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Законодательство Публикации Пенсионные модели О проекте Статистика
Законодательство Публикации Пенсионные модели О проекте Статистика

1. Введение

2. Основы пенсионного законодательства Республики Молдова
2.1. Общие принципы
2.2. Страховые взносы и налогооблагаемая база
2.3. Виды пенсий и условия их назначения
2.3.1. Пенсии по возрасту
2.3.2. Пенсии по инвалидности
2.3.3. Пенсии по случаю потери кормильца
2.3.4. Пенсии некоторым категориям граждан
2.3.5. Социальные пенсии/пособия
2.3.6. Пенсии, выплачиваемые за счет государственного бюджета
2.4. Минимальная пенсия и гарантированный минимум
2.5. Индексация пенсий

3. Современная демографическая ситуация
3.1. Общая динамика численности населения
3.2. Рождаемость
3.3. Смертность и продолжительность жизни
3.4. Естественное движение населения и миграция
3.5. Базовый демографический прогноз

4. Демографические тенденции в экономической активности населения
4.1. Демографические факторы изменения численности населения в возрасте экономической активности
4.2. Структура и динамика экономической активности населения
4.3. Сценарии прогноза экономической активности населения

5. Общие вопросы занятости

6. Плательщики пенсионных взносов
6.1. Структура и численность плательщиков пенсионных взносов
6.2. Сценарии прогноза плательщиков пенсионных взносов

7. Получатели пенсионных взносов
7.1. Структура получателей пенсий
7.2. Пенсионеры по возрасту
7.3. Пенсионеры по инвалидности
7.4. Пенсионеры по случаю потери кормильца
7.5. Пенсионеры, получатели социальных пенсий/пособий
7.6. Прогноз численности пенсионеров

8. Современная макроэкономическая ситуация
8.1. Исторический опыт
8.2. Базовый макроэкономический прогноз

9. Программный комплекс
9.1. Назначение и структура программ
9.2. Блок формирования сценариев расчета
9.3. Демографический блок
9.4. Макроэкономический блок
9.5. Блок Доходов (Расчет взносов)
9.6. Блок Расходов
9.7. Результаты и Отчеты

10. Апробация модели
10.1. Сценарии моделирования
10.2. Результаты моделирования
10.3. Расчеты на пенсионном калькулятор




Пенсионная система Республики Молдова: модель и сценарии развития

6. Payers of Pension Contributions

6.1. The Profile and Number of Pension Contribution Payers

Unfortunately, the Department of Statistics and Sociology of the Republic of Moldova does not provide all the data on employed pension contribution payers that is necessary to prepare various scenarios for modeling the country’s pension system; therefore, for the purpose of the analysis presented below initial data of the Household Budget Surveys for 1997 – 2001, processed and analyzed by the authors, were used along with official statistical information.

Let us, for the purpose of this analysis, group all employed payers of pension contributions into the following four categories:

  1. employees, non-agricultural (pension contributions for this category are made by both the employers and employees);
  2. employees, agricultural (pension contributions for this category are made by the agricultural employers);
  3. farmers (pension contributions for this category are made by individuals who own agricultural land and are not employed on basis of individual work contracts); and
  4. self-employed persons.

This differentiation by categories was based on the existing contribution tariffs for the mandatory state social insurance system (with respect to the pension and benefit fund), and also on monthly calculations of the size of social insurance contributions that are to be made by payers of insurance contributions.

The category “employees, non-agricultural” includes persons employed on basis of individual work contracts; citizens of the Republic of Moldova employed on a sub-contractual basis by international organizations; persons holding elected positions; retired and disabled persons employed by the Deaf and Blind Society or branches/divisions thereof, for whom insurance contributions are paid by their employers (except for agricultural employers); and employees who independently make insurance contributions from their own salaries/wages.

The category “agricultural employees” includes persons employed in agriculture (both owners and non-owners of agricultural land) on basis of individual contracts, for whom insurance contributions are paid by their respective agricultural employers, and agricultural employees who independently make insurance contributions from their own salaries/wages.

The category “farmers” includes individual owners of agricultural land, both those who have or have not leased their land to tenants, who are not employed on basis of work contracts or otherwise engaged in the performance of work.

The category “self-employed persons” includes all other insured persons who have signed an insurance agreement, such as sole proprietors, lawyers, public notaries, entrepreneurship license holders, persons working in foreign countries on a sub-contractual basis, and individual tenants of agricultural land.

The legislative basis for the above differentiation by categories was the Law of the Republic of Moldova On the State Social Insurance Budget, No. 519-XV, dated December 18, 2003, which, in Annex 4, provides the tariffs for insurance contributions payable under the state social insurance system, differentiated by categories of insurance contribution payers and categories of insured persons.

To accurately calculate the amount of insurance contributions payable by each category of insurance contribution payers, it is necessary, first of all, to have statistical data on the distribution of Moldova’s economically active population by occupational status.

The structure of the employed population in the Republic of Moldova by occupational status, calculated based on the available official statistical data is given in Table 6.1.

Table 6.1: Differentiation of Moldova’s employed population by occupational status

Occupational status

2003

Persons

%

Employed population, total

1356479

100.00

Employees, non-agricultural

678917

50.05

Agricultural employees

189243

13.95

Executives, non-agricultural

7718

0.57

Agricultural executives

0

0.00

Self-employed persons (non-agricultural)

84184

6.21

Self-employed persons (in agriculture)

363282

26.78

Other categories, engaged in non-agricultural sectors

2717

0.20

Other categories engaged in the agricultural sector

30418

2.24

Source: Calculations made by the authors based on the data provided by the Department of Statistics and Sociology of the Republic of Moldova

For modeling purposes, the number of persons in, and the share (in the total number of persons employed in the national economy) of, the following categories are of most interest:

  1. Employees, non-agricultural:                                      678,917 persons, or 50.05%;
  2. Agricultural employees:                                               189,243 persons, or 13.95%;
  3. Self-employed persons (in agriculture):                   363,282 persons, or 26.78%; and
  4. Self-employed persons (non-agricultural):              84,184 persons, or 6.21%.

To estimate the amounts of insurance contributions paid by the contributors that fall into the Employees category, it would seem correct to use data on the number of employees that are not engaged in agriculture. This category can also include non-agricultural executives, because most of the executives are employees and insurance contributions are paid for them. Therefore, the abovementioned Employees category encompasses about 50.6% of the employed population, according to the statistics.

To estimate the number of insurance contribution payers who fall into the Agricultural Employees category, we can also use the above statistical data on the differentiation of Moldova’s employed population by occupational status, as this statistical information is explicit as to the number of employees engaged in agriculture. For this category of payers, it is the monthly wages that serves as the basis for calculating insurance contributions.

The situation is far more complicated when estimating the number of insurance contribution payers that refer to the Farmers category. As noted above, this category embraces individuals who are owners of agricultural land and who do not work on basis of individual work contracts. To calculate the amounts of insurance contributions for this category of payers, it is the area of the land parcel and its quality that should be taken as the basis. Owners of agricultural land pay insurance contributions in accordance with a flat tariff – 1.7 lei per ballpoint-hectare, without taking into account the income generated from farming operations. In the official statistics that characterize the occupational statuses of employed population, the occupational category “self-employed persons in agriculture” is most suited to the Farmers category. In statistics, the category “self-employed persons” usually includes persons who work at their own expense, independently or with partners. Therefore, the categoryof Farmers as insurance contribution payers well corresponds to this definition. The main problem, however, is to how determine the number of payers who fall into the Farmers category. Would it be appropriate to use the total number of persons engaged in Moldova’s economy who fall into the category “self-employed persons in agriculture”?

As seen from Table 6.1, the number of “self-employed persons in agriculture” in 2003 amounted to 373.3 thousand persons, or 26.78% of the total number of employed persons. Yet, according to the Annual Social Report for 2002, prepared by the Ministry of Labor and Social Protection of the Republic of Moldova,1 more than 617 thousand persons as of January 1, 2003 had privately-owned parcels of land for farming purposes. As of January 1, 2003, out of all peasants who had been granted equal shares of land parcels, more than 354 thousand persons (57% of the total number of such peasants) established and registered more than 267 farms, according to the data from rural district councils (primariis). Based on this information, we can further suggest that it was the land owners who established and registered their farms that formed the majority of “self-employed persons in agriculture”, according to the official statistical data on the occupational statuses of employed population in the Republic of Moldova. To some extent, this presumption is also substantiated by the data obtained from the household surveys conducted by the Department of Statistics and Sociology of the Republic of Moldova. Beginning from 1997, those surveys were conducted on an annual basis and covered more than 6 thousand households with a total number of persons varying from 14,660 persons in 1997 to 19,663 persons in 2001 (the latest year for which the information is available). Those are quite representative surveys, the results of which would be quite appropriate to use when estimating the number of insurance contribution payers. Among the questions that the household members were asked were questions about their major sources of income. The questions were put in a way that made it possible to reveal the differentiation between household members by their employment status. These data are given in Table 6.2. It should be kept in mind, however, that this table presents data only on those households whose members are employed persons and, in accordance with their occupational status, must pay insurance contributions. The share of such households in the total number of the households surveyed constituted 41.0% - 44.5%. This share is in agreement with the official statistical data on the level of employment in the Republic of Moldova for that period: in 2000 - 2001, it was reported at 41.2% - 41.5%.

The data given in Table 6.2 make it possible to clearly single out the category of insurance contribution payers who are owners of agricultural land and who, according to the above classification, fall into the category of Farmers. The major source of income reported by the members of the households surveyed was farming their private land. They account for 28.4% per cent of the total number of insurance contribution payers in this group. Such a share of farmers - insurance contribution payers corresponds to the share of the category “self-employed persons in agriculture”, which can be obtained when differentiating the employed population of the Republic of Moldova by occupational status - 26.8%.

This statement also proves the previous presumption that the number of “self-employed persons in agriculture” obtained when differentiating the employed population by occupational status can be used for assessing the number of persons in such a category of insurance contribution payers as Farmers.

The information contained in Table 6.2 makes it possible to single out other important categories of insurance contribution payers. For example, the share of employees (non-agricultural) constitutes 48.86%, according to the household survey data, and 50.05% according to the data on the occupational statuses of employed persons. The share of employees engaged in agriculture (referred to above as “agricultural employees”) is estimated at 20.09% and 13.95%, respectively.

As noted above, the category “self-employed persons” encompasses all the remaining insured persons who were not covered by the Employees, Agricultural Employees, and Farmers categories, but who have signed insurance agreements, such as sole proprietors, lawyers, notaries, entrepreneurship license holders, persons working in foreign countries on a sub-contractual basis, individual tenants of agricultural land, et cetera. The peculiarity of the insurance contribution payers that fall into this category is that they make insurance contributions in the form of fixed payments. For example, tenants of agricultural land pay a flat fee of 627 lei per year as insurance contributions for their personal insurance plans. Licensed lawyers pay a fixed monthly amount of 28% of the calculation base, equal to three times the economy-average monthly wage/salary.

Table 6.2: Differentiation of household members – payers of insurance contributions by major source of income


Major source of income

1997

1998

1999

2000

2001

Pers.

%

Pers.

%

Pers.

%

Pers.

%

Pers.

%

Private farming

758

12.44

1136

14.79

1748

22.38

2000

26.47

2502

28.44

Public sector employees, agricultural

381

6.26

128

1.67

126

1.61

31

0.41

37

0.42

Private sector employees, agricultural

1680

27.58

2303

29.98

2157

27.62

1890

25.01

1731

19.67

Entrepreneurship

185

3.04

181

2.36

219

2.80

191

2.53

228

2.59

Public sector employees

2184

35.86

2210

28.77

1886

24.15

1590

21.04

2324

26.41

Private sector employees

903

14.83

1723

22.43

1671

21.40

1853

24.52

1975

22.45

Freelance professions

 

 

 

 

2

0.03

2

0.03

2

0.02

Total number of household members – insurance contribution payers interviewed

6091

100

7681

100

7809

100

7557

100

8799

100

Source: Calculations made by the authors based on the data provided by the Department of Statistics and Sociology of the Republic of Moldova – Household Budget Surveys for 1997 – 2001.

Self-employed persons are a relatively small category of insurance contribution payers. According to the official statistical data on differentiation of the employed population in the Republic of Moldova by occupational status, this category accounts for 9.22% of the total number of employed persons. According to the household survey data, however, this share constitutes only as little as 2.61%.

As a result of summarizing the available official statistical data on differentiation of the employed population by occupational status, the data obtained from the household surveys (provided by the Department of Statistics and Sociology of the Republic of Moldova), and the materials of the Annual Social Report for 2002 (prepared by the Ministry of Labor and Social Protection) we, therefore, have obtained two assessments of the profile of insurance contribution payers that are given in Table 6.3.

Table 6.3: Profile of insurance contribution payers

Categories of insurance contribution payers, used in the models

Share in the total number of insurance contribution payers (%)

According to official statistical data

According to household survey data

Used in the models

Employees

50.05

48.86

50.0

Agricultural employees

13.95

20.09

15.0

Farmers

26.78

28.44

30.0

Self-employed persons

9.22

2.61

5.0

As seen from Table 6.3, the profiles of insurance contribution payers, calculated based on the official statistical data on the professional statuses of employed persons, and on the data of the household surveys are very close. Some divergence is observed only with respect to the Agricultural Employees category and the small Self-Employed Persons category.


1. Annual Social Report for 2002, Ministry of Labor and Social Protection of the Republic of Moldova, p. 58.

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