Normative Construction Of "Service-oriented" Individual Contribution Mechanism For Basic Pension Insurance

As an important part of the modern social security system,a sound pension insurance system highlights social equity and justice,and demonstrates the advantages of national livelihood security construction and modern governance.China’s 14 th Five-Year Plan proposes to improve a multi-level social security system that covers all people,is integrated with urban and rural areas,is fair and uniform,and is sustainable,which provides guidance for the development of pension insurance.At present,the individual contribution mechanism of basic pension insurance in China is facing a series of problems.The provisions of the current law on pension insurance are not clear.The individual contribution system is not unified and fragmented seriously.The unbalanced development of basic pension insurance between groups and regions affects the modernization of social governance system and social governance capacity.Under the realistic challenges of social insurance tax reform,new employment forms,complex and diversified employment forms and increasingly severe social risks,institutional innovations in pension insurance are crucial to the sustainability of the system.This paper analyzes the current situation of the individual contribution mechanism of pension insurance in view of the complexity,long-term and highly sensitive characteristics of China’s pension insurance construction,starting from the legal norms,institutional settings and operation status,and compares the elements of the current individual contribution mechanism of pension insurance,between regions and between the nature of different enterprises,and summarizes the problems of the current system from different perspectives.Based on the changes in social facts,the basic relationship has shifted to an independent social insurance relationship,the individual contribution relationship has shifted to a mixed relationship,and the individual contribution mechanism has shifted to a "service-oriented" one,highlighting the concept of a service-oriented individual contribution mechanism with universal coverage,public and private clarity,and a people-centered approach.The construction of a universal individual contribution mechanism for pension insurance is guided by the objectives of fairness in contributions and common prosperity.By setting individual payment rights and obligations,voluntary choice of contribution standards,appropriate classification of different groups,appropriate care for disadvantaged groups,and remedies for non-payment,a comprehensive,unified,inclusive and open individual contribution mechanism for pension insurance is constructed to serve individual contribution capacity,urban-rural integration,fund security and fairness and unity,to improve the nation’s sense of participation,access and happiness,and to support the construction of a new national basic pension insurance that is jointly built,governed and shared.