The design of the annuity is to balance the transitional pension, and the lack of an annuity by the enterprise is an unfair design of the pension system

#以书之名#

The pension reform in the mainland is not only perfect in the exploration, the first reform must have many deficiencies, and the affirmation of the reform is relatively reasonable compared to the first reform, but each reform in the mainland will not correct the mistakes and shortcomings of the first reform, but will sacrifice the interests of the first reformers, and many people are victims in the confusion. This is the case for the reform of state-owned enterprises, and the same is true for the pension reform.

Here we mainly talk about the design of transitional pensions and annuities in pension reform. I have said many times that China's pension system is the pension system of Western capitalist countries. Capitalist countries are privately owned, and the pension system has a long history. The pension of enterprise workers in capitalist countries is jointly paid by the employer and the individual, and the pension is paid by the enterprise after retirement. The surplus value created by the workers is appropriated by the capitalists. Moreover, their civil servants and enterprise employees have the same pension contribution and calculation system.

The mainland is a socialist country, and the enterprises are public enterprises formed in the form of national ownership and collective ownership, and wages and pensions after retirement are completed by the first wage distribution under the public ownership system and the secondary distribution of retirement wages after retirement, when the surplus value created by workers is owned by the state.

In the distribution of retirement wages before the reform, regardless of the agency, The difference is that the enterprise pension is directly issued from the profits, while the government institutions do not directly create value, so the profits and taxes paid from industry and commerce are handed over to the state by the treasury, and the source of funds is the surplus value generated by the labor of workers, and the institutions and institutions are exchanged for service management labor, and this service and management benefit the people of the whole country, so there is no payment and pension during that period.

Since 1992, the mainland has implemented pension reform, and the reform groups faced at that time are mainly people who participated in the work before the reform, and they have half of the working period or most of the working period before the reform, and should have enjoyed the retirement salary without paying, but after the reform, they will start to pay, and use the pension method borrowed by the capitalist country to reform the system to calculate the pension, which has become the so-called retired people. Originally, the nature of the public-owned enterprises has not changed, the workers are still working in the state industrial and commercial enterprises, the enterprise is still the state, and the workers still receive wages as in the past, but the difference is that the individual has to pay the pension insurance premiums according to the proportion of wages, and this payment is in the form of a personal account pension, which will be paid to you in monthly installments with interest after retirement, and those who die early will be refunded the remaining part of the personal contributions, indicating that the individual contributions are no different from deposits. In addition, state-owned enterprises, like foreign private enterprises, the employer will pay 2.5 times the individual part of the overall planning, the basic pension, the unit part of the basic pension is far from enough, the basic pension also needs to be paid by the state subsidy expenditure from the pension fund.

Due to the artificial selection of the size of the parameter coefficient in the basic pension formula designed, the sum of the two pensions is far from the pension of the elderly, so a transitional pension is added to make up for the retirement salary of the Chinese before the reform, and the supplementary pension is not available after the death of the Chinese people. Therefore, there is one more transitional pension for the Chinese people, and the sum of the three pensions is basically the same as the amount of the pension for the elderly in the enterprise, and the small part is adjusted by the adjustment fund.

After 2000, due to the sharp increase in the wages of the elderly, the pension of the old pension was paid according to the proportion of wages, and the pension was naturally 1 times higher than the enterprise pension. At this time, the employees of the enterprise are all Chinese, of course, they do not consider that the next few years will be regarded as less than the same number of years, and the actual annual payment will be more, and the transitional pension will be unbalanced. In particular, after a few decades, the newcomer does not have the same number of years as there will be no transitional pension, and the basic pension is still the same as the same conditions of the middle, the same number of newcomers, and the personal account pension is a self-paid and self-sufficient deposit, will there be a delay in retirement, early treatment of the same number of years more and less, and the transitional pension is somewhat unbalanced? When the newcomer has no transitional pension at all, the pension will be more unreasonable? The designer of this problem was an old man at that time, because they did not reform, did not have personal experience, and did not take into account it for the time being. In addition, after the restructuring of enterprises around 2000, the high wage allowance for machine workers has formed a pension of more than 2 times that of the enterprise, and there are few people in the enterprise who have not been restructured, and what is left is a high-quality enterprise that makes money.

18~22 years later, under the pressure of the situation, the machine had to implement the pension reform, and when the reform was carried out, these people took over the right to formulate the pension reform plan from the hands of the elderly, and they had to formulate their own pension formula. At this time, I realized the importance of the transition pension of the Chinese people, because their own deemed years are too long, more than 18 ~ 22 years, if you still use the equivalent index of 1, it is bound to reduce the average index, reduce the basic pension, use the average index of the enterprise to calculate the transition pension of the people in the matter, even if the same period of 18 ~ 22 years is not cost-effective, so the deemed index must be increased by 1, and feel that everyone regards the index as 1, the cadres and senior ranks are unreasonable, so there is a rank check table to determine their own deemed index, check the table to get the lowest 1.2 and the highest 2 or more, to determine the level of rank, so that the transitional pension such as deputy senior title is higher than the same kind of personnel in the enterprise as much as 8 times, and the unreasonable designer of the enterprise is well aware.

When the machine was just merged, the calculation result of this new formula was higher than that of the old man, and it was only after the ten-year transition method was introduced to digest and alleviate it. And taking into account the fact that the number of years of retirement is reduced year by year, and the pension of the late retirees will be unbalanced due to the reduction of the transition fund. Therefore, we say that occupational annuity is the lever of the transitional pension, and at the same time, the state and individuals are designed to pay different proportions of occupational annuities, and individuals pay 4% annuity and are the same as personal account pensions. It is equivalent to a personal deposit, which is just an ornament, indicating that the annuity also needs to be paid by an individual, but it is actually irrelevant.

The key is the 8% state-funded annuity part, which is set at the same time as the personal account, and the proportion is the same as the same amount of funds. At this time, starting with the reform and merger, the Chinese will retire one year late, one year less will be regarded as the same number of years, one year less transitional pension, and at the same time one year more than 8% occupational annuity, and 2 years less than 2 years will be regarded as the same number of years, and 8% occupational annuity will be 2 years long... Year by year, there is no deemed number of years for newcomers, and there is no transitional pension, when the occupational pension completely replaces the transitional pension. This is why occupational pensions were created and what they do.

And after two years of the reform of the merger of the machine, it was considered that it was too sorry for the enterprise, and there was no annuity in the past, so the central state-owned enterprises should also make an example, although the transition fund reform of the central state-owned enterprises has been 18~22 years, during which there was an inequality of the transition fund, and the transition fund of the early retreat was more, and the transition fund of the late retreat was less unbalanced, so there was no way. Later, there was also an enterprise annuity, and the enterprise could afford to pay it, and the one that could not afford it was not, so only a few enterprises had an annuity, and the enterprise annuity became the foil of the occupational annuity. Since 8% of the annuity is funded by the state, and the enterprise is the enterprise, this additionally increases the burden on the enterprise, and there is no annuity adjustment policy for 20~24 years of enterprise reform, and the reform of the machine takes into account the use of annuity to adjust the transition fund. This is the irrationality of the system design.

At that time, many people thought that only the central enterprises had enterprise annuities, and that the annuities were bonuses, but they did not understand this, why there were only enterprise annuities after the merger of the pensions of the machine enterprises? Through the analysis of the occupational annuity, we understood its role, who is formulating the annuity? Do we have the inspiration? So after the merger of the machine and the enterprise, can the pension be calculated by a double standard and changed to a unified and reasonable method of calculation? Why create a gap and refuse to solve it, I think everyone has an account in their hearts.