of enterprise contribution.
Reality: individual account = individual contribution (5%)+ enterprise contribution (6%)
● Early retirement
-Retire from illness
—— Special jobs 1836, but there is no specification for each industry.
-Bankruptcy.-Textile spindles
● Residual life calculation
The remaining life of the scheme design is calculated as 10 year; Retirement age: 50 for women (55 for cadres) and 60 for men.
But taking Dalian as an example, the average life expectancy of men and women is 17.55 years, the average retirement age is 62.5 years, and the life expectancy is 73 years.
B. medical insurance:
Overall Qifubiaozhun (Qifubiaozhun): about 10% (amount or proportion) of social wages, equivalent to one month's salary.
Maximum compensation limit (capping line): about 4 times of social wage (insurance limited liability) (25,000 ~ 55,000 yuan)
Conclusion: The risk of serious illness is irresistible.
● Treatment level: Compared with the original free medical care and labor insurance medical care, the level has dropped greatly.
3. The labor market is lagging behind and the employment is not standardized.
Labor market construction: standardizing labor relations and employment system-→ social insurance employment.
Contract workers/laborers
Recruiting and using workers
seasonal worker
Non-contract migrant workers
labourer working on a public project
Non-standard employment: no labor contract, no remuneration.
4. The fund's supporting ability is weak.
● No accumulation: planned economy-→ market economy
The insurance system was established without accumulation, and pensions were mainly paid on behalf of others.
● Serious arrears: arrears of pension insurance: 39.8 billion yuan, involving15 enterprises.
Unemployment insurance arrears: 6.7 billion yuan; Medical insurance arrears: 2 billion yuan
● The replacement rate is high: the annual gap of pension insurance is more than 30 billion, and the income of pension funds is more than 20 provinces.
The cost of medical insurance has increased too fast and it is difficult to pay.
● Poor risk prediction and resistance.
5. The insurance level is single, and multi-level social insurance needs to be improved.
Old-age insurance: only the basic old-age insurance system will be established.
Medical insurance: only the basic medical insurance system is established.
The supplementary insurance system for enterprises has not yet been established and cannot meet the needs.
6. The social insurance law has not been promulgated, and it lacks legal support.
Participate in insurance according to law: at present, the compulsory nature of social insurance has not really been reflected, and there is no legal basis.
Paying social insurance premiums and paying arrears according to law: it is difficult to know the operation and financial status of enterprises in time and accurately, and it depends on the financial statements and consciousness of enterprises to a great extent, lacking compulsory means.
Basic management: fund operation. capital outflow
7. The social insurance management system is not perfect and the management methods are backward.
Management system: the rate varies greatly (up to 36%); The overall planning level is uneven; The operation channel of funds is single and the allocation is not smooth; There are great differences in treatment standards in different co-ordination areas;
Transfer of social insurance relationship: it can only be transferred within the overall planning area, but not between the overall planning areas (calculation of payment period). It is regarded as payment. Personal account is empty)
Management means: large business volume, accurate and timely requirements; The backwardness of management means directly leads to low work efficiency and poor work quality; Information management needs to be improved.
8. Lack of understanding of social insurance makes it difficult to implement this system.
Local government: did not fully understand and attach importance to the significance and importance of social insurance; On social insurance and national economic development. The close relationship between industrial restructuring and the reform of state-owned enterprises has not been well understood.
Enterprise: I don't understand the compulsory characteristics of social insurance and its distribution mechanism.
Personal: I don't know the relationship between social insurance and my rights and obligations.
Three. Countermeasures taken
1. the State Council decided to launch a pilot project to improve the urban social security system in Liaoning.
● Main contents of adjusting and perfecting the urban social security system:
-8% of employees' individual contributions are included in personal accounts, and enterprise contributions are no longer included in personal accounts. -increase accumulation, reduce the burden on enterprises, and link the calculation and payment with individual contributions.
-merge the existing "three lines of defense" into "two lines of defense"
-all localities should also choose a county (city) to carry out pilot projects.
Objective: To change the defects in the model.
2. Accelerate the establishment of a social security system independent of enterprises and institutions.
The overall goal of perfecting the social security system is to establish a social security system that is independent of enterprises and institutions, with diversified sources of funds, standardized security system and socialized management and services.
Diversified sources of funds: guarantee the main channel: expand coverage and improve the collection rate.
Government Distribution: Adjustment of Fiscal Expenditure Structure at All Levels
Explore capital operation channels: realizing state-owned assets, issuing lottery tickets, etc.
Standardization of security system: standardize and strengthen system construction to meet the needs of gradually developing social insurance.
Socialization of management services: endowment insurance: socialization of pensions, and bringing retirees into community management.
3. Enhance the ability of capital guarantee and expand the channels of capital operation.
On the one hand, further expand the coverage of social insurance, improve the collection rate, and make overall plans.
(1) Compulsory implementation of urban social insurance focusing on pension, unemployment and medical insurance; (Extended Object: Full Coverage)
(2) standardize and improve the overall planning of social insurance funds, gradually improve the level of overall planning, and enhance the adjustment function.
On the other hand, open up capital channels and raise social insurance funds through multiple channels.
(1) Establish the national social security budget and adjust the expenditure structure of the fiscal budget (15-20% of the fiscal budget).
(2) Enriching the social security fund with interest tax and inheritance tax income;
(3) Realize some state-owned assets (reduction of state-owned shares, debt-to-equity swap) through repurchase and allotment.
(4) Explore the channels of maintaining and increasing the value of social security fund investment and operation, and set up a social insurance fund council to manage and operate individual account funds.
4. Standardize the employment and distribution system and promote the market-oriented employment mechanism.
Employment: solve the problem of establishing social insurance relationship for enterprise employees from the mechanism.
Namely: establishing labor relations → insurance relations → transferring → continuing → enjoying treatment.
Distribution system: adhere to the principle of giving priority to efficiency and giving consideration to fairness. We will implement a system in which distribution according to work is the main body and various modes of distribution coexist.
Employment:
● Expand employment opportunities (such as community employment) around the adjustment of economic structure and industrial structure.
● Strengthen vocational training and re-employment training to improve employability.
● Comprehensively strengthen the construction of the labor market.
5. Medical insurance system. The three reforms of medical institutions and drug production and circulation system should be promoted simultaneously.
Break the monopoly, establish the mechanism of sharing medical expenses, the competition mechanism of medical institutions and the operation mechanism of drug circulation market.
The overall goal of the reform of the basic medical insurance system for urban workers and the medical and health system is to provide the ratio at a lower cost.
Better medical services, and strive to meet the basic medical service needs of the broad masses of the people.
● The core of medical insurance system reform is to establish a sharing mechanism.
The core of the reform of medical institutions and drug circulation system is to introduce competition mechanism.
● In the field of drug circulation, medical institutions will carry out separate accounting and management of drugs without "inflated" prices.
6. Strengthen legislation and law enforcement.
Legislation: Amend and improve the basic old-age insurance regulations and the labor contract law. Government departments, including auditing, trade union finance, economy and trade, labor and social security, study, discuss, formulate and improve relevant laws and regulations.
Law enforcement: In 2000, the National Audit Office audited 69 enterprises in 14 provinces.
Ministry of Labor and Social Security: Labor Inspection.
7. Further improve the management system.
National information system construction, core platform promotion, local computer management.
Risk forecasting business process
↘ ↙
Computer management
↗ ↑ ↖
Statistical summary of regular evaluation decision basis
8. Promote multi-level insurance and improve the level of protection.
Endowment insurance: the first pillar: compulsory implementation of basic endowment insurance and social insurance, government behavior
The second pillar: supplementary endowment insurance is determined by enterprise benefits, current overall external subsidies and enterprise behavior.
The third pillar: personal savings insurance, high-income earners, personal behavior
Medical insurance: basic medical insurance+supplementary medical insurance.
Objective: The first pillar should achieve full coverage.
The second pillar, that is, the transition from overall planning to supplementary endowment insurance, encourages the development of personal savings insurance.
9. Strengthen publicity, increase transparency and raise the awareness of the whole society.
Objectives: Government, enterprises and individuals.
Social insurance significance propaganda, policy propaganda and information feedback.
Socialization of pension payment
Medical expenses payment inquiry service
Complaints about unemployment benefits
Minimum living security line report
Monthly announcement of overall regional pension payment.