從強制到自願：我國延遲退休改革的邏輯及制度完善

我國延遲退休改革呈現出弱化強制、強化自願的趨向，以適應人口結構和用工方式改變的現實需要，以及退休之義務性減弱、權利性增強的制度變遷趨勢。從比較法來看，域外國家和地區強化退休自願的路徑及程度不同，形成了廢除強制退休、協議約定強制退休與否、維持強制退休三種模式，並配套延遲退休年齡和彈性退休制度。為平衡勞資和代際關係，通過就業年齡歧視例外和減薪、養老金和稅收調整等經濟性強制措施對退休自願予以限制。我國應基於體系化思維從以下方面完善改革配套制度:一是在勞動法中，允許約定退休、完善彈性退休終止勞動合同規則和高齡、超齡勞動者權益保障規則;二是在社會保險法中，將退休年齡轉換為領取養老金的年齡，建立“前減後增”的養老金計發規則、社會保險費和稅收征繳調節規則和不同群體的差異化退休規則。

China's postponed retirement age reform is showing a trend from mandatory to voluntary, adapting to the practical needs of demographic and employment structure changes, as well as the institutional trend of weakening the obligation and strengthening the rights associated with retirement. From a comparative law perspective, countries and regions outside China employ varying approaches and degrees in reinforcing voluntary retirement, forming three models: abolishing mandatory retirement, stipulating mandatory retirement or not through agreements, and maintaining mandatory retirement, along with establishing delayed retirement ages and flexible retirement systems. To balance labor-management and inter- generational relations, those countries and regions adopt age discrimination exceptions, and economic constraints on voluntary retirement, such as salary reductions, pension and tax adjustments. China should improve its reform support systems from a systematic perspective in the following aspects: First, in labor law, allow negotiated retirement, refine rules for terminating employment contracts with flexible retirement, and enhance protections for older and overage workers. Second, in social insurance law, convert retirement age to pension receipt age, establish“front reduction, back increase”pension calculation and payment rules, social insurance contribution and tax adjustment rules, and differentiated retirement rules for different groups.