目标替代率下企业年金缴费率测算——基于个人、企业负担能力的实证分析

企业和个人是否有能力负担企业年金缴费是年金制度得以推广的关键所在。首先在前人定性研究的基础上,结合我国居民2003-2012年收入支出数据和企业1995-2012年投入产出数据,运用回归分析的方法,构建回归模型对职工个人和企业的经济能力进行测算,结果显示个人可负担的平均缴费率上限为26.95%,企业可负担8.19%,即个人和企业均有负担年金缴费的经济能力。然后运用精算平衡的方法,通过模型构建和参数设定,计算在20%的目标替代率下职工的年金缴费率,其中男职工为3.68%,女职工为4.09%。结果表明,企业和个人能够在可承受范围内参与年金计划,实现年金目标替代率,缓解基本养老金支付压力。最后为企业年金制度的逐步推行提出可行建议。

Research on the Contribution Rate of Enterprise Pension: Empirical Analysis Based on Affordability

Whether individuals and the enterprise have capacity to afford the payment of enterprise pension or not, it is the key to expand the project of enterprise annuity. Firstly, on the base of the previous study, I use SPSS16.0 and Eviews6.0 to estimate economic capacity of workers and the enterprise. The result showed that individuals can afford 26.95 % of the limited contribution rate, and the enterprises can afford 8. 19 %. They are able to afford the payment. Then I use Matlab7.0 to calculate the contribution rate under the target replacement rate - 20 % by the construction of insurance actuarial model and parameter calculation. Men have 3. 68 % and women have 4.09 %. According to the result, enterprise and individuals can afford pension payments to achieve replacement rate. It can relieve the pressure of pension payment. Finally I propose practical recommendations for the gradual implementation of enterprise annuity system.