“富也难,穷也难”澳大利亚是较早开始实施“养老金制度”的国家之一,经过100多年的实践,其养老制度已经相当完善与成熟。与所有发达欧美国家的体系相似,澳大利亚也是所谓的“从摇篮到坟墓的高福利国家”。澳大利亚养老金体系主要由三部分组成:一是雇主必须为雇员支付的部分养老金。按照澳大利亚相关法案规定,所有雇主必须为员工提供至少税前 “Wealth is hard, we are poor too.” Australia was one of the countries that started implementing the “pension system” earlier. After more than 100 years of practice, its pension system has been quite complete and mature. Like all the systems in developed Europe and the United States, Australia is also known as the “high welfare state from cradle to grave.” The Australian pension system is mainly composed of three parts: First, part of the pension the employer must pay employees. Under the Australian Act, all employers must provide employees with at least pre-tax