摘要
养老保险作为需要长期缴费才能兑付待遇的险种,其稳定性与粤港澳大湾区劳动者跨境就业的流动性产生了冲突,衍生跨境养老保险缴费年限累计与互认问题,直接关涉跨境劳动者养老保险权益的兑付。养老保险参保是一个持续性行为,参保过程往往会涉及新旧法规交替,因此需要梳理新旧规定、整理司法判例中的讼争要点,剖析实现跨境养老保险权益的关键障碍,通过柔性衔接的方式实现粤港澳三地养老保险制度的协调,以“新法有利溯及”解决因新旧法规变化而导致的养老保险待遇兑付问题。
As a type of insurance that requires long-term payment to receive benefi ts,the stability of pension insurance are in confl ict with the mobility of cross-border workers in Guangdong-Hong Kong-Macao Greater Bay Area,resulting in cumulative payment years and recognition issues for crossborder pension insurance.This directly affects the payment of pension insurance benefi ts for cross-border workers.Since pension insurance enrollment is a continuous process that often involves the transition from old to new regulations,it is necessary to comb through old and new regulations,summarize the key points of litigation of judicial precedents,analyze the key barriers to realizing cross-border pension insurance benefi ts,and coordinate the pension insurance systems in Guangdong,Hong Kong and Macao through fl exible connections.Thus,the issue of pension insurance benefi ts payment caused by changes in old and new regulations can be solved by the"favorable retroactive effect of new laws".
作者
覃曼卿
QIN Manqing(School of Culture and Communication,Guangdong Cader College of Science and Technology,Zhuhai,Guangdong 519090)
出处
《中国劳动关系学院学报》
2023年第6期51-60,共10页
Journal of China University of Labor Relations
基金
广东省哲学社会科学“十三五”规划学科共建项目“粤港澳大湾区跨境就业养老保险可携性研究”(项目编号:GD20XFX02)的阶段性研究成果。
关键词
粤港澳大湾区
养老保险
跨境就业
溯及力
Guangdong-Hong Kong-Macao Greater Bay Area
pension insurance
cross-border employment
retroactivity
