《社会保险法》亟待完善的若干重要问题  

Some Key Issues in Social Insurance Law Need to Be Optimized

作　　者：杨思斌[1] Yang Sibin

机构地区：[1]中国劳动关系学院劳动关系与工会研究院

出　　处：《学术前沿》2024年第18期52-65,共14页Frontiers

基　　金：国家社会科学基金后期资助项目“工伤保险法体系研究”的阶段性成果,项目编号:21FFXB021

摘　　要：《社会保险法》的完善具有必要性和紧迫性,应适时启动修法程序。《社会保险法》的完善涉及若干基础性的重要制度,主要包括:在立法体例方面,生育保险应归并到基本医疗保险一章,增加长期护理保险的专章规定;在覆盖范围方面,社会保险应有效覆盖新就业形态劳动者;改革职工基本养老保险和基本医疗保险的个人账户制度;明确社会保险费的征收主体及职权;确立社会保险经办机构的法人地位;从国家层面统一社会保险缴费基数的确定标准;规定社会保险费征收期限制度;完善社会保险基金的先行支付与追偿制度;妥善处理民事侵权责任和工伤保险责任的竞合问题;有效落实因病或非因工致残职工的病残津贴。The optimization of the Social Insurance Law is both necessary and urgent,and the revision procedure should be started timely.The optimization of the Social Insurance Law involves a number of basic and important systems,mainly including:In the legislative pattern,maternity insurance should be merged into the basic medical insurance chapter,adding a special chapter for long-term care insurance;in terms of coverage,social insurance should effectively cover the workers of new employment forms.Other issues include:reforming the individual account system for basic old-age insurance and basic medical insurance for employees;clarifying the collection subject and functions of social insurance premiums;establishing the legal person status of social insurance agencies;unifying the criteria for determining the social insurance contribution base at the national level;stipulating the system of time limits for collecting social insurance premiums;improving the advance payment and recovery system of social insurance funds;properly dealing with the problem of concurrence between tort liability and industrial injury insurance liability;and effectively implementing the invalidity allowance for employees who are disabled due to illness or non-work-related disability.

关 键 词：社会保险法 新就业形态劳动者 个人账户 征收主体 缴费基数 

分 类 号：D922.182.3[政治法律—宪法学与行政法学]