socialsecurityreservefund社会保障储备基金eu-chinasocialprotection.pptxVIP

SOCIAL SECURITY RESERVE FUND社会保障储备基金 EU-CHINA SOCIAL PROTECTION REFORM PROJECT中国-欧盟社会保障改革项目Valladolid, 27 June 2016巴利阿多利德，2016年6月27日FINANCING SYSTEM OF THESOCIAL SECURITY SYSTEM 社保体系筹资体系Main principles FINANCIAL SOLIDARITY: PAY-AS-YOU-GO SYSTEMPAY-AS-YOU-GO SYSTEM BASED ON SOLIDARITY BETWEEN GENERATIONSImmediate or short-term distribution of contributions that become benefits to be received by beneficiariesCHARACTERISTICSSystem of finance for all the contingencies and protected situations in the Social Security systemSystem sensitive to demographic changesThe Social Security Reserve Fund was created to lessen the impact of deviation between income and expenses and guarantee pensions at the contributory level.EXCEPTIONPensions due to permanent incapacity and death by occupational accident and disease: SYSTEM OF LUMP-SUM PAYMENTGENERAL TREASURY OF THE SOCIAL SECURITY SYSTEM AS A SINGLE TILLSOCIAL SECURITY TILLTILLS OF OTHER ENTITIESINCOMEPAYMENTSWage Guarantee FundPublic Employment Service - payment of unemployment by the State Public Employment ServiceMutual Societies Collaborating with the Social Security System Positive or negative balances of the General Treasury of the Social Security System (TGSS) registered in relationship accounts (T8T) for the stabilisation of cash flows with the TGSS. Social contributions CompaniesAutonomous regionsLocal councilsTransfers from Central Government non-contributory expenses Other income Pensions and other Social Security benefits, both contributory and non-contributory Income tax withholdings Other payments (suppliers, payroll...)主要原则 财政团结: 现收现付制度基于代际团结的现收现付制度直接或短期缴费分配，变为受益人所受到的福利特点社保体系所有偶发和受保内容的财政制度敏锐应对人口变动的制度社保储备基金的建立旨在减少收支不平衡所带来的重大影响并保障养老金能与缴费水平相当例外永久残障人员或因工伤和职业病导致亡故人员的养老金：由一次付清制度社会保障体系基金总库是单一财政机构社保财政机构其他财政机构收入支付工资保障基金公共就业服务部- 国家公共就业服务部支付失业福利社保体系合作互助社团社保基金总库（正负平衡）要记录于关系账户（T8T）以保障总库的现金流 社会统筹缴费 企业自治区地方理事会中央政府转移支付非缴费型支出其他收入养老金和其他社保福利金，包括缴费型和非缴费型所得税预扣其他支付(供应商、总库员工…)Sources of funding 筹资来源GENERAL TREASURY OF THESOCIAL SECUR