K Z - Board of Audit[ c ^ 8 G \ Ü0 K Z > A S 8 1* b _ 6 S W Z c Æ ¥ b ] ^6õ µ6õ b b S G b É ~...

$: K Z - Board of Audit[ c ^ 8 G \ Ü0 K Z > A S 8 1* b _ 6 S W Z c Æ ¥ b ] ^6õ µ6õ b b S G b É ~ Z6õ * ) _ &i#æ K V F '¨ [ 6 r S$
24

A Study on Nonpayment of Social Insurance Contributions: The Cases of Sweden and Germany

25 3

9

57.2 88.01

2013

2012 11

1-1 .................................................................................................. - 1 - 1-2 .......................................................................................................................................... - 3 - 1-3 .......................................................................................................................................... - 5 - 1-4 .................................................................................................................. - 7 -

1-4-1 NDC Notional Defined Contribution ................. - 7 - 1-4-2 ........................................................................................................................... - 8 - 1-4-3 ........................................................................................................................... - 9 - 1-4-4 ..................................................................................................... - 11 -

1-5 ........................................................................ - 12 - 1-6 ........................................................ - 13 - 1-7 .................................................................................... - 19 -

1-7-1 ..................................................................................................... - 19 - 1-7-2 ............................................................................................................. - 20 -

1-8 .................................................................... - 21 - 1-9 ................................................................ - 24 -

2-1 ............................................................................................................ - 26 - 2-2 ............................................................................................................................ - 26 - 2-3 .................................................................................................................... - 28 - 2-4 ................................................................................................................ - 29 - 2-5 ................................................................................................................ - 33 - 2-6 ............................................................................................................ - 34 - 2-7 ................................................................................................................................ - 36 - 2-8 ................................................................................................ - 38 - 2-9 ............................................................................ - 40 -

3 ................................................................................................................................................ - 42 -

.......................................................................................................................................... - 44 - .............................................................................................................................. - 45 -

- 1 -

1-1

2011 9936 8700

GDP 32.9

Social Insurance in Figures 2012 2011

2090

GDP 6 1 2090

1/3

480

390 80 90

2012 3 31

19

29 30 64

- 2 -

1

100 2009 2010 2011

25,224 26,488 27,448 4,641 4,852 5,392

522 525 503 23,364 23,731 24,140 3,372 3,493 3,342

2,789 2,766 2,849 29 28 22

3,645 3,550 3,415 63,586 65,433 67,112

20,628 18,449 21,195

2,140 1,990 2,575 90 115 144

5,503 4,897 4,957 67,804 60,597 53,627

4,467 4,698 4,604 1,242 1,226 1,244 5,156 4,587 4,240

222 259 261 21,753 23,188 24,286

1,615 1,585 1,407 130,620 121,592 118,538

10,293 16,157 15,364 3 0 0

29 31 19 19 21 273

10,344 16,209 15,656 7,447 7,406 7,577

211,998 210,640 208,882 2012 “Social Insurance in Figures 2012”

3.5

GDP 2011 6 80

8 10 90 GDP

90 6

2000 7 8 GDP

2011 6 30

2

2008 2000 1

- 3 -

1999

1 1999

9

2

100 2007 2008 ATP 170,491 177,350 Inkomstpension 15,129 21,832

185,620 199,182 EU 33 24

185,653 199,206

1-2

480 390

180

90 180

60

1/8 1/4 1/2

3/4

8 1

80 10

- 4 -

1/8 1/4

2012 2011

5000 1990

2000

2000

2011 76

1996 11 2011 24

3

31 33 8

65

1 96 0

89 8

52 51 8

480

3 2011

0 48,749 50,971 89 89 1 54,783 57,865 96 96 2 40,820 43,613 74 74 3 29,984 32,074 55 55 4 27,909 29,993 52 52 5 27,732 29,056 52 51 6 28,234 29,625 54 54 7 29,313 30,728 57 56 8 26,390 27,522 52 51

313,914 331,447 65 65 2012 “Social Insurance in Figures 2012”

- 5 -

4 2011 1

–19 1,640 60 173 71 184 206 20–24 23,585 3,926 157 46 286 448 25–29 68,815 27,304 131 44 409 557 30–34 119,293 73,606 104 43 504 629 35–39 119,076 102,598 77 37 519 651 40–44 56,397 70,772 57 32 486 627 45–49 13,151 29,836 39 31 426 593 50–54 1,200 8,178 38 32 395 568 55– 73 3,149 44 39 284 500

403,230 319,429 95 37 459 620 2012 “Social Insurance in Figures 2012”

2011 274 70

30 4

30 34

35 39

19

1-3

16

2

2011 1,050

5 1,050 2,100

3,150 1,050

150 604 1,614

2,864 1,250

- 6 -

16 2011 87 5000

92 4000 179 9000 10 14

90 6

104 5007

93 53

33 2011

241

5

1 1,050 – 1,050 12,600 2 2,100 150 2,250 27,000 3 3,150 604 3,754 45,048 4 4,200 1,614 5,814 69,768 5 5,250 2,864 8,114 97,368

1,050 1,250 2,300 27,600

2012 “Social Insurance in Figures 2012”

6

–19 3,476 2,557 3 0 20–24 29,355 1,471 22 5 25–29 91,760 3,622 43 24 30–34 173,413 9,466 61 35 35–39 234,497 16,110 73 42 40–44 227,334 16,967 58 40 45–49 150,582 12,599 35 32 50–54 51,205 5,676 18 25 55–59 9,983 2,460 8 21 60 1,124 1,350 5 18

972,729 72,278 53 33 2012 “Social Insurance in Figures 2012”

- 7 -

1-4 1-4-1 NDC Notional Defined Contribution

NDC Notional Defined Contribution

Premium Pension

NDC 16

2.5 18.5 NDC

NDC

NDC NDC

NDC 16

1

Annuitization Divisor2

1.6 3

1.6

1.6

1.6 1.6

1.6

1.6 1

2 1.6

3

- 8 -

0 1.6

16

16

1/16

1-4-2

Automatic Balance Mechanism

4

Contribution

Assets 5 Buffer Fund

PLr

PLw

PLr PLw

PLw

NDC

1

2 3 4

Balance

4

Balance Ratio 1

5 “Turnover Duration” Turnover Duration

Orange Report: Annual Report of the Swedish Pension System Turnover Duration

- 9 -

Ratio

Balance Ratio

1

1

1

1

1-4-3

2.13 Price Base Amounts

1.9 Price Base amounts

Price Base Amounts 2011

1 Price Base Amount 4 2800

2011 7,597

6,777

1

2

100

48

- 10 -

1

2011 “Orange Report: Annual Report of the Swedish Pension System”

Price Base Amounts

0 1.26 Price Base Amounts : 100 1.26 3.07 Price Base Amounts : 48

2011

0 4,494 100 4,494 1 959 48

Price Base Amounts

0 1.14 Price Base Amounts : 100 1.14 2.72 Price Base Amounts : 48

2011

0 4,066 100 4,066 9,713 48

1 959

9,713

65

40 25

- 11 -

1-4-4

2004 6 5

2

18.30 1 6900

2017 2017

NDC

6

6

- 12 -

1-5 7 8

2010 31.42

10.21 1.17 5.02 2.60 0.30

2.91 9.21

10.21

18.50 8.29

29.71

23

23

7

Old Age Pension 10.21 Survivor’s Pension 1.17 Health Insurance 5.02 Parental Insurance 2.60 Occupational Injuries 0.30

Labour Market 2.91 General Wage Fee 9.21

31.42

- 13 -

8

Old Age Pension 10.21 Survivor’s Pension 1.17 Health Insurance 5.11 Parental Insurance 2.60 Occupational Injuries 0.30

Labour Market 0.37 General Wage Fee 9.21

29.71

1-6

7

7

- 14 -

Swedish Enforcement Authority

2 3

2

3

- 15 -

Sweden

National Debt Office The State Central Cheque Account

4

- 16 -

3

The State Central Cheque

Account

The State Central Cheque Account

The Tax Agency

Sweden National Debt Office

The State Central

Cheque Account

The Social Insurance

Agency

The Pension Agency

- 17 -

4

Tax Account

- 18 -

5

1965 1997 2006

5

2,200 6 1,400

120 120 90

60 30

Preventive Action

Customer Service

Summary Proce-

dure

Enforcement

Debt Relief

Bankruptcy Su-

pervision

- 19 -

170 60

1-7 1-7-1

Tax Evasion

Underground Economy

Black Work

2005 2006

the Swedish National Account

2002

1150 1200

Black Sector 10

710 85 100

710

1.

- 20 -

2.

3.

150

100 50

80

950 6 6000

26 6000

1997

11

13

1-7-2

Tax Gap 1998 2002

200 350

20078 6 1330

GDP 5 10 1330

660 460

100 38

350

8 2008

- 21 -

6 Total Tax Gap

2011 “Taxes in Sweden 2011”

1-8 SNAO 320

6 4

30 1 2

1970

460 660 210

220 10 9 3

520 7 43 2

260 14 5 7

250 15 2 8

20 <1 1 <1

6 - 6 -

Total Tax Gap

1330

- 22 -

DEA 9

Activity Payment

9 DEA Data Envelopment Analysis

- 23 -

IT

1 5000

21

SNAO

SNAO

SNAO

SNAO

- 24 -

1-9

- 25 -

9 2011

2010 12 850,308 95,226

2011 53,376 8,340 469 69

-323 -520 46,642 -9,546

2011 12 950,472 93,569

1,044,041

61 10,100 65 13,000 68 15,900 70 18,100

- 26 -

2-1

1883 1884 1889

1891 1994

146

2-2 First Pillar Second Pillar Third Pillar

1 First

Pillar

1

- 27 -

7-1 7-2 7-1

7-2 1

First Pillar 2 Second Pillar 3 Third Pillar

2 Occupational Pensions 3

Private Pension Insurance

1 2

0 10

0

7-1

7-2

10

3Third Pillar

2Second Pillar

0Zero Pillar

1First Pillar

3Third Pillar

2Second Pillar

0Zero Pillar

1First Pillar

- 28 -

2-3 7-1

10

8.0

7.2

18

6.3

78.0

10

8.0

7.2

18

6.3

78.0

- 29 -

2-4 11-1 11-2 1993 2008

1993 3,754

2008 4026 7.3

362 446 23.2 3392

3580 5.5 15

2545 2244

314 500 11

11-2 1993 2008

1993

9.66 90.34 2008 11.09

88.91

67.80 55.74

8.37 12.4312

11-1 1993 2008

1,000 3,625 4,465 33,916 35,798

28,596 27,458 25,454 22,443

3,142 5,003 3,034 8,425

37,541 40,263

11 11-1 1993 303 4000

199311-1

12 11-1 11-2 1993

- 30 -

11-2 1993 2008

9.66 11.09 90.34 88.91

76.17 68.20 67.80 55.74

8.37 12.43 8.08 20.92

100.00 100.0

12

3.2

2.3

1.8

11.3

10.5 7.2

12

27.2 17.8

11.2

13

1942 46 1

1947 1951 2 1952 1956 3

1957 1961 4

1

89.1 2 87.2 3 85.0 4 83.5

- 31 -

1 6.7

4 11.6 1.73

12

3.2 11.3 27.2

2.3 10.5 17.8

1.8 7.2 11.2

13

1

1942-1946

2

1947-1951

3

1952-1956

4

1957-1961

89.1 87.2 85 83.5 85.9

1.1 0.8 0.9 1.4 1

3.2 3.6 4.2 3.6 3.7

6.7 8.4 10 11.6 9.4

100.0 100.0 100.0 100.0 100.0

1,100 1,300

900

1,100 4,500

10

- 32 -

78

14

11-1 11-2

1991 3437.7 2000

3200 2000 2011 3576.2

1990

2011

1991 128.4 2011 225.5 76

1991 3108.3 2011 3159.2

2000 2000

1991 2011 20

96.7 2005

7.2 17.4 2000

- 33 -

14 1000

2-5 15

620 650

2370 2500

25 26

120 130

740 780

31

1/2

1991 34,377 2,859 1,575 1,284 31,083 26,832 4,251 1,782 2,555 652 -1992 34,026 2,917 1,633 1,284 30,671 26,272 4,399 1,813 2,688 669 -1993 33,482 3,003 1,683 1,320 30,084 25,822 4,262 1,620 2,767 648 -1994 33,391 3,113 1,758 1,355 29,873 25,450 4,422 1,716 2,856 645 -1995 33,364 3,159 1,737 1,422 29,803 25,093 4,710 1,842 3,026 749 -1996 33,034 3,205 1,684 1,521 29,523 24,663 4,861 1,770 3,190 1,099 -1997 32,713 3,314 1,697 1,617 29,116 24,018 5,098 1,822 3,392 1,310 -1998 32,678 3,372 1,726 1,646 29,001 23,709 5,292 1,887 3,535 1,506 -1999 33,071 3,379 1,730 1,649 29,451 23,638 5,814 2,165 3,834 1,743 -2000 33,311 3,418 1,721 1,697 29,643 23,766 5,878 2,130 3,944 1,749 -2001 33,498 3,411 1,729 1,682 29,726 23,740 5,986 2,085 4,127 1,815 -2002 33,227 3,429 1,714 1,715 29,463 23,535 5,929 1,931 4,221 1,852 -2003 32,772 3,506 1,696 1,810 28,963 22,828 6,135 1,969 4,421 1,949 -2004 32,373 3,612 1,689 1,923 28,438 22,351 6,086 1,953 4,391 1,979 -2005 32,962 3,802 1,687 2,115 28,831 22,084 6,747 2,394 4,679 2,425 -2006 33,720 3,838 1,705 2,133 29,582 22,119 7,463 2,619 4,865 2,667 562 2007 34,321 3,843 1,727 2,116 30,175 22,493 7,682 2,659 4,946 2,772 614 2008 34,734 3,820 1,717 2,103 30,650 22,929 7,721 2,731 4,903 2,578 612 2009 34,629 3,877 1,740 2,137 30,582 22,990 7,592 2,640 4,901 2,574 560 2010 34,973 3,917 1,748 2,169 30,904 23,069 7,835 2,761 4,929 2,517 742 2011 35,762 4,018 1,763 2,255 31,592 23,674 7,918 2,805 5,025 2,673 775

- 34 -

15

10

2-6

Statutory Health Insurance; SHI

Solidarity Principle

Benefit as Kind

Benefit as Necessary

2007 2008 2009 2010 2011 2012

62.4 62.6 63.5 65.0 64.6 65.9

38.1 38.2 38.7 39.9 39.6 40.017.9 18.2 18.7 19.1 19.2 20.16.4 6.2 6.1 6.0 5.8 5.8

237.1 240.4 245.8 249.2 251.1 256.2

26.3% 26.0% 25.8% 26.1% 25.7% 25.7%

a) 12.6 12.5 12.5 12.6 13.2 12.7

11.5 11.5 11.5 11.6 11.6 11.61.1 1.0 1.0 1.0 1.6 1.1

237.1 240.4 245.8 249.2 251.1 256.2

31.6% 31.2% 30.9% 31.1% 31.0% 30.7%

b) 3.2 3.1 3.2 3.1 3.2 3.0

78.2 78.2 79.2 80.6 81.0 81.6

- 35 -

Equivalence Principle

Cost Reimbursement Principle

Benefit as Contract

8

4,237

6500 4,237

4,237

500

1000

8

4,237

4,237

6500 500 1000

- 36 -

2-7

146 Statutory Health Insurance Funds: SHI-Funds

146 SHI-Funds

2009 SHI-Funds

SHI-Fund

2009

15.5 7.3 8.2

3,825

2012 1720

140

2

9

Central Health Fund

- 37 -

9

16 2012 2013

National Health Fund 2013 1938

1772 119

Central Health Fund

2013 1902

- 38 -

2012 2013

4.7 2011

2012 3.5

16 2012 2013 10

172.2 177.2 13.8 11.9

188.7 193.8

185.4 190.2 181.6 190.2

3.5 4.7 / 3.9 -

13.5 13.5

/ 3.2 1.6 12.7 14.3

2-8 2011 10

35.53

17.18 16.37

69.08 7 3

5.05 5.02

2

1.39 1.15 1.03 0.62

2011

15.5

2011

- 39 -

2012

GKV-Versorgungsstrukturgesetz

2013

2.05 60

10 2011

- 40 -

2-9

78.0%

146

- 41 -

BRH

BRH

13

13

- 42 -

3

- 43 -

- 44 -

2012 Social Insurance in Figures 2012

2008 Tax Map Gap for Sweden How was it created and how can it be

used ? Report 2008: 1B , Swedish National Tax Agency

2011 Taxes in Sweden 2011 An English Summary of Tax Statistical

Yearbook of Sweden , Swedish Tax Agency

2011 Orange Report: Annual Report of the Swedish Pension System 2013

47 2013 3

- 45 -

24

11 12

Riksrevisionen

Mr. Peter Rostedt, Director of International Relations

Mr. Peter Af Wetterstedt, International Relations Officer

Mr. Jimmy Hollen, Audit Director

11 12

Försäkringskassa

Ms. Bodhi Pieris, International Relations Officer

11 13

Pensionsmyndigheten

Mr. Arne Paulsson, Insurance Specialist

Ms. Lena Larsson, International Coordinator

11 13

Skatteverket

Mr. Kay Kojer, Tax Expert, Director of Development

11 14

Kronofogdemyndigheten

Mr. Lars Klint, International Coordinator

Mr. Philip Berg, Legal Officer

Mr. Olof Dahnell, Legal Advisor

11 15

Deutsche Rentenversicherung Bund

Mr. Markus Sailer, Department of Research, Development and Statistics

- 46 -

11 16

Bundesministerium für Arbeit und Soziales

Mr. Michael Rohrbach, Basic Issues, Financing and Pension Adjustment

11 16

Bundesministerium für Gesundheit

Mr. Thomas Renner, Head of Division (General Aspects of Financing in Health Policy)

K Z - Board of Audit[ c ^ 8 G \ Ü0 K Z > A S 8 1* b _ 6 S W Z c Æ ¥ b ] ^6õ µ6õ b b S G b É ~...

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Transcript of K Z - Board of Audit[ c ^ 8 G \ Ü0 K Z > A S 8 1* b _ 6 S W Z c Æ ¥ b ] ^6õ µ6õ b b S G b É ~...