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社会保险一方面增加了企业经营成本,另一方面可以提高员工的劳动生产率。本文采用企业层面数据,检验了缴费率水平对于企业参保行为的影响。利用上海社会保险存在城保和镇保两种不同水平的制度,得到外生的缴费率差异,发现降低缴费率可以增加企业的参保程度。而且,缴费率的效应和企业的人力资本水平相关,在平均人力资本水平较低的企业,降低缴费率对提高参保程度的影响更大。在人力资本较高的企业,低缴费率的政策对提高参保程度影响并不显著。本文的政策含义在于,建立低水平的基本社会保险制度有助于社保覆盖面的扩大,同时通过自愿性补充保险制度满足更高的需求。
On the one hand, social insurance increases the operating costs of enterprises, on the other hand, it can raise the labor productivity of employees. In this paper, we use the data of the enterprise level to test the impact of the contribution rate on the insured behavior of enterprises. Using the two systems of social insurance and town insurance in Shanghai social insurance, we can get the difference of exogenous payment rate, and find that reducing the payment rate can increase the degree of corporate insurance. Moreover, the effect of contribution rate is related to the level of human capital in enterprises. In enterprises with a lower average level of human capital, the reduction of contribution rates has a greater impact on the degree of participation in insurance. In enterprises with higher human capital, the policy of low payment rate has no significant impact on the degree of insurance participation. The policy implication of this article is that the establishment of a low-level basic social insurance system will help to expand the coverage of social security while meeting the higher demand through a voluntary supplementary insurance system.