Social Security,SJTU Soclal Security,SJTU Social Security,SJTU Sy,SJTU Social Security,SJTU DB 企业年金 社会统筹 FUNDED PAYGO 企业年金 名义账户 个人帐户 DC 27
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、普遍性/特殊性原则 普遍保险模式 实施范围广泛 与个人收入无关 资金来源是国家财政 ■收入关联模式 三方缴费 待遇与工资收入相关 收入再分配 28
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 28 4、普遍性/特殊性原则 n 普遍保险模式 实施范围广泛 与个人收入无关 资金来源是国家财政 n 收入关联模式 三方缴费 待遇与工资收入相关 收入再分配
(四)养老保险资金的收付 Social Security,SJTU Social Security,SJTU Social Security,SJTU Scuy,SJTU Social Security,SJTU 1、养老保险资金的筹集 2、养老保险资金的支付 29
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1、养老保险资金的筹集 筹资渠道 ◆政府、企业和个人共同负担 ◆政府全部资助 ◆企业全部缴费 ◆企业和个人缴费 ◆个人缴费、政府担保 30
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 30 1、养老保险资金的筹集 n 筹资渠道 u 政府、企业和个人共同负担 u 政府全部资助 u 企业全部缴费 u 企业和个人缴费 u 个人缴费、政府担保
1、 养老保险资金的筹集 Social Security,SJTU 缴费方式 ◆固定比例制 ◆累进比例制 ◆均一制 31
Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU Social Security, SJTU 31 1、养老保险资金的筹集 n 缴费方式 u 固定比例制 u 累进比例制 u 均一制