Do social insurance premiums have the characteristics of taxation?

Social insurance premiums have no characteristics of taxation.

Social insurance premium refers to the fees paid by employees and employers to social insurance management institutions in the process of raising social insurance funds, which is the most important source of social insurance funds.

It can also be regarded as the fees charged by the insurer (country) of social insurance to the insured (employees and employers) for assuming legal social insurance responsibilities.

In February 2020, three social insurance premiums, namely pension, unemployment and work injury, were reduced or exempted nationwide, totaling 654.38+0239 billion yuan.

On April 2 1 day 10, a press conference for the first quarter of 2020 was held in Ministry of Human Resources and Social Security to introduce the progress of human resources and social security in the first quarter. Lu Aihong, a spokesperson for Ministry of Human Resources and Social Security, said that the implementation of the "no slowdown" action of social security to help enterprises reduced or exempted social insurance premiums by 232.9 billion yuan in February and March, and deferred payment of 28.6 billion yuan, which played a positive role in alleviating the financial pressure of enterprises and helping enterprises to resume production as soon as possible.

Calculation:

Social insurance must work out a certain proportion of the insured's burden according to the probability of various risk accidents and the total payment expenditure estimated in advance according to the payment standard as the standard for determining the insurance rate. Moreover, unlike commercial insurance, the calculation of social insurance rate needs to consider more social and economic factors besides risk factors in order to obtain a fair and reasonable rate.

Collection method:

Proportional insurance premium system:

This method is based on the wage income of the insured, and a certain proportion is stipulated to collect insurance premiums. Adopting the proportional system, the main purpose of social insurance is to compensate the income lost by the insured in risk accidents in order to maintain their minimum living. Therefore, we should refer to his usual income, on the one hand, as a standard to measure payment, on the other hand, as the basis for premium calculation.

The biggest drawback of the work-based proportional insurance system is that the burden of social insurance is directly related to wages. Whether employers and employees bear social insurance premiums or one of them bears social insurance premiums, the burden of social insurance is manifested in the increase of labor costs, which will lead to capital crowding out labor, which will lead to an increase in unemployment.

Equal insurance premium system:

That is, regardless of the income of the insured or his employer, the insurance premium of the same amount should be charged. The advantages of this system are simple calculation and easy to be universally realized. Moreover, in countries that collect insurance premiums in this way, the payment system is generally divided equally, which has the significance of equal income and expenditure. But its defect is that low-income people and high-income people pay the same premium, which is obviously unfair in terms of affordability.