Compulsory social security participation revealed preferences
Compulsory social security participation revealed preferences
复制标题
强制性社会保障参与揭示偏好
DOI：
10.1596/28098
复制
发表时间：
2009
期刊：
影响因子：
--
通讯作者：
P. Castel
中科院分区：
文献类型：
--
作者：
To Trung Thanh;P. Castel
这项研究首先根据企业参加越南社会保障的情况对企业进行分类。在缴费的企业中，一个显著的特点是，平均而言，向越南社会保障缴款在工资账单中所占的份额远远低于法律规定的缴款率。即使不将不登记雇员的企业排除在计算之外，平均比率也为7.6%，而2006年的法律的比率为23%。因此，本研究在调查不登记雇员的企业的特点之前先审查这个问题。该文件表明，这一低比率是由于企业普遍采用以低于现行工资的工资缴纳缴款的做法。此外，本文还调查了谁从逃避登记的做法和向社会保障部门少报工资的做法中受益。结果显示，有强有力的证据表明，未在社会保障登记的企业和低报工资的企业的雇员获得更高的净工资。
The study starts with a classification of the enterprises depending on their participation to the Vietnam social security. Among the enterprises that contribute, one striking feature is that on average the share in the wage bill of the contributions paid to the Vietnam social security is much lower than the contribution rate established in the law. Even if the enterprises that do not register their employees are excluded from the calculation, the average ratio is of 7.6 percent while the legal rate was in 2006 equal to 23 percent. The study, consequently, examine this issue before investigating the characteristics of the enterprises that do not register their employees. The paper shows that this low ratio is due to a wide practice by enterprises of paying contributions on lower wages than current wages. The paper investigates, furthermore, who benefit from the practice of avoiding registration and from the practice of under-reporting wages to social security. The results indicate strong evidence that employees in enterprises that are not registered to social security and in enterprises that under report wage receive higher net wages.