Study On Optimization Of Contribution Payment Method Of Pension Insurance

As the main source of income for the retired workers,Urban Employee Basic Pension Insurance established in 1951,reformed in 1991,evoluted from the model of pay-as-you-go to social personal combined in 1995,and finally took shape as the current system of the pension collection and payment.Basic Pension Fund has many problems such as the personal account operating with book value,the insurance fee could not cover the insurance benefit under pay-as-you-go,the shortfall has being enlarged year by year,the growth mechanism of the pension could not reflect equitable.All these news has influenced both on retired workers and on-post staff.Retiring workers want to join into thr retired group as early as possible to make themselves into a safe haven,then they could make the pension increase through the routine adjustment.According to the data from National Bureau of Statistics of China,there are 7 years of the last decade,the growth rate of pension insurance fund revenue was less than the rate of cost.The pension insurance fund has entered the peak period of payment.From the point of view of the payment methods of Urban Employee Basic Pension Insurance,the transition costs formed in the past as a result of the policy were passed on to the employers' contribution,and the proportion of employers' contribution was too high to be overburdened which makes the payment base omissive,reduced and concealed by employers who as the declarer.At the same time,as employee and employer apply to the same basic data,the individual's underestimated payment capacity could not promote the level of the individual account.Under the background of the deepening of the ageing society,the payment base has become one of the breakthroughs in the reform of the pension insurance system.This thesis draws on the experience of the reform of the pension insurance system in foreign countries and the dual-base payment mode implemented in some domestic provinces and cities,and starts with the declaring method of payment base of in the process of L Co.,Ltd participated into the pension insurance system,then analyzes the purpose and impact of the reduction of the payment base.Restores the decision-making process of pension insurance and lists out the reasons for depressing the payment base through reviewed the living environment of L Co.,Ltd,the level of employees' pension and the willingness of both sides in the labor relation to participate,etc.Finally,put forward a "dual-base" mode to collect pension insurance premiums.Make employees to have the right to decide their personal accounts by cancelling the same payment base of enterprise and personal payment for contributions,thereby preventing the low pension income affected by company's false declaration.