At present, China implements three-level old-age insurance system: basic old-age insurance, enterprise supplementary old-age insurance and personal savings old-age insurance. There are four kinds of basic old-age insurance: civil servants' old-age insurance (institutions belong to management units according to the Civil Service Law), urban enterprise employees' basic old-age insurance, urban residents' old-age insurance and new rural social old-age insurance. There are two kinds of supplementary endowment insurance for enterprises: enterprise annuity (for enterprise employees). Occupational annuity (for civil servants) Personal savings endowment insurance includes various dual-track commercial insurance systems, that is to say, there is a difference between civil servants' endowment insurance and urban enterprise employees' basic endowment insurance (yes, farmers and urban non-employed residents are excluded).

The difference is mainly reflected in three aspects: 1. The endowment insurance for civil servants is paid by the finance, and the basic endowment insurance for enterprise employees is paid by both enterprises and employees.

2. The payment level of civil servants' endowment insurance is linked to their retirement wages, and the payment level of enterprise employees' basic endowment insurance is linked to the payment history.

3. The distribution level of civil servants' pension insurance seems to be higher than the basic pension insurance for enterprise employees.

The first different view is that employees need to pay part of their own endowment insurance, while civil servants, as * * *, don't seem to need to pay their own endowment insurance.

However, this fact can also be interpreted as the financial withholding and remitting of the personal payment part of the civil service pension insurance.

Because the employees of the enterprise are actually withheld and remitted by the enterprise.

The second argument is that the salary of civil servants before retirement is often the maximum in their career.

The payment history of enterprise employees reflects the change of employees' personal income relative to the average wage of local enterprises, which is an average.

The argument of the third difference is that the pension replacement rate of civil servants is higher, that is, the pension of civil servants is closer to the pre-retirement salary level than that of enterprise employees.

However, we should pay attention to two problems here: 1. Civil servants' financial endowment insurance is paid in full.

Employees in enterprises often pay according to the lower limit of 15 years, which is 60% of the average salary of local employees.

Suppose a male employee of a company starts to work at the age of 25 (well, almost enough to finish his master's degree) and pays according to the lower limit, then the payment amount is 60% *15 = 9; Assuming that male employee B starts working at the age of 25 and pays 60% until retirement, the payment is 60% * (60-25) = 21; Suppose the male employee of a company starts working at the age of 25 and pays 100% until he retires, then the payment is100% * (60-25) = 35; Suppose a male enterprise employee starts to work at the age of 25 and pays 300% according to the upper limit until retirement, then the payment amount is 300%*(60-25)= 105. In principle, the basic old-age insurance for enterprise employees is to pay more, but now many people dream of paying less and getting more.

2. At present, civil servants' pension consists of two parts: pension and living allowance, which correspond to the basic old-age insurance and occupational annuity in the three-level old-age insurance system respectively.

The basic old-age insurance for urban enterprise employees only corresponds to the basic old-age insurance in the three-level old-age insurance system.

The formation of the dual-track system is mainly caused by the lag of the reform of civil servant pension insurance, which is a problem left over from history.

Unit pension in planned economy era.

Since enterprises were basically owned by the state at that time, enterprises did not pay taxes but paid profits directly.

Therefore, there is no essential difference between enterprise employees relying on unit pension and civil servants relying on financial pension.

However, with the reform of market economy breaking the iron rice bowl of state-owned enterprises, individual enterprises have been unable to guarantee employees' pension, so they began to make overall social planning and finally formed the current social insurance system.

At the same time, the pension insurance system for civil servants has not changed.

The so-called "merger" of the dual-track system, I personally guess according to the existing policy, is that the civil service pension and the basic endowment insurance for urban enterprise employees are improved according to the three-level endowment insurance system respectively.

The endowment insurance for civil servants will be divided into two parts: basic endowment insurance and occupational annuity, in which the basic endowment insurance and the basic endowment insurance for urban enterprise employees may be merged into the same overall fund.

According to the Trial Measures for Enterprise Annuity and Caishui [20 13] 103, enterprises gradually establish and improve the enterprise annuity system, and finally narrow the gap between them.

Even after the merger of the two-track system in the future, there are still "three tracks" problems of urban employees, urban non-employees and rural areas in endowment insurance.

My personal guess is that the "three tracks" will eventually be solved by imitating the United States.

That is, different pension mechanisms are designed according to different employment situations, rather than unifying everyone under the only pension mechanism.

Hope to adopt