1. What are the main contents of the unified basic old-age insurance system for employees of urban enterprises in China?
The content framework of China's current unified basic old-age insurance system for urban enterprise employees is determined by the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), the Provisional Regulations on the Collection and Payment of Social Insurance Fees and the regulatory documents issued by the Ministry of Labor and Social Security. Mainly includes the following aspects:
(1) coverage. The basic old-age insurance covers state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, as well as institutions and their employees who implement enterprise management. The people's governments of provinces, autonomous regions and municipalities directly under the Central Government may, according to local actual conditions, stipulate that urban individual industrial and commercial households should be included in the coverage of basic old-age insurance. In some places, freelancers are also included in the coverage of basic old-age insurance.
(2) payment base and rate. The proportion of basic old-age insurance premiums paid by enterprises shall generally not exceed 20% of the total wages of enterprises, and the specific proportion shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. A few provinces, autonomous regions and municipalities directly under the Central Government should report to the Ministry of Labor and Social Security and the Ministry of Finance for approval if it is really necessary to exceed 20% of the total wages of enterprises because of the large number of retirees and the heavy burden of old-age insurance. The proportion of individuals paying the basic old-age insurance premium should gradually reach 8% of the wages they pay. Individual industrial and commercial households and freelancers are responsible for their own payment, and the payment ratio is generally 20%. The payment base can be selected from 60% to 100% of the average salary of local employees (the payment base can only be 100% of the average salary of local employees from 20 10).
(three) the combination of social pooling and personal accounts. Social insurance agencies set up personal accounts for basic old-age insurance for employees according to the amount of11%(8% since 2007) of my salary. All individual contributions are credited to individual accounts, and the rest are included in enterprise contributions. With the increase of the proportion of individual contributions, the share of enterprises has gradually decreased to 0%. For personal account deposits, interest shall be calculated with reference to the bank deposit rate in the same period of each year. Personal account storage is only used for employee pension, and may not be withdrawn in advance. When employees are transferred, all personal accounts will be transferred. When an employee or retiree dies, the individual contributions in the individual account can be inherited. Enterprise contributions are all included in the social pooling fund except personal accounts.
(4) pension benefits. After the implementation of the old-age insurance system of "combining social pooling with individual accounts", employees who have joined the work and accumulated personal payment years of 15 years will be given a basic pension on a monthly basis after retirement. Basic pension consists of basic pension and personal account pension. At the time of retirement, the monthly standard of basic pension is 20% of the average monthly salary of employees in provinces, autonomous regions, municipalities directly under the central government or cities with separate plans in the previous year, and the payment period will increase by 1% every full year. The monthly standard of personal account pension is the amount stored in my personal account divided by the cumulative payment months. If the individual payment period is less than 15 years, he will not enjoy the basic pension after retirement, and the amount stored in his personal account will be paid to him in one lump sum.
Those who have retired before the implementation of the old-age insurance system of "combining social pooling with individual accounts" will still be given pensions according to the original provisions of the state, and the pension adjustment measures will be implemented at the same time.
If the old-age insurance system of "social pooling combined with individual account" takes part in the work before implementation and retires after implementation, and the cumulative period of individual contributions and deemed contributions reaches 15 years, a transitional pension will be given on the basis of basic pension and individual account pension according to the principle of balanced connection between old and new methods and basically balanced treatment level.
(v) Socialization of management services. We will change the distribution of pensions to socialized distribution, actively create conditions, and gradually shift the management and services of enterprise retirees to society. (6) Management of endowment insurance funds. Old-age insurance premiums are collected by social insurance agencies or tax authorities determined by the provincial people's government. The fund implements two lines of revenue and expenditure management. Implement provincial overall planning and localized management.
2. What rights and obligations do employees have to participate in endowment insurance?
The "Provisional Regulations on the Collection and Payment of Social Insurance Fees" stipulates the rights of individual employees who pay fees:
(1) The right to enjoy basic old-age insurance benefits. Individuals who pay fees have fulfilled their payment obligations in accordance with the law and reached the prescribed payment period. After retirement, they can enjoy all the benefits of basic old-age insurance according to law.
(2) Have the right to know. Individual payers have the right to inquire about the unit payment and individual account records to the endowment insurance agency in accordance with the regulations. When an individual payer finds that his personal account record is wrong, he may request the endowment insurance agency to correct it according to law. At the same time, it also has the right to require the unit to announce the payment of social insurance premiums to employees throughout the year.
(3) enjoy the right to supervise and report. Anyone has the right to report illegal acts related to the collection and payment of social insurance premiums. If the employer fails to fulfill the payment obligation according to the regulations, and the individual who pays the fee thinks that his social insurance rights and interests have been infringed, he may report it or submit it to the relevant department for handling. The administrative department of labor and social security or the tax authorities shall promptly investigate the report, handle it according to the regulations, and keep the informant confidential.
(4) Have the right to apply for arbitration, bring administrative reconsideration and administrative litigation. When a dispute arises between the payer and the employer due to their social insurance obligations, they may apply to the Labor Dispute Arbitration Committee for arbitration in accordance with the Regulations on Handling Labor Disputes in Enterprises. When there is a dispute between the payer and the social insurance agency on the conditions, payment standards and time limit of social insurance benefits, they may file an administrative reconsideration with the administrative department of labor and social security. If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people's court according to law.
According to the provisions of the Labor Law and the Provisional Regulations on the Collection and Payment of Social Insurance Fees, employees must participate in social insurance according to law and fulfill their payment obligations according to regulations.
3. What is the standard for employees to pay endowment insurance premiums?
According to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), the proportion of individuals paying the basic old-age insurance premium in1997 shall not be less than 4%. Since then, it has generally increased by one percentage point every two years, eventually reaching 8%.
Wages are calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income. If my average monthly salary is lower than 60% of the average monthly salary of local employees, 60% of the average monthly salary of local employees will be used as the payment base. If my average monthly salary is higher than 300% of the average monthly salary of local employees, 300% of the average monthly salary of local employees will be used as the payment base. Personal income tax is not levied on individual contributions, that is, when calculating personal wage income tax, the endowment insurance premium paid by individuals should be deducted. Retirees do not pay old-age insurance premiums. The basic old-age insurance premiums paid by individual employees are generally withheld and remitted by the employer in the era of paying wages.
4. What is the employee's basic old-age insurance personal account?
According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Old-age Insurance issued by the General Office of the Ministry of Labor (No.Lao Ban Fa [1997]16), the individual accounts of employees' basic old-age insurance refer to the unique accounts set up by social insurance agencies for each employee participating in basic old-age insurance, which are used to record the old-age insurance premiums paid by employees and the basic deposit account transferred from enterprise contributions. Personal account is the main basis for employees to receive basic pension after they meet the retirement conditions stipulated by the state and go through retirement procedures. The funds credited to the personal account include three parts: (1) the payment principal of the current year, including all individual contributions and the employer's contributions transferred to the personal account; (2) Interest generated by the principal of the current year; (3) Interest generated by accumulated storage over the years. When the employee retires, the employee's personal account pension in the month of retirement is divided by 120. Personal account pension is an important part of basic pension in the reform mode of combining social pooling with personal account. Personal account pension, basic pension, transitional pension and adjustment fund together constitute the basic pension for retirees. The establishment of personal accounts for employees' basic old-age insurance embodies the principle of sharing social insurance costs, increases the sources of old-age insurance premiums, and is also conducive to establishing an incentive and restraint mechanism to mobilize employees' enthusiasm for caring for and supporting old-age insurance. Personal account of employee's basic old-age insurance is one of the core contents of the enterprise employee's basic old-age insurance system which combines social pooling with personal account, and it is the concrete embodiment of the reform achievements of China's characteristic old-age insurance system.
5. What is the proportion of individual accounts for employees' basic old-age insurance?
According to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and relevant regulations, the personal account of employee basic old-age insurance is credited at 1 1% of the salary base of individual contributions, including all individual contributions and social insurance agencies transferred from enterprise contributions. The proportion of individual contribution 1.997 shall not be less than 4% of individual contribution wage, and the part transferred by the enterprise shall be made up to1%of individual contribution wage base; From 1998, the individual contribution will increase by one percentage point every two years, and the enterprise transfer part will decrease by one percentage point, eventually reaching 8% of the individual contribution wage base, and the enterprise transfer part will decrease to 3% of the individual contribution wage base. In areas where conditions permit and in years when wages increase rapidly, the growth rate of individual contributions can be appropriately accelerated.
In addition, according to the State Council's "Pilot Program for Improving Urban Social Security System", in Liaoning Province and other provinces, autonomous regions and municipalities directly under the Central Government, the old-age insurance premiums paid by enterprises are no longer included in personal accounts, but are all included in social pooling funds; The proportion of employees' individual contributions is 8%, all of which are credited to personal accounts; The proportion of personal account is adjusted from 165438+ 0% of my contribution salary to 8%.
6. Can an employee's personal account be inherited after his death, and how to calculate the inheritance amount?
According to the Interim Measures for the Management of Personal Accounts of Employees' Basic Endowment Insurance (No.12, 2004), the personal accounts can be inherited if employees die on the job or after retirement. Specifically:
(1) If an employee dies during his/her service, his/her inheritance amount shall be the principal and interest of the individual contribution portion in the personal account at the time of his/her death.
(two) the death of retirees, the amount of inheritance is calculated according to the following formula:
Inheritance amount = the balance of the personal account when the retiree dies × the proportion of the personal payment principal and interest in the personal account to the total storage amount of the personal account when he retires.
The amount of the estate shall be paid to the beneficiary or legal heir designated by the deceased before his death. The rest of the personal account is incorporated into the social pooling fund.
What are the benefits of participating in basic social endowment insurance?
(1) A sense of security for the elderly. After the insured reaches the statutory retirement age, he can receive the basic old-age insurance and the pension on a monthly basis until his death.
(2) Basic living is guaranteed. The pension level of the insured after retirement increases with the increase of the wage level of employees.
(3) There is no occupational difference. Employees of individual and private enterprises in cities and towns, as well as employees of state-owned and collective enterprises, can enjoy pension benefits according to the same basic pension plan and payment method when they retire, as long as they participate in social basic pension insurance.
(4) Activity does not affect the treatment. The work flow, pension insurance relationship and personal account of employees between all enterprises and individual economic organizations can be retained and transferred with them. The basic old-age insurance premiums paid can be calculated cumulatively, and the calculation of basic pension benefits will not be affected when retiring.