How Retirement Systems Vary Among Major Nations

Retirement systems vary widely from country to country.Here’s a look at retirement systems in key nations:

國(guó)與國(guó)之間退休制度千差萬別，下文簡(jiǎn)要介紹了全球主要國(guó)家的退休制度。

United States

美國(guó)

[2]The United States is struggling to finance its promises to future retirees.Social Security is the core of its system.Social Security payments are financed by a tax on both workers and employers1社會(huì)保障稅是美僅次于個(gè)人所得稅的第二大稅種，由聯(lián)邦政府按照一定工資比率在全國(guó)范圍內(nèi)統(tǒng)一征收，強(qiáng)制要求企業(yè)在每月發(fā)工資時(shí)按照雇員的社會(huì)保障號(hào)碼（SSN）代扣代繳。社會(huì)保障稅由美財(cái)政部國(guó)內(nèi)工資局集中收繳后，專項(xiàng)進(jìn)入美國(guó)社會(huì)保障署（Social Security Administration）設(shè)立的社會(huì)保障基金。.The payments average $1,269 a month.Two-thirds of retirees rely on Social Security for most of their income.Americans can collect as early as age 62 but don’t receive the full benefit unless they wait later to collect — until age 66 for those born from 1943 through 1959 and age 67 for those born after.Many also rely on corporate pensions.But companies have been replacing them with 401(k)-style plans2401(k)，取自美國(guó)1978年《國(guó)內(nèi)收入法》中的條款（section 401K），是美國(guó)一種特殊的退休儲(chǔ)蓄計(jì)劃，允許員工將一部分稅前工資存入儲(chǔ)蓄計(jì)劃，積累至退休后使用。.These plans require employees to save and invest themselves.But many who are eligible for 401(k)or similar plans don’t enroll in them,contribute too little or raid their accounts before retirement.

[2]美國(guó)艱難承受著退休人員養(yǎng)老保障帶來的巨大財(cái)政負(fù)擔(dān)。社會(huì)保險(xiǎn)制度是美國(guó)退休制度的核心。社會(huì)保險(xiǎn)金由員工和雇主納稅構(gòu)成，退休人員平均每月可領(lǐng)取1269美元，這是三分之二退休人員的主要收入。美國(guó)人年滿62周歲即可領(lǐng)取社會(huì)保險(xiǎn)金，但只有推遲領(lǐng)取年齡，才能獲得全額社會(huì)保險(xiǎn)金——1943年至1959年出生的人需要推遲至66周歲，1959年后出生的人則需推遲至67周歲。許多人也有企業(yè)年金，但企業(yè)已逐步用類似401（K）的計(jì)劃取而代之。這些計(jì)劃要求員工為自己儲(chǔ)蓄投資。然而許多有資格享有401（K）或類似計(jì)劃的員工卻并未加入，且存在繳費(fèi)過少或在退休前就清空賬戶的情況。

China

中國(guó)

[3]China’s population is aging rapidly.That has left a shortage of working-age people to pay into the pension system.For now,the retirement system remains generous for most city dwellers.Urban workers pay 8 percent of their income toward retirement;their employers add 20 percent.The pensions equal about half of pre-retirement income.Men are eligible for pensions at 60,women at 50 to 55.Policymakers are considering raising the retirement age for urban workers.The Rural Pension,begun in late 2009,allows rural workers to make voluntary contributions3contribution（給雇主或政府用作醫(yī)療保險(xiǎn)、養(yǎng)老保險(xiǎn)等的）定期繳款。to individual accounts that are subsidized by local and central governments.

[3]中國(guó)人口迅速老齡化，繳納養(yǎng)老保險(xiǎn)金的勞動(dòng)年齡人口不足。目前的退休制度仍為大多數(shù)城市居民提供優(yōu)厚待遇。城市職工養(yǎng)老保險(xiǎn)個(gè)人繳費(fèi)比例為工資收入的8%，企業(yè)繳費(fèi)比例為繳費(fèi)基數(shù)的20%。人們退休后領(lǐng)取的養(yǎng)老金與退休前總收入的一半大抵相當(dāng)。年滿60周歲的男性及年滿50至55周歲的女性方有資格領(lǐng)取養(yǎng)老保險(xiǎn)金。決策者正在考慮推遲城市職工的退休年齡。2009年年底，農(nóng)村養(yǎng)老保險(xiǎn)制度開始實(shí)施，允許農(nóng)村居民自愿向由地方和中央政府補(bǔ)貼的個(gè)人賬戶繳費(fèi)。

Japan

日本

[4]An aging Japan is struggling to finance the retirement of its baby boom generation.It has a three-part system4日本養(yǎng)老保險(xiǎn)金的形式主要有三種：一是國(guó)民養(yǎng)老金，日本法律規(guī)定凡處于法定年齡段的國(guó)民均須加入國(guó)民養(yǎng)老金；二是與收入關(guān)聯(lián)的厚生養(yǎng)老金和共濟(jì)養(yǎng)老金，在參加國(guó)民養(yǎng)老金的基礎(chǔ)上，企業(yè)雇員和公務(wù)員等依據(jù)身份不同分別加入厚生養(yǎng)老金和共濟(jì)養(yǎng)老金；三是不同類型的企業(yè)養(yǎng)老金和商業(yè)養(yǎng)老保險(xiǎn),企業(yè)與個(gè)人可自由選擇加入，屬于私人養(yǎng)老金。:Workers receive a flat-rate5flat-rate統(tǒng)一價(jià)格；固定收費(fèi)率。pension of about 66,000 yen ($657)a month from a fund partially financed by worker contributions.They also receive a second pension based on their earnings,financed entirely by their contributions.And they can contribute to additional plans that are voluntary.They can collect the flat-rate pension after contributing for 25 years;they become eligible for a full benefit after 40 years.The flat-rate and earningsbased pensions combined replace an average of only about 25 percent of preretirement income.Many older Japanese,who had lifetime jobs with good benefits,have accumulated hefty savings.But younger workers,who came of age amid a sluggish economy and corporate cutbacks6cutback減產(chǎn)。,are struggling to save.

[4]老齡化的日本面臨嬰兒潮一代退休養(yǎng)老帶來的財(cái)政負(fù)擔(dān)，舉步維艱。日本養(yǎng)老金由三部分構(gòu)成：勞動(dòng)者每月從勞動(dòng)者繳納部分費(fèi)用的基金中獲得約6.6萬日元（657美元）的固定養(yǎng)老金，還可以領(lǐng)取一筆完全由個(gè)人繳存的收入關(guān)聯(lián)養(yǎng)老金。人們也可以自愿繳費(fèi)加入其他養(yǎng)老保險(xiǎn)計(jì)劃。養(yǎng)老保險(xiǎn)繳費(fèi)25年后，可以領(lǐng)取定額發(fā)放的國(guó)民養(yǎng)老金，繳費(fèi)滿40年后，則可領(lǐng)取全額國(guó)民養(yǎng)老金。國(guó)民養(yǎng)老金與收入關(guān)聯(lián)養(yǎng)老金之和一般僅相當(dāng)于退休前收入的25%。許多日本老人終身從事高福利的工作，存款豐厚。但出生在經(jīng)濟(jì)低迷和企業(yè)不景氣時(shí)代的年輕人想要積累財(cái)富則并非易事。

Germany

德國(guó)

[5]Germany’s retirement system is generous for many,but getting less so.The post-World War II economic boom financed comfortable retirements.The system still provides the bulk of income for retired people—about 70 percent as of 2010.Germans can retire with a full pension at 65,though the age is gradually rising.People born after 1964 face a retirement age of 67.The system replaces 58 percent of average take-home7take-home實(shí)得的。pay.The pensions are funded by a payroll tax with no investment assets backing the government’s promises—a so-called pay-as-yougo system.Pensions are tied to earnings during a person’s working years.But the formula now reduces pension levels as the ratio of retirees to workers rises.There’s an additional benefit that serves as a safety net for very low-income retirees.Many people who work for major employers also have company-based pensions.

[5]對(duì)許多人而言，德國(guó)的退休制度十分慷慨 但目前也在逐步收緊。二戰(zhàn)后德國(guó)繁榮的經(jīng)濟(jì)為退休人員提供了良好的待遇，如今，退休金仍是退休人員收入的主要來源——截至2010年，約占收入的70%。德國(guó)人65周歲退休可領(lǐng)取全額退休金，但是這一年齡也在逐漸推遲。1964后出生的人退休年齡將為67周歲。該制度提供的退休金相當(dāng)于人們退休前平均稅后工資的58%。退休金來自工薪稅，沒有投資性資產(chǎn)來支撐政府承諾的養(yǎng)老保障，這即是所謂的現(xiàn)收現(xiàn)付制。養(yǎng)老金與個(gè)人工作期間的收入掛鉤，但隨著退休人口與勞動(dòng)人口的比例不斷上升，養(yǎng)老金水平會(huì)有所下降。低收入退休人群還可領(lǐng)取一份額外的津貼作為最低保障，許多在大企業(yè)工作的員工還有企業(yè)養(yǎng)老金。

France

法國(guó)

[6]Older French workers who want to retire early have a good deal: The minimum age for a full pension for most of them is just 62 as long as they’ve contributed to the system for at least 41.5 years.France has a tax-funded pension and mandatory employer programs.A worker who earned France’s median wage receives 60.8 percent of pre-retirement take-home pay.In October 2013,France raised the contribution period to receive a full public pension from 41.5 to 43 years—but only after 2020.By then,most of France’s baby boomers will have retired.

[6]希望提前退休的法國(guó)老年工作者處境不錯(cuò)：大多數(shù)人只要繳納養(yǎng)老保險(xiǎn)滿41.5年，就可在62周歲領(lǐng)取全額養(yǎng)老金。法國(guó)有稅收資助型養(yǎng)老金和強(qiáng)制性雇主計(jì)劃。工資收入居法國(guó)中等的勞動(dòng)者將獲得退休前稅后工資的60.8%。2013年10月，法國(guó)將領(lǐng)取全額公共養(yǎng)老金的繳費(fèi)年限從41.5年延長(zhǎng)至43年，但2020年后才會(huì)生效。那時(shí)，法國(guó)嬰兒潮出生的一代人大多都已退休。

Britain

英國(guó)

[7]Britain’s government pension system is designed to protect retirees from misery,not make them comfortable.British retirees receive just 38 percent of their income from government pensions,far less than German and Italian retirees;British retirees get 26 percent from company pensions.The State Pension is a regular payment made by the government to people who have reached State Pension age.It is a “contributionbased” benefit,and depends on an individual’s National Insurance (NI)contribution history.For someone with the 30 qualifying years,it is payable at a flat rate of ￡125.95 a week (9 April 2018—7 April 2019).35 years contribution is needed to get the full new State Pension(nSP),which is currently ￡164.35 per week from 6 April 2016.

[7]英國(guó)政府的養(yǎng)老金制度旨在保障人們免于貧困，而非讓其生活舒適。退休人員只有38%的收入來自政府養(yǎng)老金，遠(yuǎn)低于德國(guó)和意大利，26%的收入來自企業(yè)年金。政府養(yǎng)老金是英國(guó)政府的一項(xiàng)補(bǔ)貼，定期支付給達(dá)到養(yǎng)老金領(lǐng)取年齡的人，補(bǔ)貼金額視個(gè)人國(guó)民保險(xiǎn)費(fèi)的繳費(fèi)情況而定。繳納國(guó)民保險(xiǎn)費(fèi)的年限達(dá)到30年，每周可領(lǐng)取125.95英鎊（2018年4月9日—2019年4月7日）。自2016年4月6日起，繳納國(guó)民保險(xiǎn)費(fèi)的年限必須達(dá)到35年，才能領(lǐng)取新政策下的全額政府養(yǎng)老金，現(xiàn)為每周164.35英鎊。

Brazil

巴西

[8]Brazil is ranked second-best of 20 countries evaluated by the Center for Strategic and International Studies8美國(guó)國(guó)際戰(zhàn)略研究中心于1962年成立，是現(xiàn)在美國(guó)國(guó)內(nèi)規(guī)模最大的國(guó)際問題研究機(jī)構(gòu)，總部設(shè)在華盛頓。for maintaining retirees’ incomes.But it’s only No.18 in its ability to pay for its retirement system over the long term.In the 1980s,Brazil introduced a generous government pension system before it became rich enough to afford one.The system is financed with a payroll tax;higher-paid workers contribute more.Brazilians need contribute for only 15 years to receive full benefits at age 65(for men)or 60 (or women).Men can retire at 53 if they’ve contributed to the system for 30 years,women at age 48 if they’ve contributed for 25 years.For Brazilians who earned average wages,Brazil’s pensions replace 97 percent of their old take-home pay,well above a 69 percent average for the Organization for Economic Cooperation and Development.Brazil will strain to pay those pensions as its population ages.

[8]根據(jù)美國(guó)國(guó)際戰(zhàn)略研究中心評(píng)估，在為退休人員提供收入保障方面，巴西在20個(gè)國(guó)家中排名第二，但就政府對(duì)退休系統(tǒng)的長(zhǎng)期負(fù)擔(dān)能力來說，僅排在第18位。20世紀(jì)80年代，巴西推出了一項(xiàng)慷慨的政府養(yǎng)老金制度，但那時(shí)其經(jīng)濟(jì)實(shí)力不足以支持這一制度的推行。該制度的資金來自工薪稅，高收入者需要繳納更多費(fèi)用。巴西人只需要繳費(fèi)15年，就可以在65周歲（男性）或60周歲（女性）時(shí)獲得全額養(yǎng)老金。如果男性繳費(fèi)達(dá)到30年，則可在53周歲時(shí)退休，如果女性繳費(fèi)達(dá)到25年，則可在48周歲時(shí)退休。對(duì)于那些領(lǐng)取平均工資的巴西人而言，養(yǎng)老金是他們退休前稅后收入的97%，遠(yuǎn)高于經(jīng)合組織69%的平均水平。隨著人口老齡化，巴西養(yǎng)老金給付壓力增大。

Italy

意大利

[9]Until a 2004 reform,Italians could retire with generous benefits as early as age 57.Austerity measures enacted in response to Italy’s debt crisis have raised retirement age to 66.Pensions,along with other programs like unemployment benefits,are funded by taxes.Despite the cutbacks that will reduce pensions for future retirees,Italians still rely mostly on the state pension.There’s been discussion of ways to prod9prod督促；鼓動(dòng)。people to save more by encouraging or requiring company-based pensions or private savings.Only about a quarter of Italians are covered by a company pension.Italians get 72 percent of their retirement income from the government.

[9]2004年改革之前，意大利人57周歲就可以退休，領(lǐng)取豐厚的養(yǎng)老金。為了應(yīng)對(duì)債務(wù)危機(jī)，意大利采取了緊縮措施，將退休年齡提高至66周歲。養(yǎng)老金以及失業(yè)救濟(jì)等其他計(jì)劃都由稅收支持。雖然緊縮政策將減少未來退休人員的養(yǎng)老金，但意大利人退休后仍主要依靠政府養(yǎng)老金生活。意大利一直在討論，如何通過提倡或要求以企業(yè)年金或私人儲(chǔ)蓄來刺激人們?cè)黾觾?chǔ)蓄。但只有約四分之一的意大利人可獲得企業(yè)年金，人們72%的退休金來自政府。

Australia

澳大利亞

[10]Australia’s system is considered a model in ensuring that people save enough for retirement.A 1993 program requires employers to contribute an amount equal to 9.25 percent of a worker’s income into a retirement fund.(The required contributions will rise to 12 percent by 2020.)Australians can’t withdraw money in their accounts before retirement.Most Australians also receive a government pension financed from general tax revenue.In the Center for Strategic and International Studies’ rankings of 20 countries’ retirement systems,Australia is ranked fourthbest in ensuring comfortable incomes for its retirees.It is sixth-best in its ability to finance its system.

[10]澳大利亞的養(yǎng)老金制度被視為確保公民為退休養(yǎng)老儲(chǔ)備充足的典范。1993年的一項(xiàng)計(jì)劃要求雇主按照員工收入的9.25%繳納養(yǎng)老金（2020年這一比例將升至12%）。澳大利亞人在退休前不能取出這些資金。大多數(shù)澳大利亞人還領(lǐng)取由普通稅收收入支持的政府養(yǎng)老金。在美國(guó)國(guó)際戰(zhàn)略研究中心對(duì)20個(gè)國(guó)家退休制度的排名中，澳大利亞在保障退休人員良好待遇方面排名第四，在為養(yǎng)老金系統(tǒng)提供財(cái)政支持方面，位列第六。

South Korea

韓國(guó)

[11]South Korea’s retirement system is stingy and getting stingier.A government program pays benefits depending on average income and years of contributions.Full pensions are available at age 60;the age will rise to 65 by 2033.In 2008,the typical retiree could expect a government pension equal to half of average pre-tax earnings.But that figure is being gradually lowered to 40 percent in 2028.Employees and employers must contribute 4.5 percent of wages each toward retirement.The self-employed can choose to pay up to 9 percent.Companies also offer 401(k)-style pensions,severance10severance解雇；辭退。packages or individual retirement accounts.Workers can receive both the government nd employer plans.But many elderly South Koreans are struggling: They are living longer than they had expected and didn’t save enough for old age.Many also counted on their children to care for them in retirement—a system that’s breaking down as younger workers prefer to live on their own.The country has the developed world’s highest poverty rate among the aged: 45.1 percent,compared with an average 13.5 percent for 30 countries in the Organization for Economic Cooperation and Development.

[11]韓國(guó)退休制度并不慷慨，如今愈發(fā)吝嗇。政府根據(jù)平均收入和繳費(fèi)年限發(fā)放養(yǎng)老金。年滿60周歲時(shí)可領(lǐng)取全額養(yǎng)老金；到2033年，將延遲至65周歲。2008年，普通退休人員可領(lǐng)取的政府養(yǎng)老金相當(dāng)于平均稅前收入的50%，但到2028年將逐漸降至40%。員工和雇主必須分別繳納工資的4.5%作為退休基金。自由職業(yè)者可以最高繳納工資的9%作為退休基金。公司還提供401(k)式養(yǎng)老金、解雇補(bǔ)償費(fèi)或個(gè)人退休賬戶。勞動(dòng)者可以同時(shí)領(lǐng)取政府計(jì)劃和雇主計(jì)劃兩筆退休金。但是，許多韓國(guó)老人境況窘迫：壽命超出預(yù)期，養(yǎng)老儲(chǔ)蓄不足。許多老人退休后依賴子女照料，但由于年輕人更喜歡獨(dú)自生活，這一養(yǎng)老體系正日漸瓦解。韓國(guó)在發(fā)達(dá)國(guó)家中老齡貧困率最高，達(dá)到4 5.1%，而經(jīng)合組織的3 0個(gè)國(guó)家中，平均老齡貧困率僅為1 3.5%。

Denmark

丹麥

[12]Denmark offers a basic government pension and a supplementary benefit in which people receive less as their income rises.Government pensions are funded on a pay-as-you-go basis from tax revenue.There’s also a government pension based on an individual’s contributions at work.Additionally,90 percent of full-time workers are covered by company pensions.The typical retiree receives nearly 95 percent of average pre-retirement,take-home pay.The poorest pensioners receive an annual payment of 7,800 kroner ($1,400).The retirement age is 65,rising to 67 starting in 2024.After 2025,the retirement age will be indexed11index將（工資等）與（物價(jià)水平等）掛鉤；使指數(shù)化。to life expectancy to account for longer lifespans.■

[12]丹麥提供政府基本養(yǎng)老金和補(bǔ)充養(yǎng)老金，后者金額隨人們收入增加而減少。政府養(yǎng)老金的資金來自稅收收入，采取現(xiàn)收現(xiàn)付制。丹麥還有一種基于個(gè)人工作期間繳費(fèi)的政府養(yǎng)老金。此外，90%的全職員工可以領(lǐng)取企業(yè)年金，普通退休人員可以領(lǐng)取的養(yǎng)老金約為退休前稅后工資的95%。養(yǎng)老金最低標(biāo)準(zhǔn)為每年7800克朗（1400美元）。丹麥人退休年齡為65周歲，從2024年起將延遲至67周歲。2025年后，隨著人們壽命的延長(zhǎng)，退休年齡將根據(jù)情況進(jìn)行調(diào)整。□