Study On The Payment Burden Of Basic Pension Insurance For Urban Enterprises And Employees In Shanxi Province

In the long run and development,the basic pension insurance system of urban enterprises in China has gradually formed a multi-level,social pooling account and personal account with the Chinese characteristics system framework.Among them,enterprises and employees of the pension insurance is the main source of pension insurance funds,pension insurance contribution rate as an important adjustment parameters,its level directly determines the enterprises and personal pension insurance payment burden.In recent years,with the economic restructuring efforts to increase,Shanxi Province faced with more severe challenges,where the leading industries are coal and steel.Although the Ministry of Human Resources and Social Security and the Ministry of Finance issued a notice document that,enterprise should be staging to reduce the enterprise pension insurance contribution rate from the date of May 1,2016.However,the current provision of 20% of the payment rate is still high,that will lead enterprises in the fierce competition in the market the proportion of profits continue to decline and restricting the development of enterprises.At the same time,the level of individual employees continue to improve.In order to achieve the welfare of both the enterprise and the staff,it is necessary to adjust the payment rate of the pension insurance according to the payment burden of the pension insurance,so as to realize the welfare maximization and better promote the economic development.Therefore,it is a great practical significance to study on the payment burden of basic pension insurance for urban employees in Shanxi Province,especially the method of quantitative analysis to put forward the corresponding countermeasures and ideas.Based on the theory of Maslow 's hierarchy of needs,life cycle hypothesis and the theory of fair burden,this paper chooses the payment burden of basic pension insurance for Shanxi urban enterprises and employees as an empirical research object.Then,this paper also analyzes the current situation of the contribution burden of the pension insurance of urban enterprises and employees in Shanxi Province,and points out the main influencing factors of the individual contribution burden of enterprises and workers.At the same time,the writer used statistical software for regression analysis to measure Shanxi urban enterprises and employees of individual pension insurance payment ceiling and moderate level.According to analysis found that the current enterprise pension insurance payment burden is heavy and they hindered the transformation and development of enterprises;and the payment burden of individualemployee could be affordable,and it has comparatively huge rise space.Finally,through the discussion on the payment burden of basic pension insurance for Shanxi urban enterprises and employees to put forward the feasibility of countermeasures suggestions.Such as reducing the enterprise payment rate,improving the personal pension insurance payment rate,increasing financial expenditure on pension insurance,mobilizing the enthusiasm of pension contributions,enhancing the income of the fund and so on.Through the analysis of the article expectations for the government or other relevant departments of the decision-making and other provinces in the basic pension insurance payment burden to provide reference.