《保险研究》20220208-《论社会保险缴费基数的去工资化》（闫冬）

［摘   要］社会保险的法定缴费基数属于典型的二元并行状态，既有以工资为缴费基数(工资基数)的方式，也有以指定标准(通常是当地社会平均工资)为基数范围(锚定基数)的方式。然而，工资基数与锚定基数间的不均等性和模糊性滋生了“监管套利”和“底线聚集”问题，给社会保险费的征收带来了挑战。在社会保险制度逐步扩大适用范围的大趋势下，应逐步推动缴费基数去工资化，构建带有法律确定力的核算标准。具体而言，社会保险缴费可以由收入作为基数或者由锚定基数来统一，从而实现去工资化的效果。当然，两种变革模式都需加以完善和补充，才能实现扬长避短的效果。

［关键词］社会保险；缴费基数；工资；工资基数；锚定基数

［作者简介］闫冬，北京外国语大学法学院教授。

A Discussion on Decoupling the Social Insurance Premium Calculation from Participant′s Wage

YAN Dong

Abstract：There are dual statutory contribution bases to social insurance,namely,the prevailing wage-determined fee base and the pre-determined fee base (mostly based on the local social average income).However,the disparity and ambiguity between the wage base and pre-determined base has raised the issues of “regulatory arbitrage” and “concentration to the bottom”,and therefore undermines the collection of social insurance funds.In response to the expansion of the social insurance system,we should separate the social insurance contribution base with wage step by step,and establish a legally explicit calculation standard.Specifically speaking,the contribution can be based on personal income or a pre-determined amount,thus decoupling it with wage.Both models need to be overhauled and improved to make the best use of their advantages while avoiding their weakness.

Key words：social insurance;contribution base;wage;wage-determined base;pre-determined base