《保险研究》20231007-《粤港澳三地养老保险待遇衔接研究》（阳义南、李晓琳）

［摘   要］在“推进粤港澳大湾区建设”过程中，三地养老保险待遇衔接成为促进大湾区人才与劳动力流动的关键。本文基于粤港澳三地养老金制度并借鉴欧盟经验，设计了就业人员在粤港、粤澳流动的养老金待遇衔接方案，并构建精算模型模拟不同衔接方案下的养老保险权益待遇。结果表明，当就业者不流动时，相比港澳地区，内地养老金水平处于较高水平；当就业者流入内地时，无论如何分段衔接，其养老金待遇水平基本优于香港、澳门原待遇水平。即在粤港澳三地现有的养老金制度下，通过分段计算、分别支付，港澳就业人员不会因到内地就业而失去或损失本可得到的养老金权益。为促进三地经济社会融合与协调发展，建议出台粤港澳跨境流动社会保障协定等政策，确立“工作地缴费、权益累计、分段计算”等转移接续原则，并提高经办信息化水平及进行大数据平台建设等。

［关键词］大湾区；劳动力流动；养老保险；待遇衔接；社会保障合作

［基金项目］本文为国家社会科学基金重点项目《发展多层次、多支柱养老保险体系研究》(21AZD070)、教育部哲学社会科学研究重大课题攻关项目《促进我国多层次养老保险体系发展研究》(21JZD035)的阶段性研究成果。

［作者简介］阳义南，湖南大学公共管理学院教授、博士生导师；李晓琳，武汉大学政治与公共管理学院博士研究生。

A Study on the Integration of Pension Insurance Benefits between Guangdong,Hong Kong,and Macao

YANG Yi-nan,LI Xiao-lin

Abstract：In the process of promoting the construction of the Guangdong Hong Kong Macao Greater Bay Area,the integration of pension insurance benefits among the three regions has become a key factor in promoting the flow of talent and labor in the Greater Bay Area.Based on the pension systems of Guangdong,Hong Kong,and Macao,and drawing on the experiences of the European Union,this article designs a pension benefits integration plan for the mobility of employed personnel in Guangdong,Hong Kong,and Guangdong and Macao,and constructs an actuarial model to simulate the pension benefits under different plans.The results indicate that when employment is not mobile,the pension level in mainland China is at a higher level compared to Hong Kong and Macao regions;when employed individuals flow into the mainland,regardless of the types of segmented connection,their pension benefit level is significantly higher than the original level in Hong Kong and Macau.Under the existing pension systems in Guangdong,Hong Kong,and Macao,through segmented calculation and separate payment,Hong Kong and Macao employees will not lose the pension rights they should have obtained due to their employment in the mainland.To promote economic and social integration and coordinated development among the three regions,it is recommended to introduce policies such as the Guangdong Hong Kong Macao Cross-border Mobility Social Security Agreement,establish transfer and continuity principles such as “workplace payment,rights accumulation,and segmented calculation”,and improve the level of information technology and the construction of big data platforms.

Key words：Greater Bay Area;labor mobility;pension insurance;benefit integration;social security cooperation