印度養(yǎng)老保險結構復雜兼顧傳統(tǒng)(英漢互譯)(共7頁)

1、印度(yn d)養(yǎng)老保險:結構復雜兼顧傳統(tǒng)印度的養(yǎng)老金制度相當復雜,處于一種過度分割(fng)狀態(tài),這種狀態(tài)實非一種良好的架構。就目前而言,印度的養(yǎng)老金主要采取的是公積金模式,政府責任有限,同時兼顧家庭、保障傳統(tǒng)。作為世界上有代表性的發(fā)展中國家,印度的養(yǎng)老保險立法最早始于1925年的長期基金法。依據(jù)該法,凡是印度城市服務工人及政府鐵路工人的老年人和傷殘(shn cn)工人都可以獲得一筆養(yǎng)老金。1948年,印度通過了雇員國家保險法,同年還頒布了第一部針對私營部門工人的社會養(yǎng)老保險法煤炭工人長期基金及獎金計劃法,該法案的推行導致了其他行業(yè)施行類似立法的要求,其結果是1952年印度頒布了范圍更廣(包

2、括6個行業(yè),現(xiàn)在已經(jīng)擴展到184個特定行業(yè))的雇員公積金和綜合福利法,建立了雇員公積金計劃(EPF),這是印度最大的社會保障項目。1971年,為了解除工人死后其親屬的養(yǎng)老問題,印度通過了煤礦家屬撫恤金計劃、雇員家屬撫恤金計劃法案,它主要為投保人的遺屬支付撫恤金,這是印度第一個由政府資助的社會養(yǎng)老保險計劃。1972年,印度頒布了獎金法,建立了退職基金制度,將過去雇主隨意發(fā)給退休工人的一筆長期忠心效勞的獎金變?yōu)榉ǘǖ酿B(yǎng)老金部分。1976年,印度又頒布了雇員儲蓄保險計劃法(EDLI),這是一部人壽保險法案,屬于繳費確定型養(yǎng)老金計劃,它要求當工人死亡后,其指定受益親屬可以得到將近雙倍的死亡工人賬面存款

3、的償付。1995年,印度對原有的養(yǎng)老保障制度進行改革,建立了雇員養(yǎng)老金計劃(EPS)概括目前印度的養(yǎng)老保險制度,實際上包括含了五個部分:(1)老年人救助專案,由政府一般稅收向65歲以上的貧困老人支付等額月津貼,并向其遺屬提供一次性津貼。(2)雇員養(yǎng)老金計劃,屬于強制性繳費確定型計劃,雇員和雇主均以雇員工資的8.33%(雇傭工人50人以下的企業(yè)為6.25%)繳納保險費,政府承擔工資的1.16%。(3)雇員公積金計劃,也是強制性項目,設立個人賬戶,由雇主繳納3.67%的工資建立基金(jjn),覆蓋184個特定行業(yè)中擁有20名以上雇員的企業(yè),對符合法定條件的退休者提供一次性補償。(4)雇員儲蓄保險計

4、劃,屬于繳費確定型,由雇主繳納0.5%的工資,這項計劃包含了EPF下的工人,要求按照基金積累給指定的受益人支付津貼。(5)退休基金,這是針對10人以上的工廠、煤礦、油田、種植園、港口、鐵路、商店的雇員建立的專門老年保障計劃,雇主單方面繳納4%工資,一次性給付待遇。在這些養(yǎng)老金計劃外,還有針對1100多萬名政府雇員的政府公積金計劃,個人繳費率為6%。還有針對銀行、保險公司、郵政部門的養(yǎng)老金計劃。此外,因印度(yn d)農(nóng)業(yè)人口約占全國總?cè)丝诘?0%,目前,印度設計了“國家(guji)社會保障提案”,將農(nóng)民的養(yǎng)老納入了國家養(yǎng)老計劃,對于農(nóng)民養(yǎng)老保險部分,由聯(lián)邦、邦和個人三方負擔繳費。貧困線以上的個

5、人每天繳納1盧比,聯(lián)邦政府每天繳納1.5盧比,邦政府每天繳納0.5盧比；貧困線以下的個人不繳費,完全由聯(lián)邦、邦政府負責繳費。對于65歲以上、生活貧困的老人,每月還可從政府領到一定數(shù)量的老年人津貼和免費的大米與面粉,60歲以上老人還可享受出行上的優(yōu)惠。值得指出的是,基于人口老齡化的壓力及養(yǎng)老基金收益率低下等原因,印度對上述養(yǎng)老保險制度實施(shsh)了一些改革,如改革雇員儲蓄保險計劃,取消未到退休年齡提前支取養(yǎng)老保險基金的規(guī)定、參保人可選擇是否把個人養(yǎng)老保險基金結余轉(zhuǎn)到新的個人賬戶中；改革雇員公積金計劃,取消政府按基本工資1.16%補貼繳費的做法,基金轉(zhuǎn)由專業(yè)部門管理,采用與新個人賬戶制度中相似

6、的投資原則,每年對雇員年金計劃進行一次精算評估,并公布于眾,養(yǎng)老金待遇標準和繳費標準每年調(diào)整一次等等。同時,對養(yǎng)老基金進行投資運營,但養(yǎng)老基金的運營受到嚴格限制,只能進行社會投資和購買政府擔保的證券。近年來,印度試圖在養(yǎng)老金計劃中引進私人管理,希望通過養(yǎng)老基金管理公司間的競爭來提高收益率,同時改善社會養(yǎng)老金計劃的治理結構。綜上所述,印度的養(yǎng)老保金制度確實相當復雜,其特點主要有:一是制度安排特別分散,既有按照行業(yè)進行(jnxng)分類的養(yǎng)老金制度,也有按照雇員人數(shù)多寡進行分類的養(yǎng)老金制度,既有單獨的政府雇員養(yǎng)老金制度,也有按照銀行等特定行業(yè)專門設立的制度,還有農(nóng)民養(yǎng)老保險制度等,因此,印度的養(yǎng)老

7、金制度處于一種過度分割狀態(tài),這種狀態(tài)并非良好。二是主要采取公積金模式,即采取完全積累(jli)的個人賬戶制,體現(xiàn)了一種自我負責的取向。三是政府責任有限,即使養(yǎng)老金管理費用也由雇主繳納,即雇主在為雇員繳納養(yǎng)老金時還需要(xyo)同時繳納額度不一的管理費用。四是兼顧了家庭保障傳統(tǒng)。在印度,子女贍養(yǎng)父母是一個古老的傳統(tǒng),現(xiàn)在印度還保持著大家庭的生活習慣,三代、四代同堂的家庭比較普遍,在農(nóng)村尤其如此,這種傳統(tǒng)體現(xiàn)在養(yǎng)老金制度中就是相關制度安排往往兼顧家庭的需要。例如,作為主體項目的雇員養(yǎng)老金計劃,就附加有家庭福利、殘疾撫恤金、鰥寡補助、兒童補助和孤兒補助等項目；雇員公積金計劃則可以提供結婚、建筑住房、

8、接受高等教育和醫(yī)療費用的補貼等。India insurance for the aged: structure of the complex between the traditional Indias pension system is quite complex, and is in an excessive fragmentation, this State is not a good architecture. For now, Indias main pension fund model, governmental responsibilities are limited, whil

9、e juggling family, safeguard tradition. As a representation of developing countries in the world, Indias old-age insurance legislation began in 1925 to the long-term Fund Act. Under the Act, all India urban railway service workers and government workers to senior citizens and disabled workers can re

10、ceive a pension. 1948, India through has employees national insurance, that same year also issued has first Department for private sector workers of social pension insurance method-coal workers long-term Fund and the bonus plans method, the Bill of implementation led to has other industry purposes s

11、imilar legislation of requirements, its results is 1952 India issued has range more wide (including 6 a industry, now has extended to 184 a specific industry) of employees Provident Fund and integrated welfare method, established has employees Provident Fund plans (EPF), This is Indias largest socia

12、l programs. In 1971, in order to relieve workers and their relatives after the death of the pension problem, India adopted a plan of mine for family pension, the employees family pension scheme Act, it is mainly for the survivors pension of the insured, it is Indias first social old-age insurance sc

13、heme funded by the Government. In 1972, India enacted the law on bonuses, and established retirement fund system, employers used arbitrarily to help retired workers a long term loyalty bonus becomes a statutory old-age pension section. In 1976, India promulgated the law on employee savings plans (ED

14、LI), this is a life insurance Act, belong to defined-contribution pension plan, it required worker after the death of their relatives can get appointment book savings of the workers to pay nearly double the death. In 1995, India to reform the existing old-age security system, established the employe

15、es pension scheme (EPS) summarized the current Indias old-age insurance system, actually includes five parts: (1) the elderly aid projects, financed from general taxation payments to needy elderly persons over 65 years of equal value for the monthly allowance, and provide one-time grants to family m

16、embers to it. (2) employees pension plan, which belongs to the mandatory defined-contribution plans, employees and employers with wage 8.33% (employees enterprises of up to 50 6.25%) contributions government wage 1.16%. (3) the employees Provident Fund, mandatory items, setting up personal accounts,

17、 3.67% pay paid by the employer to establish the Fund, covering 184 companies with 20 or more employees in a particular industry, to provide one-time retirement eligible for statutory compensation. (4) employee savings plans, which belongs to the defined-contribution, 0.5% pay paid by the employer, the plan contains a worker under the EPF and requested funds