《保险研究》20251006-《延迟退休背景下职工基本养老保险制度的调整界限与路径》（孟现玉）

［摘   要］职工基本养老保险制度与延迟退休发展之间具有紧密联系，是应对人口老龄化冲击的重要切入点。在对基本养老保险制度改革的过程中，须注意参保人依据基本养老保险制度所具有的不同法律地位，并给予层级化的信赖利益保护。基本养老金领受年龄和法定退休年龄的设立目的有所不同，法律规范中应避免将两者混同，以防影响劳动者的退休自主与累积养老金的权利。社会保险的“保险性”要求根据精算公平对延后或提前退休者相应地增、减额养老金给付，使其获得与正常退休年龄退休者大致相同的终身总给付额度。请领基本养老保险只与超龄劳动者工作收入与基本养老保险待遇间的双重受益问题有关，而不应影响超龄劳动者的用工关系性质认定。在提前退休者中推行部分养老金制度，可在一定程度上促使其继续劳动，逐渐过渡至完全退休。

［关键词］延迟退休；基本养老保险制度；信赖保护；退休年龄；部分养老金

［基金项目］上海市哲学社会科学规划青年项目“延迟退休背景下基本养老保险制度的法律调整研究”(2024EFX015)。

［作者简介］孟现玉，上海政法学院上海司法研究所讲师。

Adjustment Boundaries and Paths for the Employees’ Basic Pension Insurance in the Context of Delayed Retirement

MENG Xian-yu

Abstract：There is a close relationship between the institutional structure of employees’ basic pension insurance and the development of delayed retirement,making it a crucial entry point for addressing the impact of population aging.In the process of reforming the basic pension insurance system,it is necessary to pay attention to the different legal statuses of insured persons under the system and provide hierarchical protection of reliance interests.The purposes of setting the pension eligibility age and the statutory retirement age are different,and legal norms should avoid confusing the two,which may affect workers’ autonomy in retirement and their rights to accumulated pensions.The “insurance nature” of social insurance requires that based on actuarial fairness,pension benefits for those who delay or advance retirement should be correspondingly increased or decreased,so that they can obtain a lifetime total benefit amount roughly equivalent to that of those who retire at the normal retirement age.The receipt of basic pension insurance is only related to the issue of dual benefits of the work income and pension benefits,and should not affect the determination of the employment nature of over-age workers.Implementing a partial pension system for early retirees can,to a certain extent,encourage them to continue working and gradually transit to full retirement.

Key words：delayed retirement;basic pension insurance;reliance protection;retirement age;partial pension