Lu Xu-Juan, Zhuang Qian-Xing
Department of Human Resources, Nantong University, Nantong, Jiangsu, China.
Department of Physiology, School of Medicine, Nantong University, Nantong, Jiangsu, China.
PLoS One. 2025 Sep 12;20(9):e0332068. doi: 10.1371/journal.pone.0332068. eCollection 2025.
With China's rapidly aging population, the combined effects of this demographic shift and a growing wave of retirements present significant challenges for the sustainability of the basic pension system. To address these issues, China initiated reforms to the basic pension insurance system for institutions, including universities, on October 1, 2014, establishing a ten-year transition period. As this period nears its end, it is essential to analyze changes in retirement benefits for institutional retirees over the past decade.
This study used representative data from retired employees in various post categories at Jiangsu universities, covering two periods: before the transition (prior to September 30, 2014) and during the transition (October 1, 2014, to December 31, 2023). The dataset included 1,200 retirees before the transition and 3,720 retirees during the transition.
The income of retired university employees rose significantly before and during the transition period, with transition incomes surpassing those from earlier phases and stabilizing afterward. This increase was mainly due to the introduction of the occupational annuity system. Factors such as gender, retirement year, retirement age, payment index, post category, and level affected pension payment levels to varying extents. Notably, cumulative years of payment influenced by gender and other factors had the greatest impact on these levels.
The implementation of the occupational annuity system during the transition period revealed certain shortcomings in the endowment insurance reform. The transitional pension from the Social Collective Fund represents a significant portion of total pension expenditure, creating a heavy financial burden on the fund. Additionally, extending and standardizing retirement age for men and women can help reduce gender income disparities. Delayed retirement alleviates pressure on social pension systems by increasing individual incomes and aligning pension levels with societal needs. This approach promotes social equity and provides adequate care for older adults.
随着中国人口老龄化的迅速加剧，这一人口结构转变与退休潮的叠加效应给基本养老金制度的可持续性带来了重大挑战。为应对这些问题，中国于2014年10月1日启动了包括大学在内的事业单位基本养老保险制度改革，设立了为期十年的过渡期。随着这一时期接近尾声，分析过去十年事业单位退休人员养老金待遇的变化至关重要。
本研究使用了江苏高校各类岗位退休员工的代表性数据，涵盖两个时期：过渡期之前（2014年9月30日前）和过渡期内（2014年10月1日至2023年12月31日）。数据集包括过渡期前的1200名退休人员和过渡期内的3720名退休人员。
高校退休员工的收入在过渡期前后显著增加，过渡期内的收入超过了早期阶段，并在之后趋于稳定。这种增长主要归因于职业年金制度的引入。性别、退休年份、退休年龄、缴费指数、岗位类别和级别等因素在不同程度上影响养老金支付水平。值得注意的是，受性别和其他因素影响的累计缴费年限对这些水平的影响最大。
过渡期职业年金制度的实施暴露出养老保险改革存在一定缺陷。社会统筹基金的过渡性养老金在养老金总支出中占比很大，给基金带来了沉重的财务负担。此外，延长并规范男女退休年龄有助于缩小性别收入差距。延迟退休通过增加个人收入并使养老金水平与社会需求相匹配，减轻了社会养老金制度的压力。这种方法促进了社会公平，并为老年人提供了充分的保障。
