印度养老保险结构复杂兼顾传统(英汉互译).doc

印度养老保险:结构复杂兼顾传统印度的养老金制度相当复杂,处于一种过度分割状态,这种状态实非一种良好的架构。就目前而言,印度的养老金主要采取的是公积金模式,政府责任有限,同时兼顾家庭、保障传统。作为世界上有代表性的发展中国家,印度的养老保险立法最早始于1925年的长期基金法。依据该法,凡是印度城市服务工人及政府铁路工人的老年人和伤残工人都可以获得一笔养老金。1948年,印度通过了雇员国家保险法,同年还颁布了第一部针对私营部门工人的社会养老保险法煤炭工人长期基金及奖金计划法,该法案的推行导致了其他行业施行类似立法的要求,其结果是1952年印度颁布了范围更广(包括6个行业,现在已经扩展到184个特定行业)的雇员公积金和综合福利法,建立了雇员公积金计划(EPF),这是印度最大的社会保障项目。1971年,为了解除工人死后其亲属的养老问题,印度通过了煤矿家属抚恤金计划、雇员家属抚恤金计划法案,它主要为投保人的遗属支付抚恤金,这是印度第一个由政府资助的社会养老保险计划。1972年,印度颁布了奖金法,建立了退职基金制度,将过去雇主随意发给退休工人的一笔长期忠心效劳的奖金变为法定的养老金部分。1976年,印度又颁布了雇员储蓄保险计划法(EDLI),这是一部人寿保险法案,属于缴费确定型养老金计划,它要求当工人死亡后,其指定受益亲属可以得到将近双倍的死亡工人账面存款的偿付。1995年,印度对原有的养老保障制度进行改革,建立了雇员养老金计划(EPS)概括目前印度的养老保险制度,实际上包括含了五个部分:(1)老年人救助专案,由政府一般税收向65岁以上的贫困老人支付等额月津贴,并向其遗属提供一次性津贴。(2)雇员养老金计划,属于强制性缴费确定型计划,雇员和雇主均以雇员工资的8.33%(雇佣工人50人以下的企业为6.25%)缴纳保险费,政府承担工资的1.16%。(3)雇员公积金计划,也是强制性项目,设立个人账户,由雇主缴纳3.67%的工资建立基金,覆盖184个特定行业中拥有20名以上雇员的企业,对符合法定条件的退休者提供一次性补偿。(4)雇员储蓄保险计划,属于缴费确定型,由雇主缴纳0.5%的工资,这项计划包含了EPF下的工人,要求按照基金积累给指定的受益人支付津贴。(5)退休基金,这是针对10人以上的工厂、煤矿、油田、种植园、港口、铁路、商店的雇员建立的专门老年保障计划,雇主单方面缴纳4%工资,一次性给付待遇。在这些养老金计划外,还有针对1100多万名政府雇员的政府公积金计划,个人缴费率为6%。还有针对银行、保险公司、邮政部门的养老金计划。此外,因印度农业人口约占全国总人口的70%,目前,印度设计了“国家社会保障提案”,将农民的养老纳入了国家养老计划,对于农民养老保险部分,由联邦、邦和个人三方负担缴费。贫困线以上的个人每天缴纳1卢比,联邦政府每天缴纳1.5卢比,邦政府每天缴纳0.5卢比；贫困线以下的个人不缴费,完全由联邦、邦政府负责缴费。对于65岁以上、生活贫困的老人,每月还可从政府领到一定数量的老年人津贴和免费的大米与面粉,60岁以上老人还可享受出行上的优惠。值得指出的是,基于人口老龄化的压力及养老基金收益率低下等原因,印度对上述养老保险制度实施了一些改革,如改革雇员储蓄保险计划,取消未到退休年龄提前支取养老保险基金的规定、参保人可选择是否把个人养老保险基金结余转到新的个人账户中；改革雇员公积金计划,取消政府按基本工资1.16%补贴缴费的做法,基金转由专业部门管理,采用与新个人账户制度中相似的投资原则,每年对雇员年金计划进行一次精算评估,并公布于众,养老金待遇标准和缴费标准每年调整一次等等。同时,对养老基金进行投资运营,但养老基金的运营受到严格限制,只能进行社会投资和购买政府担保的证券。近年来,印度试图在养老金计划中引进私人管理,希望通过养老基金管理公司间的竞争来提高收益率,同时改善社会养老金计划的治理结构。综上所述,印度的养老保金制度确实相当复杂,其特点主要有:一是制度安排特别分散,既有按照行业进行分类的养老金制度,也有按照雇员人数多寡进行分类的养老金制度,既有单独的政府雇员养老金制度,也有按照银行等特定行业专门设立的制度,还有农民养老保险制度等,因此,印度的养老金制度处于一种过度分割状态,这种状态并非良好。二是主要采取公积金模式,即采取完全积累的个人账户制,体现了一种自我负责的取向。三是政府责任有限,即使养老金管理费用也由雇主缴纳,即雇主在为雇员缴纳养老金时还需要同时缴纳额度不一的管理费用。四是兼顾了家庭保障传统。在印度,子女赡养父母是一个古老的传统,现在印度还保持着大家庭的生活习惯,三代、四代同堂的家庭比较普遍,在农村尤其如此,这种传统体现在养老金制度中就是相关制度安排往往兼顾家庭的需要。例如,作为主体项目的雇员养老金计划,就附加有家庭福利、残疾抚恤金、鳏寡补助、儿童补助和孤儿补助等项目；雇员公积金计划则可以提供结婚、建筑住房、接受高等教育和医疗费用的补贴等。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, while 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 receive 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 similar 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 social 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 scheme 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 (EDLI), 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 employees 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 members 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, 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 b