When did European and American countries establish national social security systems?

The pension insurance in the United States is divided into three parts, namely, the federal pension system, the private pension plan and the individual pension plan.

Federal pension system

The federal pension system is the most basic pension insurance system in the United States. It was founded in 1935, which began with the social security law passed by the US Congress that year, and has been continuously supplemented and revised since then, and its basic provisions are still in use today. According to the laws of the federal government of the United States, the retirement age of employees, regardless of gender, is 65, and they must pay 40 quarters of tax (the payment period is 10 year) before they can enjoy benefits. The endowment insurance premium is paid entirely by the employer and employees, and the government will not bear it. The cost of endowment insurance is raised by the state in the form of social security tax, and paid by employers and employees at the same tax rate. The amount that employees should pay is calculated by stages according to their annual salary. The annual salary is 5. The part below $50,000 shall meet the requirements of 7. Pay taxes, of which 6. Pension, survivor and disability insurance 2%, 1. 45% is used for medical insurance for the elderly over 65; The annual salary is 5. 50,000 ~ 6.5438+0.3 million USD. Enter 1. 45% (medical insurance) tax; The part with an annual salary of more than $654.38 +0.3 million does not need to be taxed. Employers pay taxes according to the tax rate payable by employees. For every dollar of tax, 73 dollars is used for old-age care, 19 dollars for medical care and 8 dollars for disability.

The federal retirement system stipulates through laws and regulations that at the age of 65, you can enjoy a full pension, while allowing early retirement, but the pension is reduced. Employees can retire at the age of 62 at most, but the pension will be reduced by 0 for each month of early retirement. 56%; If you retire at the age of 62, you can only get 80% of the pension of 65-year-old normal retirees; Retirement at the age of 63 can get 86%; Retirement at 64 can only get 93%. After reaching the age of 65, retirement can be postponed for up to 5 years, and the pension is paid at 0. 25%。 If you retire at the age of 66, you can get103% of the pension for normal retirees at the age of 65; You can get106% when you retire at the age of 67 ... You can get 130% when you retire at the age of 70, and there will be no increase in pension after 70. The replacement rate of the federal pension system averages about 50%.

(2) Private annuity plan

Private annuity plans are established voluntarily by enterprises. The US government provides tax incentives to employers to encourage them to establish "private annuity plans" for employees. If an enterprise withdraws $6,543,800 from its annual turnover of $6,543,800 as a "private annuity plan" for employees, this $6,543,800 can be tax-free. The "private annuity plan" under this preferential tax policy is a powerful supplement to the federal retirement system in the United States. At present, 60% employees in the United States have participated in private annuity plans.

There are two main types of "private annuity plans":

The first is to determine the treatment method, that is, how much pension the employer promises employees to give after retirement, and the actuary calculates and determines the annual savings amount according to the commitment. High-scoring enterprises take this approach.

The second is the payment method, that is, the payment amount is determined first, and the retirement amount is determined according to the accumulated amount (including principal, interest, investment profit, etc.). ). This method does not need the guarantee of the old-age guarantee company.

(3) Personal pension plan is personal savings insurance.

Personal pension plan, voluntary participation, the savings are generally 3/4 for individuals and 0/4 for enterprises; The federal government gives support and encouragement by exempting income tax. It is also a deferred tax payment method that taxes are not paid when stored and paid when withdrawn. The maximum deposit amount of this plan is $2,000 per year, which must be deposited before April 15 every year. This deposit, together with interest, can be collected after retirement or kept in the bank, but it must be used when you reach the age of 70. Those whose annual salary exceeds a certain amount cannot participate in this plan. The specific criteria are: the annual salary of unmarried people exceeds 3. 50,000 dollars, and the annual salary of married people exceeds 50,000 dollars.

Two, the United States social insurance management system and financial security

Social insurance in the United States is centrally managed by the federal government's social security (security) deployment, with unified methods and vertical leadership of institutions. There are more than 65,000 social security (security) workers in China, and social security (security) bureaus have been set up in 10 regions, with13,000 offices to handle social security (security) business. County, state (city) local governments are only responsible for supplementary security programs.

Forty telephone consultation centers have been set up throughout the country to receive citizens' inquiries and telephone calls. Using the language 1 1 on the Internet, more than 10000 pages of information have been developed for citizens living at home and abroad to query.

The annual social security tax is $568.4 billion, and the annual administrative expenses are $3.8 billion, accounting for about 7%. According to country 6. According to the calculation of 50,000 staff members, the annual management cost of each person is nearly 60,000 US dollars, which provides a guarantee for the development of social security (insurance) business.

Third, the advantages of American pension insurance system.

(1) The social security mechanism is relatively perfect, with highly unified management and strong binding force.

The basic old-age security in the United States is centrally managed by the federal government. The federal government has established the General Administration of Social Security, which is responsible for formulating laws related to social endowment insurance and guiding national policies and operations. The whole country is divided into 10 regions, and each county and state (city) has social security bureaus and offices to undertake social endowment insurance affairs. A social security network with clear responsibilities from top to bottom has been formed. County, prefecture (city) local governments do not undertake national old-age insurance, but only formulate supplementary old-age plans according to the actual situation in the region. All citizens in the United States have a non-repetitive social security number to manage the social security relationship between employees and retirees. The daily management expenses of social security (insurance) institutions are drawn from the social security tax in proportion, and are guaranteed to be in place every year to ensure the development of various social insurance businesses.

(two) the use of legal and economic means to adjust the retirement age, powerful and effective.

According to American law, only when you retire at the age of 65 can you enjoy 100% pension; Similarly, if a person has reached the age of 65 but has not received a pension, he/she will receive 5% of the full pension every year until he/she reaches the age of 70. When he/she starts to receive a pension, he/she will receive 0.30% of the 65,438+full pension every week. For some enterprises that handle early retirement for employees aged 55 to 62, their pensions are paid in full by the enterprises. This policy not only guides employees not to retire early, but also protects the interests of those who want to postpone retirement and pension. This is conducive to reducing the pressure on fund payment.

(3) Controlling the replacement rate of basic old-age benefits at a low level is conducive to the development of multi-level security.

According to relevant data, the replacement rate of American pension is: the total replacement rate is 565,438+0%, and the net replacement rate is 65%, which is lower than that of France (62%, 77%), Germany (52%, 72%), Italy (865,438+0%, 95%) and Sweden (865). The low replacement rate of basic pension may play the role of the second pillar (supplementary insurance for enterprises) and the third pillar (personal pension savings). Commercial life insurance in America is very active. In order to fully mobilize the enthusiasm of employees and retain talents, business owners have introduced various forms of supplementary insurance such as enterprise annuity plan. The endowment insurance organized by the state truly embodies a complete endowment insurance system shared by the state, employers and individuals on the premise of ensuring their basic livelihood.

(4) Make full use of high technology and be highly socialized.

The level of high-tech development in the United States is universally recognized. Applying it to the operation and management of social security system has greatly improved the socialization of social security management services. Any American citizen with a social security number is valid. As long as he pays a certain social security tax in the local area, he can automatically continue the social insurance relationship. Similarly, if a retiree dies anywhere in the country, the hospital can input his death information into the computer, which can ensure the timely cancellation of his account.