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</div> </div> <div class="i2i2jyu4k" id="content"> <div id="i2i2jyu4k" class="pv_box m_p ov_hi"> <div id="i2i2jyu4k" class="bw_750 fl"> <h1 class="pv_title_2"> <span id="i2i2jyu4k" class="site fr"><a href='/'>首页</a>><a href='/yl/'>要论</a>><a href='/yl/rp/'>锐评</a></span> <span id="i2i2jyu4k" class="t" id="a1"><a href="/yl/rp/">锐评</a></span> </h1> <div id="i2i2jyu4k" class="pa_0_5_0_10"> <h1 class="Content_title" id="hh"> <span id="a" style="">年终奖纳入社?；搿耙惶跸摺?/span> </h1> <script>/*jQuery('#hh').width(jQuery('#a').width());*/</script> <div id="i2i2jyu4k" class="Remark"> <span>2016年09月20日 10:43 | 作者:邓海建 | 来源：<a target="_blank">光明网</a></span> <span id="i2i2jyu4k" class="fr"> <div id="i2i2jyu4k" class="jiathis_style_24x24"> <a class="jiathis_button_qzone"></a> <a class="jiathis_button_tsina"></a> <a class="jiathis_button_tqq"></a> <a class="jiathis_button_weixin"></a> <a class="jiathis_button_renren"></a> <a class="jiathis jiathis_txt jtico jtico_jiathis" target="_blank"></a> </div> <script type="text/javascript" src="http://v3.jiathis.com/code_mini/jia.js?uid=1399539302485450" charset="utf-8"></script> </span><span id="i2i2jyu4k" class="fr">分享到：<img src="http://www.rmzxb.com.cn/images/fx.jpg" /> </span> </div> <div id="i2i2jyu4k" class="text_box"> <p align="center"> <p style="text-indent: 2em; text-align: left;">随着各地机关事业单位持续推进基本工资标准的调整，养老金并轨也正式进入实质性启动阶段。在养老金并轨方案公布后，部分地区开始陆续发布实施细则。记者梳理发现，浙江、山西、云南、辽宁、黑龙江、广西等省份已将年终一次性奖金纳入机关单位工作人员的个人养老保险缴费工资基数中。（9月19日第一财经日报）</p><p style="text-indent: 2em; text-align: left;">从2015年开始，机关事业单位人员“免费养老”时代逐步终结。至此，不同身份养老保险并轨成为大势所趋，个人与单位共担费用成为大势所趋。</p><p style="text-indent: 2em; text-align: left;">根据去年初国务院发布的《关于机关事业单位工作人员养老保险制度改革的决定》，我国将改革现行机关事业单位工作人员退休保障制度，逐步建立独立于机关事业单位之外、资金来源多渠道、保障方式多层次、管理服务社会化的养老保险体系。据此，各省市相继出台适用于本地区的具体实施意见和办法。纵观各地的意见和办法来看，“应交则交、应纳尽纳”似乎成了不约而同的选择。比如在养老保险缴费工资基数确定上，生活补贴、年终奖等“尽入囊中”。</p><p style="text-indent: 2em; text-align: left;">把年终奖等纳入社保基数范畴，理论上说，也不算太奇怪。根据工资构成，这些开支，显然皆属于雇用单位的薪资成本。再说，并轨之风，并不仅仅在于呼应公平诉求，更在于纾解社?；鹪诶狭浠蟪毕碌拇┑追缦账?。这样一想，面广点儿、多收点儿，也合乎情理。</p><p style="text-indent: 2em; text-align: left;">不过，年终奖纳入社?；苯咏峁褪窃惫さ绞值慕苯鹇晕⑺跛?。这种感受，并不太美妙。更让人百思难解的，是下面三个层面：第一，就在上个月底，财政部部长楼继伟在做国务院关于今年以来预算执行情况的报告时指出，据人社部统计，1—6月，全国社会保险基金收入24381亿元，增长10.7%。全国社会保险基金支出19926亿元，增长8.7%。截至6月底，累计结余63976亿元?；谎灾绫；鹪菔被雇Π踩?，只要征收得当，有必要在年终奖等“毛毛雨”上锱铢必较吗？第二，眼下经济低迷，可谓全球同此凉热，企业事业单位降低社保费率不仅是减负，其实也是让员工略微相对性地增加收入。仅今年5月份，就有北京、天津、安徽、江西、河南、湖北、重庆、广西、新疆等地出台政策降低养老保险费率，而此前，上海、四川等地也出台了类似政策。于此背景之下，有没有必要在年终奖上“劈精肉”呢？</p><p style="text-indent: 2em; text-align: left;">更重要的是，从实践层面来看，年终奖纳入养老金基数的不少，但并未纳入进来的也蛮多。这个时候，企业员工与机关事业单位人员之间、不同地区缴费人员之间，难免会出现“操作差异”。比如“某西部基层公务员告诉记者，主要是每个月呈现在工资条中的基本工资、津贴（补贴）等计入养老保险缴费基数，年终奖并没有纳入进来。”这样一来，尺度不一、标准有别，再加上执行力上的“差异”，敏感的社保公平问题难免会继续陷入口水之战的境地。</p><p style="text-indent: 2em; text-align: left;">专家的说法，是基本养老保险缴费基数和缴费费率是辩证关系，缴费基数大，费率就可以适当降低?；蛘咚?，即便费率不降低，亦可以通过控制缴费基数来增益公民的获得感。于此而言，年终奖纳入不入社?；詈没故悄苋耙惶跸摺?。（邓海建）</p><p><br 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