中国企业对最低工资政策的遵守——基于中国六省市企业与员工匹配数据的经验研究  

Compliance with Legal Minimum Wages in China——Using a Matched Firm-Employee Data Set

作　　者：叶林祥[1] T.H.Gindling 李实[4] 熊亮[4] 

机构地区：[1]南京财经大学经济学院,210046 [2]美国马里兰大学巴尔的摩分校UMBC [3]德国劳动研究所IZA [4]北京师范大学经济与工商管理学院,100875

出　　处：《经济研究》2015年第6期19-32,共14页Economic Research Journal

基　　金：国家哲学社会科学基金青年项目"最低工资管制的就业效应与收入分配效应实证研究"(项目号:12CJY018);教育部哲学社会科学研究重大课题攻关项目"提高居民收入在国民收入分配中的比重研究";教育部人文社会科学基金青年项目"我国行业间工资差距的变动特征及决定因素"(项目号:11YJC790245);江苏省高校优势学科建设工程资助项目的共同资助(PAPD)

摘　　要：本文利用中国六省市2009年企业和员工匹配数据,深入分析了企业对最低工资政策的遵守问题。相对于其他发展中国家,我国月最低工资政策得到了良好遵守,低于最低工资标准的员工仅占2.1%—3.4%。但企业普遍不遵守与加班工资有关的法律规定,加班工资小于最低工资标准1.5倍的员工高达17%。另外,北京和江苏的企业没有很好遵守最低工资应是扣除个人缴纳相关社保费用后余额的规定。文章还分析了最低工资影响员工工资的机制。最低工资会对员工基本工资和加班工资产生显著影响,但业绩工资和津补贴对其影响进行了很大程度的抵消,最终导致最低工资对员工小时工资的影响较小。但对劳动密集型企业和港澳台商投资企业来说,最低工资不仅对员工基本工资和加班工资而且对小时工资都存在着显著影响。本文分析表明,最低工资政策要得到遵守并取得预期效果,首先要保证最低工资标准制定的科学合理、简单、口径一致,其次应该重点加强加班工资法律规定的监督、检查和落实。We use a matched firm-employee data set of year 2009 from six provinces to examine the extent to which minimum wage policy is complied with. We find evidence that there is broad compliance with the monthly minimum wage in China. That is, compared to other developing countries we only find 2. 1%--3.4% of workers earn less than the legal monthly minimum wage. On the other hand, we find evidence that there is substantial non-compliance with overtime pay regulations. Over 17% of the employees are paid less than 1.5 times the minimum wage for overtime work. In addition, firms did not comply the regulations very well that minimum wage does not include the employee payments to social security or housing provident funds in Beijing and Jiangsu. We also analyzed how minimum wage affected the wage of workers. There is a positive correlation between the minimum wage with the basic wage and overtime pay. On the other hand, we find that there is a negative correlation between the minimum wage with the bonus and subsidies. For most workers, the higher basic wage and overtime pay with lower bonus and subsidies cancel each other out and the minimum wage is not significantly correlated with the hourly wage. Only for workers in the most labor-intensive firms and HongKong, Taiwan, Macao Funded Firms are higher minimum wages significantly correlated with higher hourly wages. In order to get the expected effect, at first, minimum wage should be suitable, simple, and could be compared between different regions, and secondly law and regulations about overtime pay should be enforced.

关 键 词：最低工资 加班工资 遵守 

分 类 号：F249.24[经济管理—劳动经济]