英国“第二支柱”职业养老金改革及其效果分析--以《2008年养老金法案》为例

20世纪70年代以来，随着人口老龄化的加剧和财政压力的加重，英国由国家养老金、职业养老金和个人养老金组成的三支柱养老保险体系的改革呈现出私有化的特点，尤其鼓励大力发展职业养老金和个人养老金计划。《2008年养老金法案》中关于英国职业养老金计划的改革具有划时代的意义，其中“国家职业储蓄信托”提升了职业养老金计划的整体投资绩效；“自动加入”机制作为职业养老金计划由自愿性转向强制性的标志，极大地提高了职业养老金计划的参与率和覆盖面、增加了职业养老金计划的储蓄额。可以说，《2008年养老金法案》对英国职业养老金计划的发展起到了非常大的推动作用。

Analysis of the Reform and its Effect of British Occupational Pension Scheme-Taking "Pensions Act 2008" as an Example

Since the 1970s,with the aging of population and financial pressure increasing,the reform of the three-pillar pension system in the UK which consists of the state pension,occupational pension and individual pension showed the characteristic of privatization. Particularly,the occupational pension plan and personal pension plan were encouraged to achieve a rapid development."Pensions Act 2008" on the reform of the UK occupational pension scheme had an epoch-making significance."National Employment Savings Trust" enhanced the overall investment performance of the occupational pension plan;"automatic enrollment" mechanism which marked the transformation of the occupational pension scheme from voluntary to mandatory greatly enhanced the participation rate,coverage and savings amount of the occupational pension scheme."Pensions Act 2008" played a very big role in driving the development of the UK occupational pension scheme.