社保缴费对劳动力就业、工资和家庭储蓄的影响  

Effects of Social Security Contributions on Labour Employment,Wages and Household Savings:New Evidence from Monthly Household Panel Data

作　　者：何凡 曾鑫 黄炜[3] He Fan;Zeng Xin;Huang Wei

机构地区：[1]江西财经大学财税与公共管理学院 [2]江西财经大学应用经济学院(数字经济学院) [3]北京大学中国经济研究中心国家发展研究院

出　　处：《世界经济》2023年第7期219-240,共22页The Journal of World Economy

基　　金：研究阐释党的二十大精神国家社科基金重大项目“规范收入分配秩序和财富积累机制研究”;江西省教育厅科学技术研究项目(GJJ2200542);江西财经大学“公共政策与社会治理”学科创新团队项目的资助。

摘　　要：本文基于《社会保险法》实施并采用城镇住户月度面板调查数据,首次从家户层面全面考察了社保缴费对劳动力就业、工资和家庭储蓄的影响。研究结果显示:《社会保险法》实施显著增加了企业和劳动力社保缴费,法律的实施不仅加重了企业社保缴费负担,而且提高了养老账户的储蓄水平;社保缴费增加并未导致劳动力失业,但在职劳动力以降低工资的形式承担了至少一半的公司社保缴费负担;社保缴费增加虽然显著降低了0.9个百分点的家庭储蓄率,但依然显著促进了中国总体养老财富积累;社保缴费收益凸显性较高是导致上述结果的重要机制。本文结果表明加强社保费征管不仅有利于增加社保基金收入,而且能够促进中国整体养老财富积累。A thorough understanding of the impact of social security contributions on labor force employment,wages,and household savings is crucial not only for achieving the goals of"employment stabilization"and"growth stabilization"but also for driving reforms in China's social security system.This paper presents a comprehensive examination,utilizing data from monthly panel surveys of urban households and taking into account the implementation of the Social Security Law,to assess the effects of social security contributions on labor force employment,wages,and household savings at the individual household level.The findings of this study are as follows:(1)The implementation of the Social Security Law has significantly increased social security contributions from both companies and the labor force.This suggests that the law has not only amplified the burden of social security contributions for companies but has also resulted in higher levels of savings in pension accounts.(2)The increase in social security contributions has not resulted in labor force unemployment.However,the incumbent labor force has shouldered at least half of the company's social security contribution burden through reduced wages.(3)While the rise in social security contributions has led to a significant reduction in the household savings rate by O.9 percent,it has still played a significant role in fostering the accumulation of China's overall pension wealth.(4)The mechanism test results highlight the salience of social security contribution income as a crucial factor driving the aforementioned outcomes.Consequently,strengthening the collection and management of social security contributions not only increases the income of social security funds but also facilitates the accumulation of overall pension wealth in China.By considering these findings,it becomes evident that an in-depth examination of social security contributions'impact is instrumental in formulating effective strategies for social security reform,promoting sustainable employment,and foster

关 键 词：社保缴费 就业 工资 家庭储蓄 社会保险法 

分 类 号：F842.61[经济管理—保险] D632.1[政治法律—政治学] F249.2[政治法律—中外政治制度] F126