Notice of Hangzhou Labor and Social Security Bureau of Zhejiang Province on Printing and Distributing the Implementation Measures for Improving the Basic Old-age Insurance System for Enterprise Employees
District, county (city) Labor and Social Security Bureau, Finance Bureau, the relevant units of the city:
"Measures for the implementation of improving the basic old-age insurance system for enterprise employees" has passed the legal review of the municipal government and is hereby issued to you, please implement it carefully.
June 5(th), 2007
Measures to improve the basic old-age insurance system for enterprise employees
According to the spirit of the Notice of Hangzhou Municipal People's Government on Improving the Basic Old-age Insurance System for Enterprise Employees (Hangzhou Zheng [2007]1No.), these implementation measures are formulated.
I. Overall objectives and main tasks
1. Overall goal: under the guidance of Deng Xiaoping Theory and Theory of Three Represents, establish and implement Scientific Outlook on Development, solve seven difficult problems, lead "harmonious entrepreneurship", build a well-off society in an all-round way, accelerate the strategic deployment of taking the lead in basically realizing the pace of modernization, give overall consideration to the current and long-term relations, and adhere to wide coverage, moderate level, reasonable structure and basic funds.
2. The main tasks at present and in the future: continue to consolidate the achievements of ensuring the timely and full payment of basic old-age pensions, further expand the coverage of basic old-age insurance, gradually establish personal accounts for basic old-age insurance, earnestly strengthen the collection and supervision of basic old-age insurance funds, actively and steadily implement the reform of basic old-age insurance calculation and payment methods, establish an incentive and restraint mechanism for participating in insurance contributions, establish a multi-level old-age insurance system, actively promote the socialized management and service of enterprise retirees, and continuously improve the socialized management and service level.
Two, continue to consolidate the results of ensuring the timely and full payment of basic pensions.
3, in accordance with the requirements of the central and provincial governments, consolidate the results, continue to ensure that the basic pension is paid in full and on time as the primary task, earnestly fulfill the responsibilities of governments at all levels for the basic old-age insurance for employees within their respective administrative areas, and prevent the basic old-age insurance fund from losing money due to personal accounts. It is necessary to further implement the requirements of the Notice of Hangzhou Municipal People's Government on Further Improving the Expansion of Basic Old-age Insurance and Fund Collection (Hangzhou Zheng [2002] No.4), actively adjust the structure of fiscal expenditure, increase the input of social security funds, and actively explore new channels for raising stable social security funds.
Third, further expand the coverage of basic old-age insurance.
4. In accordance with the requirements of the State Council and the provincial government, we will further expand the coverage of basic old-age insurance, focusing on non-public enterprises, urban individual workers (including urban individual industrial and commercial households and their employees, flexible employees, urban freelancers) and migrant workers.
5. Allow working-age agricultural household registration personnel in Hangzhou urban area (excluding Xiaoshan District and Yuhang District, the same below) to participate in the basic old-age insurance for employees with reference to the insurance payment method for urban individual workers. To apply for insurance, I will go to the municipal or district social insurance agency to register with the original and photocopy of my ID card and residence booklet, and pay the basic old-age insurance premium according to the regulations.
6. Conscientiously implement the Trial Measures for "Low-standard Payment and Low-standard Enjoy" of the basic old-age insurance for migrant workers in Hangzhou (Hangzhou Zheng [2006] No.46) (hereinafter referred to as the "Double Low Measures for Migrant Workers"). District, county (city) labor and social security departments should strengthen publicity, do a good job in implementation, and social insurance agencies at all levels should do a good job in the audit of migrant workers' insurance.
7. Further improve the endowment insurance premium collection mechanism. For employers who have gone through the tax registration but have not gone through the old-age insurance registration, the local tax department shall provide a list of newly registered enterprises to the labor and social security department on a quarterly basis, and the labor and social security department shall strengthen supervision and inspection, urge them to go through the social insurance registration and pay the basic old-age insurance premium.
8 unified payment base and proportion of urban individual workers. The payment base of urban individual workers is determined by 100% of the average monthly salary of employees in the whole province last year, and it will be gradually put in place in three years. In the following month, the implementation method in 2007 is 80% of the average monthly salary of employees in the province last year, 90% in 2008 and 100% in 2009. Conditional urban individual workers can choose the payment base to pay the basic old-age insurance premium between 100% and 300% of the average monthly salary of employees in the province last year.
Before the announcement of the average wage of employees in the whole province last year, the basic old-age insurance payment base was calculated according to the average wage of employees in the whole province last year.
The payment ratio is uniformly adjusted to 20%, of which 8% is included in the personal account.
All localities should further implement the social insurance subsidy policy for "4050" personnel and urban poor disabled individual industrial and commercial households and other people with employment difficulties, and create conditions for them to pay insurance premiums.
9. Insured persons who meet the requirements of Document No.4 [2004] of Hangzhou Municipal People's Government, have household registration in Hangzhou, and the payment period (including deemed payment period) when reaching the statutory retirement age is less than the required period of receiving the basic pension on a monthly basis are allowed to continue to pay the basic old-age insurance premium (hereinafter referred to as "the continuous payment personnel") according to the method of urban individual workers upon their own application and the approval of the social insurance agency, until the payment period reaches the required conditions of receiving the basic pension on a monthly basis.
10, the employer and the insured must pay the basic old-age insurance premium in full and on time. If the insured who establishes labor relations with the employer fails to pay the fee in the current year due to reasons other than his own, he is allowed to pay the fee in a lump sum before April 30 of the following year with the approval of the social insurance agency.
The supplementary base of the basic old-age insurance premium is determined according to 100% of the average monthly salary of employees in the whole province in the previous year. Before the announcement of the wages of employees in the province last year, the supplementary base was determined by 100% of the wages of employees in the province last year. The proportion of overdue repayment is the proportion stipulated by the overall planning area when repayment is made. Supplementary basic old-age insurance premiums shall be included in personal accounts at one time in the way and proportion specified at the time of payment, and the payment index during the payment period shall be calculated according to the average wage of employees in the province at the time of payment.
Four, adjust the basic old-age insurance personal account size
11.From June 65438+1October/0/day in 2006, the personal account size of the insured's basic old-age insurance was adjusted to 8% from 1 1% of his salary, which was all formed by individual contributions, and the unit contribution was no longer required. Urban self-employed workers are also included in personal accounts at 8% of the basic salary.
12, 2006 1 October 1, and after that, the personal account size of the insured who has gone through the transfer formalities according to the ratio of1%will be adjusted to 8% of the individual contribution salary and enterprise contribution from June1day, 2006. The personal account size of 1 1% of those who have paid "co-payment" before February 3, 2005 can remain unchanged, and the personal account size of newly created "co-payment" personnel will be uniformly implemented at 8% from June 1 2006. "Co-payment" personnel to participate in the basic old-age insurance for employees again, personal accounts accumulated together, the payment period is not repeated.
13, social insurance institutions at all levels should strengthen the personal account management of basic old-age insurance, carefully record the personal accounts of the insured, clean up and verify the personal account information, and promptly correct the incomplete and irregular bookkeeping practices of personal accounts.
14, the insured person flows across regions, and social insurance agencies at all levels handle the basic old-age insurance relationship and personal account transfer procedures according to regulations. Among them, from 1998 to 2005, the personal account scale was transferred according to the personal account storage recorded at that time, and from 65438+ 10/,and from 2006, the personal account scale (including the personal account of the previous year) was transferred by 8%, and at the same time, the payment salary and actual payment index information over the years were transferred. Those that have been transferred out according to 1 1% will not be processed.
Other co-ordinate areas of the insured into the urban area of Hangzhou, in accordance with the provisions of the "Hangzhou Municipal People's Government on further improving the basic old-age insurance system for employees in our city" (Hangzhou Zheng [2004] No.4).
Five, gradually implement the basic old-age insurance personal account.
15 According to the working idea of unified deployment, classified guidance and step-by-step implementation, on the premise of ensuring that the basic pension is paid in full and on time, personal accounts for basic old-age insurance will be gradually established from June 65438+1 October12006.
(1) Basic principles for personal accounts. Old, middle and new personal accounts should be separated, that is, the demarcation point is 65438+2006 10/month, and those who have retired before will not be verified; Those who have been insured and not retired, the personal accounts that have not been made before will no longer be made real, and will gradually be paid in the future; After the insurance, the individual account will be gradually implemented from the insurance payment.
(2) Achieve the goal of personal account. According to the accumulation of funds and financial resources in the overall planning area, if the payment capacity of the old-age insurance fund is 12 months or more at the end of 2005, the starting proportion of personal accounts will be 3%, which will be increased year by year, and it can be realized to 8% in one step if conditions permit; If the ability to pay is insufficient 12 months, the proportion of individual accounts shall be determined by the local government.
(3) Individual account funds should be managed separately from social pooling funds, and they cannot be used interchangeably.
(4) The specific implementation measures for personal accounts shall be formulated separately after the guidance and specific operation measures are issued in the province.
Six, adjust and improve the basic old-age insurance policy
16, Basic Pension Plan and Payment Method for "Newcomers"
After 1998, 10 and 1, the basic pension will be paid on a monthly basis from the month when retirement is approved, if the employee reaches the statutory retirement age and the payment period exceeds 15.
The basic pension consists of basic pension and personal account pension, which is expressed by the formula:
Basic pension = basic pension+personal account pension. These include:
(1) monthly standard of basic pension = (average monthly salary of employees in the whole province last year when the insured retires+average monthly payment salary of the insured) ÷2× total payment period×1%.
In which: my indexed monthly average payment salary = the average monthly salary of employees in the whole province last year when the insured retires × the average payment salary index of the insured.
The average payment wage index of the insured is: the average payment wage index of the insured in the past years when he retires (including the substitution index regarded as the payment period).
(2) Monthly standard of personal account pension = the amount of personal account when the insured retires ÷ the number of months corresponding to my retirement age.
The number of calculation and payment months shall be subject to the Personal Account Pension Calculation and Payment Month Table (Annex I). If you are under 40 years old when you receive the basic pension on a monthly basis, you will receive a personal account pension according to the number of months when you are 40 years old; If the person is over 70 years old, the personal account pension will be paid according to the number of months of 70 years old.
17, "middle-aged" basic pension plan and payment method
1997+February 3 1 (including the deemed payment period), those who took part in the work and paid insurance contributions will retire before February 20 10 65438+February 3 1, and the payment period will reach10 and 201.
The basic pension consists of basic pension, personal account pension and transitional pension, which are expressed by the formula:
Basic pension = basic pension+personal account pension ten transitional pension. These include:
(1) The calculation formulas of the monthly standard of basic pension and the monthly standard of personal account pension are the same as those in Article 16 of these Measures;
(2) Monthly standard of transitional pension = average monthly salary of employees in the whole province in the last year when the insured retires ×1average wage index before the end of 997 ×1years of my payment before the end of 997 (including deemed payment years) × 1.4%.
In the formula, the average payment wage index before the end of 1997 is the average of the payment wage index before the end of 1997 by the insured himself (including the substitution index of deemed payment years).
18, calculation and payment of basic pension for retirees
After the insured who meets the retirement conditions retires, the basic pension will be paid monthly, and the calculation method of the basic pension is the same as that of retirees.
19, according to the method of "low standard payment and low standard enjoyment", the insured reaches the statutory retirement age and meets the conditions for receiving the basic pension on a monthly basis. The basic pension is calculated according to the following methods:
(1) According to the documents of Zheng Hang [2003] No.7 and Zheng Hang [2005] 1 of Hangzhou Municipal People's Government, the basic pension for those who participate in the low-standard payment and enjoy the basic old-age insurance in Hangzhou and receive the basic pension according to these regulations (hereinafter referred to as the "double-low method for land-expropriated farmers") consists of basic pension and personal account pension.
The monthly standard of basic pension is determined by multiplying it by the payment coefficient after unified calculation.
Payment coefficient = (15× 0.7) ten unified payment years.
Sum of all payment years
The contribution coefficient keeps two decimal places.
The monthly standard of personal account pension shall be implemented in a unified way.
The basic pension (including price subsidies) is actually less than 4 10 yuan/month, and is paid at 4 10 yuan/month.
(2) According to the documentNo. [2006]46 of Hangzhou Municipal People's Government, if the basic pension is received in accordance with the "Double Low Measures for Migrant Workers", the basic pension will be calculated according to the following methods:
The basic pension consists of the basic pension and the personal account pension of the insured payer after 1998 1. The average monthly salary of employees in the whole province and the average monthly salary indexed by myself in the year above the monthly standard of basic pension are multiplied by the payment coefficient, and the payment is issued to 1% every full year. Expressed by formula:
Basic pension monthly standard = (the average monthly salary of employees in the whole province last year when the insured retires+the average monthly salary of the insured himself) ÷2× payment coefficient× total payment period× L%.
The monthly standard of personal account pension shall be implemented in a unified way.
1997 12 3 1 and retired after 1998 10, the basic pension and the personal account pension will be paid at the same time, and the transitional pension will be paid. The calculation method of transitional pension is the same as that of retirees who pay by unified method.
If the actual amount of basic pension (including price subsidies) is lower than the minimum living standard for urban residents in the overall planning area, the social insurance agency shall make up for it according to the minimum living standard for urban residents in the overall planning area.
(3) If the original low-standard payment personnel are transferred to the urban area of Hangzhou across the overall planning area, the social insurance agency shall do a good job in the continuation of individual accounts according to the factors such as the annual payment base, annual payment wage index, unified payment ratio of local employees' basic old-age insurance during the low-standard payment period, and low-standard payment ratio provided by the transferred social insurance agency.
In line with the conditions of receiving the basic pension on a monthly basis, the calculation method of the basic pension is the same as item (2) of this article.
(4) The basic pension consists of basic pension for personnel and personal account pension paid by various low-standard payment methods and unified methods. The basic pension is determined by multiplying the payment coefficient by the unified method, and the calculation of the payment coefficient is the sum of the low standard payment period multiplied by the corresponding payment coefficient plus the unified payment period divided by all payment periods.
Individual account pension calculation and payment methods are unified.
1997 12 3 1 and retired after 1998 10, the basic pension and the personal account pension are paid at the same time, and the calculation and payment method of transitional pension is the same as that of retirees who pay according to the unified method.
The basic pension (including price subsidies) is actually less than 4 10 yuan/month, and is paid at 4 10 yuan/month.
20, the basic old-age insurance payment period (including deemed payment period) less than one year, calculated to the month, keep 2 decimal places.
2 1 and those who retired (retired) before 65438+February 3 1 in 2005 will still be paid the basic pension according to the original method, and the normal adjustment method of the basic pension will be implemented at the same time.
22, released prisoners over the statutory retirement age, the actual payment period in line with the monthly basic pension conditions, you can apply for a monthly basic pension procedures. The calculation of basic pension and transitional pension is based on the average salary of employees in the whole province in the previous year when I reach the legal retirement age, and the wage index of payment during serving my sentence is zero. Personal account pension shall be calculated and paid according to the number of months corresponding to the age when I go through the formalities for receiving basic pension on a monthly basis, and the time for receiving basic pension shall be implemented from the month following the formalities.
23, self-employed demobilized military cadres after employment, should be in accordance with the relevant provisions of the state to participate in social insurance, to fulfill the obligation to pay, length of military service is no longer regarded as the payment period, and the actual payment period to calculate the corresponding social insurance benefits;
Demobilized military cadres to work in enterprises and participate in the basic old-age insurance, length of military service is regarded as the payment period, and combined with the actual payment period; Self-employed demobilized cadres can participate in the basic old-age insurance according to the urban individual worker insurance policy, and their length of military service is regarded as the payment period, which is calculated with the actual payment period;
Demobilized noncommissioned officers and demobilized noncommissioned officers receive a one-time resettlement fee when they are demobilized. If they are demobilized to local employment and participate in basic old-age insurance, their length of military service will be regarded as the payment period, which will be combined with the actual payment period.
24, did not reach the statutory retirement age, and the employer to terminate the labor relationship of migrant workers for some reason to terminate the old-age insurance relationship, upon his own application, approved by the social insurance agencies, the individual contributions (including interest) in his personal account are paid to him in one lump sum, and he does not enjoy the indexed monthly average payment salary. Before the unified system, I will be paid 2 months1the average monthly salary before the end of 997 for each full year of payment.
If an employee who has not reached the statutory retirement age terminates the old-age insurance relationship because he/she has settled abroad, he/she will pay all the savings in his/her personal account in one lump sum upon his/her application and approval by the social insurance agency, and he/she will not enjoy the indexed monthly average payment salary of 1 month every year. Before the unified system, I will be paid 2 months1the average monthly salary before the end of 997 for each full year of payment.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.