英国社会保险个人缴费减免政策包括英国国家养老保险金视同缴费政策、国民保险缴费计入政策、国家基本养老金制度降低缴费资格年限政策和政府国民养老保险基金专项投入政策;日本社会保险缴费减免政策包括国民年金、厚生年金、健康保险和护理保险缴费减免政策;韩国社会保险缴费减免政策包括国民年金和国民健康保险缴费减免政策。英日韩三国社会保险个人缴费减免政策的特点反映在发展趋势、缴费减免补偿形式、目的、在收入分配中作用等方面。英日韩三国社会保险个人缴费政策对中国社会保障制度的建设具有启示意义,中国应该着手建立统一的低收入群体社会保险个人缴费减免补偿机制,建立农民工参加城市社会保险的缴费减免补偿机制,并在《中华人民共和国社会保险法》中增设养老保险个人缴费减免和补助规定。
The individual payment relief policies of social insurance in Britain include the policy of national endow -ment insurance regarded as payment , the policy of the payment accounted for national insurance , the policy of the national basic pension system reducing the capture to expend fixed number of year of the qualification and the policy of the government special input for the national endowment insurance fund .The social insurance payment relief poli-cies in Japan include the payment relief of the national pension , the welfare pension , the health insurance and the care insurance .South Korea's social insurance payment relief policies include the national pension payment relief pol -icy and the national health insurance payment relief policy .The characteristics of social insurance payment relief poli-cies in these three countries are reflected in development trend , diversified forms and purposes of payment relief poli-cy and role of income distribution , which have implications for the domestic construction of social security .China should establish a unified low-income groups social insurance individual payment relief and compensation mechanism , a migrant workers attending urban social insurance payment relief and compensation mechanism , and the regulation of endowment insurance individual payment relief and subsidies should be written in the Social Insurance Law of the People's Republic of China.