延迟法定退休年龄对城镇职工基本养老保险的影响研究

Research on the Influence of Delaying Legal Retirement Age on the Pension of Urban Workers

摘要: “十四五”规划又一次把延迟法定退休年龄提上了日程，延迟法定退休年龄对城镇职工养老保险基金的影响广受关注。本文通过构建个人基本养老保险基金缴费与给付精算模型分析延迟法定退休年龄及预期寿命延长对城镇职工基本养老金的影响。研究结果发现，延迟退休可以有效降低女职工基本养老金缴费与给付之间的差值，但仍然处于给付大于缴费的状况；缴费年限达42年、退休年龄在64岁以及缴费年限达37年、退休年龄在65岁的男职工的基本养老金缴费与给付之间的差值为正值；男职工养老金缴付差值远小于女职工养老金缴付差值，养老金无法实现性别间的互助共济；预期寿命延长导致退休后养老金领取时间延长增加养老金给付，缴费与给付间的差值将愈加明显；延迟法定退休年龄有助于缩小预期寿命延长下养老金缴费与给付的差值。

Abstract: The 14th Five-Year Plan in 2021 once again put the delay of the legal retirement age on the agenda. The delay of the legal retirement age on urban workers’ pension impact has been widely concerned. This paper constructs an actuarial model of individual pension contribution and benefit to analyze the impact of the delay of statutory retirement age and the extension of life expectancy on pension contribution and benefit of urban workers. The results show that delayed retirement can reduce the difference between contribution and benefit of female workers’ pension, but the benefit is still greater than the contribution. Combined with current policy and in this paper, parameter setting, male worker to retire at the age of 64, capture expends fixed number of year of 42 years, and 65-year-old retired, capture expends fixed number of year to 37 years pension payment and payment of the difference is positive, but the male staff pension payment and payment poor difference value is far less than women; men and women cannot achieve pension help each other in all aid; Longer life expectancy means more life after retirement, which leads to more pension benefits, and the difference between pension contributions and benefits will become more obvious. Raising the full retirement age helps narrow the gap between contributions and benefits as life expectancy increases.