社会保障的基本知识英Word格式文档下载.docx

社会保障的基本知识英Word格式文档下载.docx

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sicknessandmaternity;

workinjury;

unemployment;

orthroughservices,primarilyhospitalization,medicalcare,andrehabilitation.Measuresprovidingcashbenefitstoreplacelostincomeareusuallyreferredtoasincomemaintenanceprograms;

measuresthatfinanceorprovidedirectservicesarereferredtoasbenefitsinkind.

Threebroadapproachestocoverageprovidecashbenefitsunderincome-maintenanceprograms;

namely,employment-related,universal,andmeans-testedsystems.Underboththeemployment-relatedandtheuniversalapproaches,theinsured,dependents,andsurvivorscanclaimbenefitsasamatterofright.Undermeans-testedapproaches,benefitsarebasedonacomparisonofaperson'

sincomeorresourcesagainstastandardmeasure.Somecountriesalsoprovideothertypesofcoverage.

Employment-Related

Employment-relatedsystems,commonlyreferredtoassocialinsurancesystems,generallybaseeligibilityforpensionsandotherperiodicpaymentsonlengthofemploymentorself-employmentor,inthecaseoffamilyallowancesandworkinjuries,ontheexistenceoftheemploymentrelationshipitself.Theamountofpensions（long-termpayments,primarily）andofotherperiodic（short-term）paymentsintheeventofunemployment,sickness,maternity,orworkinjuryisusuallyrelatedtothelevelofearningsbeforeanyofthesecontingenciescausedearningstocease.Suchprogramsarefinancedentirelyorlargelyfromcontributions（usuallyapercentageofearnings）madebyemployers,workers,orbothandareinmostinstancescompulsoryfordefinedcategoriesofworkersandtheiremployers.

Thecreationofnotionaldefinedcontributions 

（NDC）isarelativelynewmethodofcalculatingbenefits.NDCschemesareavariantofcontributorysocialinsurancethatseektotiebenefitentitlementsmorecloselytocontributions.Ahypotheticalaccountiscreatedforeachinsuredpersonthatismadeupofallcontributionsduringhisorherworkinglifeand,insomecases,creditforunpaidactivitysuchascaregiving.Apensioniscalculatedbydividingthatamountbytheaveragelifeexpectancyatthetimeofretirementandindexingittovariouseconomicfactors.Whenbenefitsaredue,theindividual'

snotionalaccountbalanceisconvertedintoaperiodicpensionpayment.

Somesocialinsurancesystemspermitvoluntaryaffiliationofworkers,especiallytheself-employed.Insomeinstances,thegovernmentsubsidizessuchprogramstoencouragevoluntaryparticipation.

Thegovernmentis,proforma,theultimateguarantorofmanybenefits.Inmanycountries,thenationalgovernmentparticipatesinthefinancingofemployment-relatedaswellasothersocialsecurityprograms.Thegovernmentmaycontributethroughanappropriationfromgeneralrevenuesbasedonapercentageoftotalwagespaidtoinsuredworkers,financepartorallofthecostofaprogram,orpayasubsidytomakeupanydeficitofaninsurancefund.Insomecases,thegovernmentpaysthecontributionsforlow-paidworkers.Thesearrangementsareseparatefromobligationsthegovernmentmayhaveasanemployerundersystemsthatcovergovernmentemployees.Socialsecuritycontributionsandotherearmarkedincomearekeptinadedicatedfundandareshownasaseparateitemingovernmentaccounts.（Forfurtherdetailsonthegovernment'

sroleinfinancingsocialsecurity,seeSourceofFundsunderOldAge,Disability,andSurvivors.）

Universal

Universalprogramsprovideflat-ratecashbenefitstoresidentsorcitizens,withoutconsiderationofincome,employment,ormeans.Typicallyfinancedfromgeneralrevenues,thesebenefitsmayapplytoallpersonswithsufficientresidency.Universalprogramsmayincludeold-agepensionsforpersonsoveracertainage;

pensionsfordisabledworkers,widow（er）s,andorphans;

andfamilyallowances.Mostsocialsecuritysystemsincorporatingauniversalprogramalsohaveasecond-tierearnings-relatedprogram.Someuniversalprograms,althoughreceivingsubstantialsupportfromincometaxes,arealsofinancedinpartbycontributionsfromworkersandemployers.

Means-Tested

Means-testedprogramsestablisheligibilityforbenefitsbymeasuringindividualorfamilyresourcesagainstacalculatedstandardusuallybasedonsubsistenceneeds.Benefitsarelimitedtoapplicantswhosatisfyameanstest.Thesizeandtypeofbenefitsawardedaredeterminedineachcasebyadministrativedecisionwithintheframeworkofthelaw.

Thespecificcharacterofmeans,needs,orincometests,aswellastheweightgiventofamilyresources,differconsiderablyfromcountrytocountry.Suchprograms,commonlyreferredtoassocialpensionsorequalizationpayments,traditionallyarefinancedprimarilyfromgeneralrevenues.

Means-testedsystemsconstitutethesoleorprincipalformofsocialsecurityinonlyafewjurisdictions.Inotherjurisdictions,contributoryprogramsoperateintandemwithincome-relatedbenefits.Insuchinstances,means-orincome-testedprogramsmaybeadministeredbysocialinsuranceagencies.Means-testedprogramsapplytopersonswhoarenotincoveredemploymentorwhosebenefitsunderemployment-relatedprograms,togetherwithotherindividualorfamilyresources,areinadequatetomeetsubsistenceorspecialneeds.Althoughmeans-testedprogramscanbeadministeredatthenationallevel,theyareusuallyadministeredlocally.

Inthisreport,whennationalmeans-testedprogramssupplementanemployment-relatedbenefit,theexistenceofameans-testedprogramisgenerallynoted,butnodetailsconcerningitaregiven.Whenameans-testedprogramrepresentstheonlyorprincipalformofsocialsecurity,however,furtherdetailsareprovided.

OtherTypesofPrograms

Threeothertypesofprogramsarethosedelivered,inthemain,throughfinancialservicesproviders（mandatoryindividualaccounts,mandatoryoccupationalpensions,andmandatoryprivateinsurance）,publiclyoperatedprovidentfunds,andemployer-liabilitysystems.

ProgramsDeliveredbyFinancialServicesProviders

Mandatoryindividualaccount.Appliestoaprogramwherecoveredpersonsand/oremployersmustcontributeacertainpercentageofearningstothecoveredperson'

sindividualaccountmanagedbyacontractedpublicorprivatefundmanager.Themandatetoestablishmembershipinaschemeandtheoptiontochooseafundmanagerliewiththeindividual.Theaccumulatedcapitalintheindividualaccountisnormallyintendedasasourceofincomereplacementforthecontingenciesofretirement,disability,illhealth,orunemployment.Itmayalsobepossibleforeligiblesurvivorstoaccesstheaccumulatedcapitalinthecaseoftheinsured'

sdeath.

Contributionsareassignedtoanemployee'

sindividualaccount.Theemployeemustpayadministrativefeesforthemanagementoftheindividualaccountandusuallypurchaseaseparatepolicyfordisabilityandsurvivorsinsurance.

Mandatoryoccupationalpension.Appliestoaprogramwhereemployersaremandatedbylawtoprovideoccupationalpensionschemesfinancedbyemployer,andinsomecases,employeecontributions.Benefitsmaybepaidasalumpsum,annuity,orpension.

Mandatoryprivateinsurance.Appliestoaprogramwhereindividualsaremandatedbylawtopurchaseinsurancedirectlyfromaprivateinsurancecompany.

ProvidentFunds.Thesefunds,whichexistprimarilyindevelopingcountries,areessentiallycompulsorysavingsprogramsinwhichregularcontributionswithheldfromemployees'

wagesareenhanced,andoftenmatched,byemployers'

contributions.Thecontributionsaresetasideandinvestedforeachemployeeinasingle,publiclymanagedfundforlaterrepaymenttotheworkerwhendefinedcontingenciesoccur.Typically,benefitsarepaidoutintheformofalumpsumwithaccruedinterest,althoughincertaincircumstancesdrawdownprovisionsenablepartialaccesstosavingspriortoretirementorotherdefinedcontingencies.Onretirement,someprovidentfundsalsopermitbeneficiariestopurchaseanannuityoroptforapension.Someprovidentfundsprovidepensionsforsurvivors.

Employer-LiabilitySystems.Underthesesystems,workersareusuallyprotectedthroughlaborcodesthatrequireemployers,whenliable,toprovidespecifiedpaymentsorservicesdirectlytotheiremployees.Specifiedpaymentsorservicescanincludethepaymentoflump-sumgratuitiestotheagedordisabled;

theprovisionofmedicalcare,paidsickleave,orboth;

thepaymentofmaternitybenefitsorfamilyallowances;

theprovisionoftemporaryorlong-termcashbenefitsandmedicalcareinthecaseofaworkinjury;

orthepaymentofseveranceindemnitiesinthecaseofdismissal.Employer-liabilitysystemsdonotinvolveanydirectpoolingofrisk,sincetheliabilityforpaymentisplaceddirectlyoneachemployer.

Employersmayinsurethemselvesagainstliability,andinsomejurisdictionssuchinsuranceiscompulsory.

FormatofCountrySummaries

Eachcountrysummarydiscussesfivetypesofprograms:

∙Oldage,disability,andsurvivors;

∙Sicknessandmaternity;

∙Workinjury;

∙Unemployment;

and

∙Familyallowances.

OldAge,Disability,andSurvivors

Benefitsunderoldage,disability,andsurvivorprogramsusuallycoverlong-termrisks,asdistinctfromshort-termriskssuchastemporary