2024年亚太养老金概览

Pensions at a GlanceAsia/Pacific2024 This work is published under the responsibility of the Secretary-General of the OECD. The opinions expressed andarguments employed herein do not necessarily reflect the official views of the Member countries of the OECD. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. ISBN 978-92-64-59206-3 (print)ISBN 978-92-64-71410-6 (PDF)ISBN 978-92-64-61623-3 (HTML) Pensions at a Glance Asia/PacificISSN 2309-0758 (print)ISSN 2309-0766 (online) Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2024 Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword This study presents a range of indicators to enable comparisons between the pension systems ofeconomiesin the Asia/Pacific region. It also includes data for the larger countries that are members of theOrganisation for Economic Co-operation and Development (OECD). The report was drafted by AndrewReilly of the Social Policy Division of the OECD Secretariat.Lucy Hulettprepared the manuscript forpublication. For thissixthreportweare again indebted to the national experts who contributed to theupdating of the models used, many of whom also assisted with previous publications. We are also indebtedto the Korea Policy Centre staff for all their assistance in organising the annual meetings and forco-ordinating contacts with national experts. Table ofcontents Foreword3 Executive summary6 1 Design of pension systems8 Architecture of national pension systems9Basic, targeted and minimum pensions12Mandatory earnings-related pensions15Current retirement ages17Future retirement ages20Coverage23 2 Retirement-income indicators Methodology and assumptions26Gross pension replacement rates28Tax treatment of pensions and pensioners31Net pension replacement rates33Gross pension wealth36Net pension wealth39 3 Demographic and economic context42 FertilityLife expectancyDemographic old-age to working-age ratioAverage wageReferences 4345485051 4 Pensions at a Glance Asia/Pacific: Pension profiles ChinaHongKong (China)IndiaIndonesiaMalaysiaPakistanPhilippinesSingaporeSri LankaThailandVietNam FIGURES Figure1.1. Taxonomy: Different types of retirement-income provision10Figure1.2. Non-contributory first-tier benefits14Figure1.3. Contributory first-tier benefits14Figure1.4. Current normal retirement age bygender19Figure1.5. Current and future normal retirement ages for a man with a full career from age2222Figure1.6. Coverage of mandatory pension schemes by population and labour force24Figure2.1. Gross pension replacement rates in percentage: Average earners, men and women30Figure2.2. Gross pension replacement rates in percentage: Male low and high earners30Figure2.3. Personal income taxes and social security contributions paid by pensioners and workers32Figure2.4. Net and gross pension replacement rates: average earners, in percentage34Figure2.5. Net pension replacement rates: low and high earners, in percentage35Figure2.6. Gross pension wealth for lower earners by gender, multiple of annual earnings38Figure2.7. Gross pension wealth for average earners by gender, multiple of annual earnings38Figure2.8. Net pension wealth for lower earners by gender, multiple of annual earnings41Figure2.9. Net pension wealth for average earners by gender, multiple of annual earnings41Figure3.1. Uncertainty about total fertility-rate projections44Figure3.2. Current