论育儿津贴的法律属性及规则构建  

On Legal Attribute and Rule Construction of Childcare Allowance

作　　者：王健 Wang Jian

机构地区：[1]中南大学法学院

出　　处：《法学》2024年第2期165-177,共13页Law Science

基　　金：国家社会科学基金青年项目《少子老龄化背景下生育支持津贴法律制度研究》(项目号:23CFX046)的阶段性成果。

摘　　要：少子老龄化现象带来的人口减少及人口结构老化是当前我国社会所面临的重大而迫切的问题。为了有效应对这一现实问题,旨在解决劳动力再生产危机、保障育儿父母经济安全、促进性别平等以及减轻雇主用工成本等方面发挥积极作用的育儿津贴制度设计应尽快进入法律视野。在法理上,如果育儿津贴被视为育儿期间所得中断之补偿,那么意味着育儿父母领取的是育儿休业津贴;反之,如果育儿津贴被视为对育儿行为本身的经济价值肯定而给予对价性劳务报酬,那么意味着国家提供的是普惠性育儿津贴。不同法律属性的育儿津贴会连带导出不同的细部规则和功能效果,故有必要在兼顾育儿津贴两种不同法律属性的基础上,构建符合我国国情的育儿津贴法律制度。具言之,在给付目的上,以保障育儿父母育儿期间的基本生活水准为核心目的;在给付对象上,以职工为主,同时兼顾非职工群体的生育福利;在给付水准上,以一定的薪资比例为主,同时综合考虑定额给付、设置最高和最低基线、雇主附加给付以及休假时长、儿童数量等因素来具体确定;在财源筹措上,育儿休业津贴应由职工个人、雇主和国家三方共同缴费,对非职工群体的津贴给付则由国家财政予以承担。The population reduction and aging population structure caused by the aging population with fewer children are significant and urgent issues currently facing our society. In order to effectively deal with this problem, China should introduce the legal system of childcare allowance as soon as possible, which plays a positive role in solving the labor reproduction crisis, ensuring the economic security of childcare providers, promoting gender equality and reducing employers' employment costs. Legally speaking, if the childcare allowance is regarded as compensation for the interruption of income during the childcare period,it means that the allowance received by the worker is the parenting leave of absence allowance;On the contrary, if the childcare allowance is regarded as affirming the economic value of the childcare behavior itself and providing labor remuneration, it means that the state provides inclusive childcare allowance.Different understandings of the legal nature of childcare allowances can lead to different detailed rules and functional effects. Therefore, it is necessary to construct a legal system of childcare allowances that is in line with China's national conditions, while taking into account the two different attributes of childcare allowances. In terms of payment purposes, it is necessary to ensure the core purpose of the basic living standards of childcare recipients during the childcare period;In terms of payment targets, workers are the main beneficiaries while also taking into account the reproductive welfare of non workers;In terms of payment level, a certain salary ratio is mainly used to compare unemployment insurance benefits, while comprehensively considering factors such as fixed payment, setting maximum and minimum baselines,employer additional benefits, vacation duration, and number of children to determine the specific payment level;In terms of financing, parenting leave of absence allowance should be jointly paid by employees,employers, and the state, and the payment of allowances to

关 键 词：育儿津贴法律制度 育儿休业津贴 普惠性育儿津贴 社会保障 

分 类 号：D922.1[政治法律—宪法学与行政法学]