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美国的公共养老金名曰“社会保障退休金”(Social SecurityRetirement Benefit),始创于1935年罗斯福新政时期。它是联邦政府实施的强制性老年保障制度,基金主要来源于雇主和雇员缴纳的社会保障税。目前每个雇员在薪资中扣除7.65%社会保障税,其中6.2%是社会保障退休税,1.45%是医疗保障税;雇主为雇员承担同等的缴费义务。
The United States public pension name “Social SecurityRetirement Benefit ” (Social SecurityRetirement Benefit), was founded in 1935 during the Roosevelt New Deal. It is a mandatory old-age security system implemented by the federal government. The funds come mainly from social security taxes paid by employers and employees. At present, each employee deducts 7.65% social security tax in his salary, 6.2% of which is social security retirement tax and 1.45% is medical protection tax. Employers have to pay equal employee contribution obligation.