西班牙公社会保障制度课件

EUSocialAssistancePolicyFrameworkMrTomásBurgos,SecretaryofState,MinistryofEmploymentandSocialSecurity,Spain2015EU-ChinaHighLevelForumonSocialProtectionReform

ChallengesforLegalFrameworkofSocialAssistanceBeijing,September15th-16th,2015EUSocialAssistancePolicyFr欧盟社会救助政策框架托马斯·

布尔果斯西班牙就业和社会保障部国务秘书2015年中欧社会保障改革高级别会议社会救助法治化进程中的问题与挑战2015年9月15-16日北京欧盟社会救助政策框架MinistryEmploymentandSocialSecurityInstituteElderlyandSocialServices3SocialSecuritySystemContributorybenefits(RetirementPensions,invaliditybenefits,maternity,etc):Art.41CEMEYSSSocialAssistance:NoncontributorydisabilitypensionsNoncontributoryretirementpensionsIMSERSOMSSSIandAutonomousCommunitiesSpanishSocialProtectionSAAD(SystemforAutonomyandthecareofDependency)ACT39/2006.OtherservicesandEconomicbenefits(Residentialcare,childprotection,Minimunintegrationincome,aidsforvictimsofdomesticviolence)3SocialSecuritySystemContri就业和社会保障部老年人与社会服务研究中心4社会保障制度缴费型福利（退休金、伤残津贴和生育险等）：西班牙宪法第41条MEYSS社会救助：非缴费型伤残抚恤金非缴费型退休金IMSERSO卫生、社会服务和平等部（MSSSI）

和自治区西班牙社会保障第39/2006号《提高对依赖他人生活人士的关爱并提高其个人自主能力法》（SAAD）其他服务和经济福利（居家护理、儿童保护、最低社会融合收入和家庭暴力受害者援助）4社会保障制度缴费型福利（退休金、伤残津贴和生育险等）：西班5MODALITIESBENEFITSAPPLICATIONFIELDFINANCINGBASIC

NONCONTRIBUTORYNoncontributorypensions*HealthcareFamilybenefitsSocialservices*EmploymentpromotionAllresidentswhohaven’tenoughresourcesTaxfinancedbyStateallocationstotheSocialSecuritybudgetb)CONTRIBUTORYANDPROFESSIONALPensions(incomereplacement,proportionaltowages)withguaranteedminimumamountsOthereconomicbenefits(Temporaryincapacity,Maternity,Riskduringpregnancy,Unemployment,etc.)AccidentsatworkandoccupationaldiseasesMandatoryforallemployeesorself-employed,withminimumanmaximumamountsforbenefitsandcontributionsWithcontributionsofemployersandemployees,withtaxfinancedforminimumpensionsupplementsWithsocialcontributionsandsomeStateallocationstosomeoftheunemploymentbenefitsPublicSpanishSocialSecuritySystem5MODALITIESBENEFITSAPPLICATION6模式福利适用范围融资渠道非缴费型基本福利非缴费型养老金*医疗保健家庭福利社会服务*就业促进没有足够资源的所有居民由国家税收收入拨款至社会保障预算b)缴费型专项福利最低保障金额养老金（与工资成比例的替代收入）其他经济福利（暂时无行为能力补贴、生育险、孕期风险补贴和失业金等）工伤和职业疾病险是所有受雇人员或自由职业者的法定福利，按最低福利比例征缴由雇主和雇员共同缴纳，最低补充养老保险从税收收入中支出社会性缴款，且国家补助一部分失业金西班牙公共社会保障制度6模式福利适用范围融资渠道非缴费型基本福利非缴费型养老金*没ThefundamentalobjectivesoftheSocialServiceare:ToguaranteecoverageofsocialneedsTopreventsocialmarginationToencouragesocialinclusionofindividualsandgroupsindailylifeToguaranteetheequalityandpreventthesocialexclusionAchievegreatersocialwelfareandimprovingthelivingconditionsofthewholepopulationSpanishPublicSocialServiceSystem7Thefundamentalobjectivesof社会服务的基本目标是：确保满足社会需求防止社会边缘化的发生鼓励个人和群体在日常生活中融入社会保证平等，防止社会排斥实现更多的社会福利，提高全民的生活水平西班牙公共社会服务制度8社会服务的基本目标是：西班牙公共社会服务制度8AreaofapplicationGeneralpopulation(Basicsocialservices)Thefollowingsectorswillbeobjectofspecificattention:Family,childhoodandyouth,elderly,women,peoplewithdisabilities,reclusesandex-recluses,drugaddicts,ethnicminorities,homeless,immigrantsandothersinsituationofneedormargination.Thesocialservicesystemensurescarethroughouttheterritory9Areaofapplication9适用范围一般人群（基本社会服务）下列人群为特别关注对象：家庭成员、儿童、青少年、老人、妇女、残疾人、隐居者和曾经的隐居者、瘾君子、流离失所的人、移民和需要帮助的或被边缘化的其他人社会服务体系能确保顾及到整片地区的所有人。10适用范围10FinancingsystemTheautonomouscommunitiesareresponsibleforitsfunding.TheCentralgovernment,throughthe“ConcertedPlan”,establishedin1988,supportstheAutonomousCommunitiesbothfinanciallyandtechnicallytoensurethebasicprovisionofsocialservicesthroughoutthecountry.Thestate,autonomouscommunitiesandlocalcorporationsareinvolved.1111融资体系自治区负责筹资。中央政府通过1988年制定的“一致行动计划”从经济和技术方面支持自治区，确保在全国范围内提供基本的社会服务。国家、自治区和当地企业共同参与其中。1212ProvisionofServicesInformation,guidanceandassessmentPersonalautonomy,carehomeFamilysupportandchildprotectionResidentialcarePreventionandsocialinclusionLegalprotectionReferenceCatalogSocialServicesEconomicbenefitsForpeoplewithoutsufficientresourcestomeetbasicneedsMinimumintegrationincomeAidsforvictimsofdomesticviolencePeopleinsituationsofdependencyOtherbenefits:socialemergencyfostercare,mobilityandremovebarriers13ProvisionofServicesReference提供的服务信息、指导和评估个人自主性和养老院家庭支持和儿童保护家庭护理预防和社会包容法律保护参考目录社会服务经济福利使没有足够资源的人满足基本需求最低社会融合收入向家庭暴力受害者提供援助为依赖他人生存的人提供服务其他福利：社会紧急寄养照顾、出行和消除障碍服务14提供的服务参考目录社会服务经济福利14IsaSocialSecurityManagementEntitythroughwhichtheSpanishGovernmentdefinespoliciesfortheelderlyandforpeopleinsituationofdependency.Actually,attachedtotheMinistryofHealth,SocialServicesandEquality(MSSSI).SocialAssistancePolicyFramework:IMSERSO15IsaSocialSecurityManagemen老年人与社会服务研究中心是一所社会保障管理机构。通过该机构，西班牙政府为老年人和依赖他人生存的人制定政策。事实上，该机构隶属于卫生、社会服务和平等部（MSSSI）。社会救助政策框架：老年人与社会服务研究中心（IMSERSO）1616IMSERSOdealswith:Non-contributions-baseddisabilitypension,forcitizensinasituationofdisability.Non-contributions-basedretirementpension,forthoseaged65andoverandinasituationofneed.Non-contributions-basedSocialSecuritypensionsSocialAssistancePolicyFramework:IMSERSO17IMSERSOdealswith:Non-contri老年人与社会服务研究中心负责处理：残疾人的非缴费型伤残抚恤金。需要帮助的65岁及以上人士的非缴费型退休金。非缴费型社会保障养老金社会救助政策框架：老年人与社会服务研究中心（IMSERSO）18老年人与社会服务研究中心负责处理：非缴费型社会保障养老金1SAAD(SystemforAutonomyandtheCareofDependency)CoordinatedandcooperativeactionbyNationalGovernmentandtheAutonomousRegions.RegulatedbyAct39/2006,of14December2006.Thebenefitsareasfollows:Serviceforpreventionandthepromotionofpersonalautonomy.Remotesupportservice.Dayandnightcentres.Residentialcare.Economicbenefittiedtotheaboveservices.Economicbenefitforapersonalassistant.Economicbenefitforcareinthefamilycontextandsupportfornon-professionalcarers.19SAAD(SystemforAutonomyandSAAD(SystemforAutonomyandtheCareofDependency)是国家政府和自治区的协同合作行动是2006年12月14日颁布的第39/2006号法令该法令带来以下好处：预防服务，促进个人自主性；远程支持服务；24小时服务中心；家庭护理；上述服务能带来经济收益；私人护工可获得经济收益；为家庭护理提供经济补贴，并对非专业护理人员给予支持。20《提高对依赖他人生活人士的关爱并提高其个人自主能力法》（SAAD）SAAD(SystemforAutonomyand21PublicSpanishSocialSecuritySystemHowdoesitwork?solidaritySocialandpoliticalagreementpay-as-you-goPensionsystem21PublicSpanishSocialSecuri22西班牙公共社会保障制度该制度如何运行？solidaritySocialandpoliticalagreementpay-as-you-goPensionsystem团结互助现收现付养老金制度社会和政治协议22西班牙公共社会保障制度该制度如何运行？solidarit239,3Millioncontributorypensions500.000noncontributorypensionsandfamilybenefitsPublicSpanishSocialSecuritySystem9.760.337pensions118.072mill€

(Budget2015)Contributory9.308.146pensions115.669

mill€NonContributory452.191pensions2.403

mill€239,3Millioncontributorypen249,3Millioncontributorypensions500.000noncontributorypensionsandfamilybenefits西班牙公共社会保障制度9.760.337养老金118.072（百万欧元）

（2015年预算）缴费型9.308.146养老金115.669

（百万欧元）非缴费型452.191养老金2.403

（百万欧元）249,3Millioncontributorypen25PublicSpanishSocialSecuritySystem/ModalitiesBasicnoncontributoryContributoryandprofesionalFinancedbyStateFinancedbyemployersandemployees25PublicSpanishSocialSecuri26西班牙公共社会保障制度/模式BasicnoncontributoryContributoryandprofesional由政府缴纳由雇主和雇员缴纳非缴费型基本福利缴费型专项福利26西班牙公共社会保障制度/模式Basicnoncont27CHALLENGESGuaranteeapublicpensionsystemthatanticipatestotheeconomicanddemographicchallenges.Thepreventionoftheriskofpoverty.27CHALLENGESGuaranteeapublic28挑战公共养老金制度将面临经济和人口结构方面的挑战。贫困风险防范。28挑战公共养老金制度将面临经济和人口结构方面的挑战。贫困风OBJECTIVEMaintainamandatory“payasyougo”publicpensionsystemforallworkersThesystemmustachive:

1–Sustainability2-AdequacyofpensionsThefundingrequirementsandtheadequacyofbenefitsareassessedbyusingrevenue'sandexpenditure'sprojectionsinthemediumandlongterm.TheseforecastsdrivethereformsintheSocialSecuritySystem.Thesocialsecuritypensionisthemainsourceofincomeafterretirement29OBJECTIVEMaintainamaOBJECTIVEMaintainamandatory“payasyougo”publicpensionsystemforallworkersThesystemmustachive:

1–Sustainability2-AdequacyofpensionsThefundingrequirementsandtheadequacyofbenefitsareassessedbyusingrevenue'sandexpenditure'sprojectionsinthemediumandlongterm.TheseforecastsdrivethereformsintheSocialSecuritySystem.社会保障养老金是退休后的主要收入来源。30目标该制度必须实现：对所有劳动者强制性实行“现收现付”公共养老金制度1-可持续发展2-充足的养老金通过中期和长期收支预测评估资金要求和福利的充足性。这些预测推动着社会保障制度的改革。OBJECTIVEMaintainama

Legalretirementageis“increasing”

Therequirementsforearlyretirementarebeingtightenedgradually.

The2011-2013reformsofthesocialsecuritypensionsystem2015202765years(with35yearsand9monthsofcontributions)Or65yearsand3month(withlesscontributions)65years(with38yearsand6monthsofcontributions)Or67years(withlesscontributions)31The2011-2013reformsofthe

法定退休年龄在“逐渐上升”。

提前退休政策在不断缩紧。

2011-2013年社会保障养老金制度改革2015年2027年65岁（需缴满35年零9个月）或65岁零3个月（缴款期稍短）65岁（需缴满38年零6个月）或67岁（缴款期稍短）322011-2013年社会保障养老金制度改革2015年202Lateretirement

Anincreaseintheaccrualratewillbeappliedforeachyearofcontributionsafterthelegalretirementage:

Forcareerslengths

below25years…………+2%between25and37years………….+2.75%over37years……………+4%Activeretirement:compatibilitybetweenretirementpensionandactivelife. Oldagepensionsarecompatiblewithpaid-employmentandself-employment,regardlesswhethertheworkisonfull-timeorpart-timebasis,providedthatthepensionerhasreachedthestatutoryretirementage.Thepensionbenefitwillbeequivalenttohalfoftheamountthepensionerwouldbeentitledto,excludingminimumtop-ups.(22,779pensioners)....Promotingactiveaging.Lateretirement33Lateretirement...Promotinga...推进积极老龄化，并延缓退休34延后退休今后将对法定退休年龄后的每个缴款年度实行增加后的年资累计率：就工龄而言不足25年…………+2%25-37年之间………+2.75%超过37年…………+4%活跃的退休状态：退休金和职业生活两不误养老金与就业和自谋职业并不冲突，不论是全职或是兼职，但前提是领养老金的人必须已经达到法定退休年龄。退休津贴相当于领养老金者有权享有金额的一半，不含最低差额补贴（22779名领养老金者）。...推进积极老龄化，并延缓退休34延后退休活跃的退休状态...SustainabilityfactorTheSustainabilityFactor(SF)isanautomaticlinkbetweentheamountofretirementpensionsanddevelopmentsinlifeexpectancyofpensioners.MinimumPension≤Pension≤MaximunPensionFrom2019onwardsOnlyapplicabletonewSocialSecurityretirementpensionsSocialSecuritymortalitytables(modellingwithEUROPOPandINE)35...SustainabilityfactorTheSu...可持续发展因素可持续发展因素（SF）是在退休金金额和领退休金者预期寿命发展趋势之间自发形成的枢纽。最低养老金≤普遍养老金≤最高养老金在2019年之前只适用于社会保障退休金新规社会保障死亡率表，根据欧盟统计局人口预测（EUROPOP

）和西班牙统计局（INE）数据建模36...可持续发展因素可持续发展因素（SF）是在退休金金额和领...RevaluationPensionIndexTheyearlyadjustmentofthepensionssystem,IR,isestablishannuallybytheStateBudgetAct,accordingtothefollowingmathematicalformula:

IndexationIncomeNumberofSubstitutionSurplusdistributionvariationofpensionersEffectDeficitreductionthesystemvariationCenteredmeansof11yearsAnewindexationforthestockofpensionAlltypesofpension,notjustretirementInforcesince2014MinimumvalueofIR=0.25MaximumvalueofIR=CPI+0.5037...RevaluationPensionIndex...重估养老金指数根据下列数学公式，依照《国家预算法》每年确定养老金的年度调整指数（IR）：

11年平均值养老金储备新指数所有类型的养老金，不仅仅是退休金自2014年起生效IR最小值=0.25IR最大值=消费物价指数（CIP）+0.5038盈余分配赤字削减替代效应指数化养老金领养者人数变化系统收入变化...重估养老金指数根据下列数学公式，依照《国家预算法》每年EvaluatingtheeffectsofthepensionreformsThesocialsecuritybalanceTheadequacyFightagainstfraudAndmanagementreformsInrevenues“DirectContribution”InPension“Mysocialsecurity”Estimatedimpacton39Evaluatingtheeffectsofthe评估养老金制度改革的影响社会保障收支平衡充分性打击欺诈管理改革收入中的“直接缴款”养老金中的“我的社会保障金”预估影响40评估养老金制度改革的影响社会保障收支平衡充分性打击欺诈管理改FightagainstthefraudInSpaintheGovernmenthaspromotedthenewActprojectofWorkInspectionsandSocialSecurityformorecoordinatedandeffectiveinspectionservices.ANationalOfficefortheFightAgainsttheFraudisgoingtobecreated.Fightingagainstfraudarecurrentlygivingreturnsintermsoflostcontributionsanditisexpectedtomaintaintheamountsraisedinthefuture.41FightagainstthefraudInSpai打击欺诈西班牙政府在推进一项新的工作监察和社会保障法，确保以更协调、更有效的方式提供监察服务。西班牙政府正在筹备建立一个国家打击欺诈局。打击福利诈骗的行动目前已经取得成效，预期未来还会挽回更多的缴款型福利金。42打击欺诈42ManagementreformsRaisingsocialcontributionsThenewdirectsystemofpaymentofsocialcontributionswillallowtotakeanactiveroleintheenterprise'spaymentprocess,movingfromamodelofself-settlementtoanewbillingmodel.Theprioritiesaretominimizethemistakesintheimplementationofthecontributionrules,tocomparethedatainadvanceandtofacilitatethepaymentofthecontributionsthroughtelematicmeans.Thesystemwillautomaticallyapplythepriceincreasesand/orreductions,achievinggreaterlegalsecurity,andwillgiveanindividualcalculationforeachworker'