企业养老保险缴费率、缴费基数与就业效应

本文以上市公司为样本,研究法定养老保险缴费比例变动对企业申报的缴费基数、就业规模等决策的影响和具体机制。在给定监管力度和法律环境下,在法定缴费比例上升时,企业会减小申报基数;反之则增加申报基数。在《劳动合同法》实施后,企业缴费基数是企业与员工共同商量的结果,并且法定缴费比例变动对企业就业规模的影响具有不对称性。在对不同企业类型进行分析后发现：（1）当法定比例降低时,省份社会平均工资水平较低的企业逃费程度降低的幅度大于省份社会平均工资较高的企业。（2）当法定比例上升时,资本密集的企业相比于劳动密集的企业会更多地减少就业规模。（3）当法定比例上升时,非国有企业减少就业规模,而国有企业不会。     

FDI对我国内资企业员工工资的影响——基于不同地区和不同员工类型的实证分析

目前,无论是以销售收入还是以就业量衡量,FDI在我国制造业行业中的份额都是不断提高的。那么,FDI的存在对我国内资企业的员工工资有什么影响？文中利用世界银行关于我国2002年18个城市的制造业内资企业的数据,将企业员工分为生产员工和非生产员工两类,然后实证分析FDI对这两类员工工资的影响。结果发现,企业员工类型不同,企业所在城市生产率水平不同,FDI对内资企业的工资影响是不同的。     

浅谈如何做好企业养老保险缴费基数的核定工作

一、我国养老保险缴费基数核定存在的问题（一）缴费基数核定标准不规范、不统一我国对企业养老保险缴费基数的核定标准做了宏观界定,即按企业在职人员工资总额为缴费基数由于种种原因,不同统筹范围、统筹层次之间,缴费基数核定标准不一。有的依据企业上年职工应发工资总额或实发工资总额,     

党校系统员工工资双轨制弊端分析

本文对党校系统员工工资双轨制的弊端从违背了国家政治经济体制机构改革初衷以及国家公务员工资管理制度的规定以及中国共产党党校工作条例》的规定；并从五个方面进行了双轨制的弊端论证。     

社会保障对农民工就业的影响分析

农民工就业和社会保障是现代社会的两个基本问题,近年来被社会各界广泛关注。社会保障有利于促进农民工充分就业,农民工就业需要完善的社会保障制度的支持,这就推进社会保障事业的进一步发展。随着工业化和城市化进程的加快,大量农民工涌入城市,为城市繁荣、经济发展作出重大贡献。但目前由于种种制度障碍,农民工在城市就业和社会保障均存在很多问题。     

中国企业养老保险支出挤出了员工工资吗?

正根据联合国对老龄化社会的划分标准,中国已经进入老龄化国家的行列,如何完善养老保险制度直接关系着我国经济的持续稳健增长和社会稳定。十二五规划纲要强调"坚持广覆盖、保基本、多层次、可持续方针,加快推进覆盖城乡居民的社会保障体系建设,稳步提高保障水平";能否进一步完善城镇职工和居民的养老保险是关系到能否顺利实现社会保障体系构建的关键之一。企业的养老保险本身与企业的行为是密切联系的,比如     

社保缴费率下降对企业社保缴费与劳动力雇佣的影响

社保缴费率下调已经成为激发中小企业活动、促进经济可持续发展的重要举措,系统评估社保缴费率下降对企业行为的影响有助于进一步优化社保缴费率政策。已有研究大多关注高社保缴费率的经济社会影响,而非缴费率下调的效应。在此背景下,本文以浙江省各地区2012年的社保缴费率下调统筹为切入点,利用双重差分法解决内生性问题,创新性地考察了社保降费对企业社保缴费与劳动力雇佣行为的影响。本文稳健地发现:一方面,养老保险缴费率下降显著提高了企业的社保参与率,并且提高了企业社保总缴费支出,这意味着降低社保缴费率政策实现了提高企业参保与保持社保基金平衡的双赢;另一方面,降低缴费率显著提高了企业劳动力需求,并且这一效应对于中小民营企业尤其明显,这意味着在当前经济形势下行的情景下,社保降费的确实现了稳就业、增信心的预期。本文的研究有助于从企业缴费与就业角度深入理解当前新一轮全国层面的社保缴费率下降政策可能带来的经济社会效应,同时也有助于后续配套改革措施的出台和调整。     

企业养老保险对机关单位养老保险变革的影响

基于目前企业养老保险影响下,在我国的机关事业单位内,也开始应用制度决策逐渐实现企业养老保险与机关事业单位养老保险制度并轨;但在实际的并轨过程之中,也存在一些问题,亟待制定相应的变革机制.通过研究企业养老保险影响机关事业单位养老保险变革的相关机制,可以优化制定机关事业单位养老保险变革机制,使养老保险能够满足机关事业单位人员的需求.本研究主要分析与探讨企业养老保险对机关单位养老保险变革的影响.     

浅议灵活就业人员基本养老保险问题

随着市场经济的深入发展,我国就业结构日益呈现多元化趋势,灵活就业人群不断扩大,但是,大多数灵活就业人员却未纳入养老保险覆盖范围,削弱了养老保险固有的互助互济功能。因此,新形势下如何让更多的灵活就业人员参加养老保险,成为我国建设和谐社会亟待研究和解决的问题。     

企业人力资源规划措施选择偏好及对就业的影响

人力资源规划是企业人力资源管理的核心职能,企业通过制定人力资源计划调整其内部人力资源的供求平衡,从而直接影响到企业的具体用人行为.不同类型的企业在采用人力资源规划措施时存在差异,企业的经济类型、规模大小、文化类型、组织结构类型都将对人力资源规划措施选择偏好产生影响.同时当前就业问题依然存在,加之金融危机的影响,就业问题更加严峻.企业作为实现就业的载体,是影响就业的一个很重要的因素,采用不同的人力资源规划措施也将在一定程度上对就业产生影响.本文就企业人力资源规划措施选择偏好及对就业的影响进行了简单的分析.     

最低工资对中国就业和工资水平的影响

本文以1998—2007年全国各市(地区、自治州、盟)最低工资标准随时间变化的外生差异来识别最低工资上涨与企业平均工资、企业雇佣人数的关系。利用1998—2007年规模以上制造业企业报表数据进行的分析显示,最低工资每上涨10%,制造业企业平均工资将整体上涨0.4%—0.5%。借助2006—2007年福建省最低工资上涨的"准自然实验"本文也证实了该结论。对于不同行业、不同人均资本水平的企业,最低工资上涨的影响也存在异质性。最低工资将更多地增加劳动密集型或人均资本较低企业的平均工资。研究还发现,最低工资每增加10%,制造业企业雇佣人数将显著减少0.6%左右。政府在制定最低工资时应权衡其在收入分配上的积极效果以及其对就业的负面影响。     

最低工资、就业弹性及就业效应研究

最低工资标准的提升对于就业的效应究竟是正是负,目前理论界并没有一致的论证结果。本文首先从市场结构和企业应对措施两个角度,梳理了西方学界关于最低工资对就业影响的作用机理,然后建立一个涉及农民工、企业和政府三方的博弈模型,推导出行业就业弹性对劳动参与的关键作用,并利用全国各省市六个行业的面板数据进行了实证分析。本文的主要结论是,最低工资的实施标准按行业设置比目前按地区＂一刀切＂的模式更具科学性。     

The Effect of Foreign Affiliate Employment on Wages,Employment, and the Wage Share in Austria

This paper estimates the effects of outward Foreign Direct Investment (employment in affiliates abroad) on employment, wages and the wage share in Austria using panel data for the period 1996–2005. There is evidence of significant negative effects of FDI on both employment and wages, and consequently on the wage share. The results are not limited to workers in low-skilled sectors. The negative employment effect is mainly due to the rise in employment in the foreign affiliates in Eastern Europe. The negative wage effects originate from affiliate employment in both Eastern Europe and the developed countries in the industrial sector, but FDI in Eastern Europe has positive wage effects in the services sector due to possible scope effects.     

北京市最低工资制度实施状况与就业影响中介效应分析

文章评估了北京市最低工资制度的实施状况,并采用中介效应法分析最低工资的就业效应及其内在作用机制。作者研究发现:一是最低工资对建筑业就业产生负效应;二是建筑行业最低工资的就业负效应,部分是通过技术装备率的中介效应实现的,最低工资增长促使企业用资本替代劳动,最终影响就业水平。其它原因可能是建筑企业直接减少招聘、裁员来应对人工成本上涨;三是最低工资促进了劳动生产率提高,并没有作用于就业水平。     

Wage Indexation, Employment and Inflation

Price versus productivity-indexing is considered in a model of monetary policy with incomplete information and wage bargaining. In a perfectly price-indexed economy, the inflationary bias due to lack of credibility is eliminated. However, productivity-indexing is more appropriate to dampen macroeconomic fluctuations that are caused by real disturbances. We show that productivity-indexing alone guarantees both price and employment stability, provided the government's reputation is good enough and the union's bargaining power is not too strong. This reduces the degree of price indexation as the union becomes weaker and the government's reputation improves. Productivity-indexing is desirable with volatile productivity processes and weak unions.
JEL classification : E 24; E 52     

Non-Standard Employment and Wage Growth in Australia

Using data from the Household, Income and Labour Dynamics in Australia (HILDA) Survey, and after restricting attention to employees, we observe an increase over time in the non-standard employment share, all of which is concentrated in the period since 2009. Further, we find clear evidence that employees in non-standard forms of employment have experienced relatively low rates of growth in hourly wages when compared with permanent full-time employees. Nevertheless, decomposition analysis suggests that changes in workforce composition by employment type have had a very small (and insignificant) impact on the overall rate of wage growth in recent years.     

Effects of Monitoring Costs on Employment Adjustment and Wage Profiles

I consider the effects of monitoring costs on the wage profile and employment adjustment of older white-collar workers under asymmetric information on workers' efforts towards skill acquisition. A firm has two options to encourage employees to acquire skills: delayed compensation (an upward-sloping wage profile), and monitoring. I show that the high monitoring costs common in white-collar jobs result in a more upward-sloping wage profile and fewer dismissals under a larger "hostage repayment", which is the difference between the wage payment and productivity of older employees.
JEL Classification Numbers: J31, J41.     

健康对非农就业及其工资决定的影响

利用 1 993年中国营养调查数据 ,本文探讨了中国农村地区健康对非农就业及其工资决定的影响 ,并试图从微观层面揭示中国农村地区健康与收入之间的关系。本文的主要发现是 ,对于劳动参与及非农就业机会 ,健康状况都有显著的影响 ;然而在传统的种植业领域 ,健康并不是劳动参与的决定性因素 ;同时 ,在农村的非农就业者中 ,健康并不是劳动力市场表现的重要因素。尽管如此 ,由于非农就业机会对家庭收入的重要作用 ,我们仍不难发现健康在获取非农就业收入乃至增加家庭收入方面的作用     

Equilibrium Wage Dispersion,Firm Size,and Growth

This paper analyzes a model of equilibrium wage dynamics and wage dispersion across firms. It considers a labor market where firms set wages and workers use on-the-job search to look for better paid work. It analyzes a perfect equilibrium where each firm can change its wage paid at any time, and workers use optimal quit strategies. Firms trade off higher wages against a lower quit rate, and large firms (those with more employees) always pay higher wages than small firms. Non-steady-state dispersed price equilibria are also analyzed, which describe how wages vary as each firm and the industry as a whole grow over time. Journal of Economic Literature Classification Numbers: D43, J41.     

Micro Foundations for Wage Flexibility: Wage Insurance at the Firm Level*

To what extent do firms insulate their workers' wages from fluctuations in product markets? Which firm and worker attributes are associated with wage flexibility at the micro level? We first rely on Guiso, Pistaferri and Schivardi (2005) to estimate dynamic models of sales and wages, finding that in Portugal, workers' wages respond to permanent shocks on firm performance, as opposed to transitory shocks. We then explore the factors associated with wage flexibility, finding that collective bargaining and minimum wages are associated with higher wage insurance by the firm, while the threat of firm bankruptcy reduces it. Managers receive less protection against permanent shocks than other workers.