《保险研究》20241007-《从“单雇主”到“无雇主”：新业态社会保险参缴机制的困境与革新》（李干、董保华）

［摘   要］我国社会保险参缴机制以“单雇主”模式为基本框架，这一特性具有较强的历史基因。近年来，“单雇主”参缴模式与新业态“无雇主”灵活就业的适配矛盾尤为突出，遵循“单雇主”的惯性思维将新业态灵活就业人员纳入城镇职工社会保险，会面对参与统筹的被剥夺感、纳入统筹的潜在压力、规则适用的逻辑障碍、惯性思维的制度歧视四方面的悖论，从而导致当事人放弃参保的结果。因此，有必要扬弃“单雇主”思维，以城乡居民社会保险为坐标，强化新业态灵活就业人员的自我负责意识，以新旧方案可选择、新旧方案可转换为总原则，围绕养老保险、医疗保险和职业伤害保险，建构符合行业特性、当事人现实需求与承受能力的新方案。

［关键词］新业态；单雇主；无雇主；城镇职工社会保险；城乡居民社会保险

［作者简介］李干，上海对外经贸大学法学院讲师、硕士生导师、法学博士，研究方向：劳动与社会保障法；董保华，华东师范大学法学院教授，研究方向：劳动与社会保障法。

From ‘Single Employer’ to ‘No Employer’ :A Realistic Dilemma of Social Insurance Participation Mechanism for New Business Practitioners and Related Institutional Innovation

LI Gan,DONG Bao-hua

Abstract：The participation and payment mechanism of social insurance takes the ‘single employer’ model as the basic framework,which has a strong historical gene.In recent years,the contradiction between the ‘single employer’participation and payment mechanism and the new ‘no employer’ flexible employment is particularly prominent.Following the ‘single employer’inertial thinking to execute the inclusion of the new business flexible employment into urban workers’ social insurance program,these new business practitioners will face four paradoxes:the sense of deprivation on participation in the overall pooling,the potential pressure from inclusion in the overall pooling,the logical obstacles in the application of rules,and the institutional discrimination from inertial thinking,which will lead to the result that the related parties give up participating in the insurance.It is necessary to abandon the ‘single employer’ thinking,take the social insurance for urban and rural residents as the benchmark,and strengthen the self-responsibility awareness of the flexible employment personnel in the new business types.Based on the principle of free selection and interchange of the old and new schemes,and centering on pension insurance,medical insurance and occupational injury insurance,a new scheme that meets the characteristics of the new business forms,the actual needs and affordability of their practitionersshould bedeveloped.

Key words：new business forms;single employer;no employer;social insurance for urban workers;social insurance for urban and rural residents