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### 社会保险缴费对企业雇佣工资和规模的影响研究

• 出版日期:2018-12-25 发布日期:2018-12-28

### A Study on the Impacts of Social Insurance Contributions on Employment Decisions by Firms

Qian Xueya et al.

• Online:2018-12-25 Published:2018-12-28

Abstract: It is always attentive to the linkage of social insurance to the employment and wages in the labor market, as the impacts on firms are much concerned. Based on the firm salary survey matched with the Third National Economic Census, the impacts of social insurance contributions on firms’ employment wages and size are simulated by using the systematic estimation method, amid the Chinese contribution regulatory system and in view of the overall firm decision making of employment. It is found that: the higher firms have to bear the social contribution rates, the lower the employees’ wages are, and the smaller the employment size is, i.e., the social contributions play a dual role in cutting the wages and reducing employment size. Taking the standardized regressive coefficients into account, the stronger the impact of contribution load is on the wages than on the size, but the size reduction is not only the loss of employment opportunity of the labor, but also the accumulation of the firm operational risks, as the attention needs to be paid particularly on the labor market effects. In view of the effects of wages, as the social insurance is borne mostly by firms, the employment size, reflecting the labor cost increases, is reduced due to the contribution load. In the composition of wages, the contribution load has a negative effect on employees’ welfare, and much more on the part of wages in the form of bonus and subsidies. Therefore, the social contribution load cannot be negligible as to its cost pressure on firms and the continuous accumulation of cost pressure has a far-reaching effect on the operation of labor market. As to the fact that the higher social contribution rate existing and the evasion of the contribution prevailing in China, in view of the future wage increases and insufficiency of the labor supply both in structure and in total, it is proposed to reasonably adjust the social contribution load and strictly enforce the law in order to seek the efficient synergy of the system of social insurance and the operation of labor market.