西班牙公共社会保障制度课件.ppt

1、EU Social Assistance Policy FrameworkMr Toms Burgos, Secretary of State, Ministry of Employment and Social Security, Spain2015 EU-China High Level Forum on Social Protection ReformChallenges for Legal Framework of Social AssistanceBeijing, September 15th-16th, 2015欧盟社会救助政策框架托马斯托马斯 布尔布尔果果斯斯西班牙就业和社会保障

2、部国务秘书西班牙就业和社会保障部国务秘书2015 年中欧社会保障改革高级别会议年中欧社会保障改革高级别会议社会救助法治化进程中的问题与挑战社会救助法治化进程中的问题与挑战2015年年9月月15-16日日 北京北京 Page 3MinistryEmployment and Social SecurityInstitute Elderly and SocialServices3Social Security System Contributory benefits (Retirement Pensions, invalidity benefits, maternity, etc) : Art. 4

3、1 CEMEYSSSocial Assistance:Non contributory disability pensionsNon contributory retirement pensionsIMSERSOMSSSI andAutonomous CommunitiesSpanish Social ProtectionSAAD ( System for Autonomy and the care of Dependency) ACT 39/2006.Other services and Economic benefits (Residential care, child protectio

4、n, Minimun integration income, aids for victims of domestic violence)Page 4就业和社会保障部老年人与社会服务研究中心4社会保障制度社会保障制度缴费型福利（退休金、伤残津贴和生育缴费型福利（退休金、伤残津贴和生育险等）：西班牙宪法第险等）：西班牙宪法第41条条MEYSS社会救助：社会救助：非缴费型伤残抚恤金非缴费型伤残抚恤金非缴费型退休金非缴费型退休金IMSERSO卫生、社会服务卫生、社会服务和平等部和平等部（MSSSI） 和自治区和自治区西班牙社会保障西班牙社会保障第第39/2006 号号提高对依赖他人生活人提高对依赖他

5、人生活人士的关爱并提高其个人自主能力法士的关爱并提高其个人自主能力法（SAAD）其他服务和经济福利（居家护理、儿童其他服务和经济福利（居家护理、儿童保护、最低社会融合收入和家庭暴力受保护、最低社会融合收入和家庭暴力受害者援助）害者援助）Page 55MODALITIESBENEFITSAPPLICATION FIELDFINANCINGa)BASIC NON CONTRIBUTORYNon contributory pensions*Health careFamily benefitsSocial services*Employment promotionAll residents who h

6、avent enough resources Tax financed by State allocations to the Social Security budgetb) CONTRIBUTORY AND PROFESSIONAL Pensions (income replacement, proportional to wages) with guaranteed minimum amounts Other economic benefits (Temporary incapacity, Maternity, Risk during pregnancy, Unemployment, e

7、tc.)Accidents at work and occupational diseasesMandatory for all employees or self-employed, with minimum an maximum amounts for benefits and contributionsWith contributions of employers and employees, with tax financed for minimum pension supplementsWith social contributions and some State allocati

8、ons to some of the unemployment benefitsPublic Spanish Social Security SystemPage 66模式模式福利福利适用范围适用范围融资渠道融资渠道a)非缴费型基本福非缴费型基本福利利非缴费型养老金非缴费型养老金*医疗保健家庭福利家庭福利社会服务社会服务*就业促进没有足够资源的所有居民由国家税收收入拨款至社会保障预算b) 缴费型专项福利缴费型专项福利最低保障金额养老金（与工资成比例的替代收入）其他经济福利（暂时无行为能力补贴、生育险、孕期风险补贴和失业金等）工伤和职业疾病险是所有受雇人员或自由职业者的法定福利，按最低福利比例征

9、缴由雇主和雇员共同缴纳，最低补充养老保险从税收收入中支出社会性缴款，且国家补助一部分失业金西班牙公共社会保障制度西班牙公共社会保障制度Page 7The fundamental objectives of the Social Service are:To guarantee coverage of social needsTo prevent social marginationTo encourage social inclusion of individuals and groups in daily lifeTo guarantee the equality and prevent t

10、he social exclusionAchieve greater social welfare and improving the living conditions of the whole populationSpanish Public Social Service System7Page 8社会服务的基本目标是：确保满足社会需求防止社会边缘化的发生鼓励个人和群体在日常生活中融入社会保证平等，防止社会排斥实现更多的社会福利，提高全民的生活水平西班牙公共社会服务制度西班牙公共社会服务制度8Page 9Area of applicationGeneral population (Basi

11、c social services)The following sectors will be object of specific attention:Family, childhood and youth, elderly, women, people with disabilities, recluses and ex-recluses, drug addicts, ethnic minorities, homeless, immigrants and others in situation of need or margination.The social service system

12、 ensures care throughout the territory9Page 10适用范适用范围围一般人群（基本社会服务）下列人群为特别关注对象：家庭成员、儿童、青少年、老人、妇女、残疾人、隐居者和曾经的隐居者、瘾君子、流离失所的人、移民和需要帮助的或被边缘化的其他人社社会会服服务务体系能确保体系能确保顾顾及到整片地及到整片地区区的所有人。的所有人。10Page 11Financing systemThe autonomous communities are responsible for its funding.The Central government, through the

13、 “Concerted Plan”, established in 1988, supports the Autonomous Communities both financially and technically to ensure the basic provision of social services throughout the country .The state, autonomous communities and local corporations are involved.11Page 12融融资资体系体系自治区负责筹资。中央政府通过1988年制定的“一致行动计划”从

14、经济和技术方面支持自治区，确保在全国范围内提供基本的社会服务。国家、自治区和当地企业共同参与其中。12Page 13Provision of ServicesInformation, guidance and assessmentPersonal autonomy , care homeFamily support and child protectionResidential carePrevention and social inclusionLegal protectionReference Catalog Social ServicesEconomic benefitsFor peop

15、le without sufficient resources to meet basic needsMinimum integration incomeAids for victims of domestic violencePeople in situations of dependencyOther benefits: social emergency foster care, mobility and remove barriers13Page 14提供的服提供的服务务信息、指导和评估个人自主性和养老院家庭支持和儿童保护家庭护理预防和社会包容法律保护参考目录社会服务参考目录社会服务经济

16、经济福利福利使没有足够资源的人满足基本需求最低社会融合收入向家庭暴力受害者提供援助为依赖他人生存的人提供服务其他福利：社会紧急寄养照顾、出行和消除障碍服务14Page 15Is a Social Security Management Entity through which the Spanish Government defines policies for the elderly and for people in situation of dependency.Actually, attached to the Ministry of Health, Social Services a

17、nd Equality (MSSSI).Social Assistance Policy Framework: IMSERSO15Page 16老年人与社会服务研究中心是一所社会保障管理机构。通过该机构，西班牙政府为老年人和依赖他人生存的人制定政策。事实上，该机构隶属于卫生、社会服务和平等部（MSSSI）。社社会会救助政策框架：老年人救助政策框架：老年人与与社社会会服服务研务研究中心（究中心（IMSERSO）16Page 17IMSERSO deals with: Non-contributions-based disability pension, for citizens in a sit

18、uation of disability.Non-contributions-based retirement pension, for those aged 65 and over and in a situation of need. Non-contributions-based Social Security pensions Social Assistance Policy Framework: IMSERSO17Page 18老年人与社会服务研究中心负责处理：老年人与社会服务研究中心负责处理：残疾人的非缴费型伤残抚恤金。需要帮助的65岁及以上人士的非缴费型退休金。非缴费型社会保障养

19、老金非缴费型社会保障养老金 社社会会救助政策框架：老年人救助政策框架：老年人与与社社会会服服务研务研究中心（究中心（IMSERSO）18Page 19SAAD (System for Autonomy and the Care of Dependency)Coordinated and cooperative action by National Government and the Autonomous Regions.Regulated by Act 39/2006, of 14 December 2006.The benefits are as follows:Service for p

20、revention and the promotion of personal autonomy.Remote support service.Day and night centres.Residential care.Economic benefit tied to the above services. Economic benefit for a personal assistant.Economic benefit for care in the family context and support for non-professional carers.19Page 20SAAD

21、(System for Autonomy and the Care of Dependency)是国家政府和自治区的协同合作行动是2006年12月14日颁布的第39/2006号法令该法令带来以下好处：预防服务，促进个人自主性；远程支持服务；24小时服务中心；家庭护理；上述服务能带来经济收益；私人护工可获得经济收益；为家庭护理提供经济补贴，并对非专业护理人员给予支持。20提高对依赖他人生活人士的关爱并提高其个人自主能力法（SAAD）Page 2121Public Spanish Social Security SystemHow does it work?solidaritySocial and

22、 political agreementpay-as-you-goPension systemPage 2222西班牙公共社会保障制度西班牙公共社会保障制度该制度如何运行？该制度如何运行？solidaritySocial and political agreementpay-as-you-goPension system团结互助现收现付养老金制度社会和政治协议Page 23239,3 Million contributory pensions 500.000 non contributory pensions and family benefits Public Spanish Social

23、Security System 9.760.337 pensions 118.072 mill (Budget 2015)Contributory9.308.146 pensions115.669 mill Non Contributory452.191pensions2.403 mill Page 24249,3 Million contributory pensions 500.000 non contributory pensions and family benefits 西班牙公共社会保障制度西班牙公共社会保障制度 9.760.337 养老金养老金 118.072 （百万欧元）（百万

24、欧元）（2015年预算）年预算）缴费型缴费型9.308.146 养老金养老金115.669 （百万欧元）（百万欧元）非缴费型非缴费型452.191养老金养老金2.403 （百万欧元）（百万欧元）Page 2525Public Spanish Social Security System /ModalitiesBasic non contributoryContributory and profesionalFinanced by StateFinanced by employers and employeesPage 2626西班牙公共社会保障制度西班牙公共社会保障制度/模式模式Basic n

25、on contributoryContributory and profesional由政府缴纳由雇主和雇员缴纳非缴费型基本福利缴费型专项福利Page 2727CHALLENGESGuarantee a public pension system that anticipates to the economic and demographic challenges.The prevention of the risk of poverty. Page 2828挑战挑战公共养老金制度将面临经济和人口结构方面的挑战。贫困风险防范。Page 29 Maintain a mandatory “pay

26、as you go” public pension system for all workers 1 Sustainability 2 - Adequacy of pensions The funding requirements and the adequacy of benefits are assessed by using revenues and expenditures projections in the medium and long term. These forecasts drive the reforms in the Social Security System. T

27、he social security pension is the main source of income after retirement29Page 30 Maintain a mandatory “pay as you go” public pension system for all workers 1 Sustainability 2 - Adequacy of pensions The funding requirements and the adequacy of benefits are assessed by using revenues and expenditures

28、 projections in the medium and long term. These forecasts drive the reforms in the Social Security System. 社会保障养老金是退休后的主要收入来源。社会保障养老金是退休后的主要收入来源。30目标该制度必须实现：对所有劳动者强制性实行“现收现付”公共养老金制度1-可持续发展2-充足的养老金通过中期和长期收支预测评估资金要求和福利的充足性。这些预测推动着社会保障制度的改革。Page 31 Legal retirement age is “increasing”The requirements f

29、or early retirement are being tightened gradually. The 2011-2013 reforms of the social security pension system2015202765 years (with 35 years and 9 months of contributions)Or65 years and 3 month (with less contributions)65 years (with 38 years and 6 months of contributions)Or6 7 y e a r s ( w i t h

30、l e s s contributions)31Page 32 法定退休年龄在“逐渐上升”。提前退休政策在不断缩紧。提前退休政策在不断缩紧。2011-2013年社会保障养老金制度改革年社会保障养老金制度改革2015年年2027年年65岁（需缴满岁（需缴满35年零年零9个月）个月）或或65岁零岁零3个月（缴款期稍短）个月（缴款期稍短）65岁（需缴满岁（需缴满38年零年零6个月）个月）或或67岁（缴款期稍短）岁（缴款期稍短）32Page 33Late retirementAn increase in the accrual rate will be applied for each year of

31、 contributions after the legal retirement age: For careers lengths below 25 years + 2%between 25 and 37 years.+ 2.75 % over 37 years+ 4%Active retirement: compatibility between retirement pension and active life.Old age pensions are compatible with paid-employment and self-employment, regardless whe

32、ther the work is on full-time or part-time basis, provided that the pensioner has reached the statutory retirement age. The pension benefit will be equivalent to half of the amount the pensioner would be entitled to, excluding minimum top-ups. (22,779 pensioners). Promoting active aging. Late retire

33、ment33Page 34. 推进积极老龄化，并延缓退休推进积极老龄化，并延缓退休34延后退休今后将对法定退休年龄后的每个缴款年度实行增加后的年资累计率：就工龄而言不足25年+2%25-37年之间+2.75%超过37年+4%活跃的退休状态：退休金和职业生活两不误养老金与就业和自谋职业并不冲突，不论是全职或是兼职，但前提是领养老金的人必须已经达到法定退休年龄。退休津贴相当于领养老金者有权享有金额的一半，不含最低差额补贴（22779名领养老金者）。Page 35.Sustainability factorThe Sustainability Factor (SF) is an automatic

34、link between the amount of retirement pensions and developments in life expectancy of pensioners.Minimum Pension Pension Maximun PensionFrom 2019 onwardsOnly applicable to new Social Security retirement pensionsSocial Security mortality tables (modelling with EUROPOP and INE)35Page 36.可持续发展因素可持续发展因素

35、可持续发展因素（SF）是在退休金金额和领退休金者预期寿命发展趋势之间自发形成的枢纽。最低养老金最低养老金 普遍养老金普遍养老金 最高养老金最高养老金在2019年之前只适用于社会保障退休金新规社会保障死亡率表，根据欧盟统计局人口预测（ EUROPOP ）和西班牙统计局（INE）数据建模36Page 37.Revaluation Pension Index The yearly adjustment of the pensions system, IR, is establish annually by the State Budget Act, according to the followin

36、g mathematical formula: Indexation Income Number of Substitution Surplus distribution variation of pensioners Effect Deficit reduction the system variationCentered means of 11 yearsA new indexation for the stock of pensionAll types of pension, not just retirementIn force since 2014Minimum value of I

37、R = 0.25Maximum value of IR = CPI + 0.5037Page 38.重估养老金指数重估养老金指数根据下列数学公式，依照国家预算法每年确定养老金的年度调整指数（IR）： 11年平均值年平均值养老金储备新指数养老金储备新指数所有类型的养老金，不仅仅是退休金所有类型的养老金，不仅仅是退休金自自2014年起生效年起生效IR最小值最小值=0.25IR最大值最大值=消费物价指数（消费物价指数（CIP）+0.5038盈余分配 赤字削减替代效应指数化养老金领养者人数变化系统收入变化Page 39Evaluating the effects of the pension refo

38、rmsThe social security balanceThe adequacyFight against fraudAnd management reformsEstimated impact on39Page 40评估养老金制度改革的影响评估养老金制度改革的影响社会保障收支平衡社会保障收支平衡充分性充分性打击欺诈打击欺诈管理改革管理改革预估影响预估影响40Page 41Fight against the fraudIn Spain the Government has promoted the new Act project of Work Inspections and Social

39、 Security for more coordinated and effective inspection services.A National Office for the Fight Against the Fraud is going to be created.Fighting against fraud are currently giving returns in terms of lost contributions and it is expected to maintain the amounts raised in the future.41Page 42打击欺诈打击

40、欺诈西班牙政府在推进一项新的工作监察和社会保障法，确保以更协调、更有效的方式提供监察服务。西班牙政府正在筹备建立一个国家打击欺诈局。打击福利诈骗的行动目前已经取得成效，预期未来还会挽回更多的缴款型福利金。42Page 43Management reforms Raising social contributionsThe new direct system of payment of social contributions will allow to take an active role in the enterprises payment process , moving from a

41、model of self-settlement to a new billing model.The priorities are to minimize the mistakes in the implementation of the contribution rules, to compare the data in advance and to facilitate the payment of the contributions through telematic means.The system will automatically apply the price increas

42、es and/or reductions, achieving greater legal security, and will give an individual calculation for each worker contribution. In conclusion, the system will be guarantee against possible irregular situations in the income of contributions.The system apply to 1,500,000 companies with 13,000,000 emplo

43、yees, and more than 3,000,000 self-employed.43Page 44管理改革管理改革提高社会缴费比例提高社会缴费比例新型社会缴费直接付款系统在企业支付过程中发挥积极的作用，从自行结算模式转变为新的计费模式。该系统将重点放在尽可能减少缴费规则实施过程中的失误，预先对数据进行比较，从而便于通过远程方式付款。该系统将自动应用提价与/或减价，实现更大的法律保障，并针对每位劳动者的缴费分别给出计算结果。总之，该系统能够避免缴费过程中可能的非正常收入。该系统适用于共有1300万员工的150万家公司，以及300多万个自主创业者。44Page 45Management r

44、eforms. Informing the worker all his working life data“Your social security” is a virtual space where citizens can access by digital signature to: Information about their working lives Make simulations of their future pensions Applications for benefitsNew regulation for the citizens right to access

45、the information in regard to the Social Security systemElectronic Administration 45Page 46管理改革管理改革告知劳动者他们所有的职业生涯数据告知劳动者他们所有的职业生涯数据“你的社会保障”是一个虚拟空间。公司可以通过数字签名对它进行访问： 工作生涯信息 未来的养老金模拟 福利申请情况公民获得社会保障体系信息权的新规定电子监管 46Page 4747A year of creating NET EMPLOYMENTWorkers in the Social Security. annual %INCENTIVES- HIRINGLABOR REFORMPage 4848净就业起始年净就业起始年社会保障体系下的劳动者 每年 %激励政策-招聘劳动制度改革Page 4949子曰：人无远虑、必有近忧！Confucius said: One who doesnt consider enough about the future, would have preoccupation now and then.Page 50Thank you for your attention!谢谢关注！谢谢关注！