Basic pension = the average monthly salary of employees in this province in the last year when the insured retires ×( 1+ my average wage index) ÷2× payment period ×1%;
Flexible employees and enterprise employees, the average monthly salary of employees on the job last year is definitely the same, and the difference mainly lies in the wage index and payment period.
For enterprise personnel, the payment wage index is usually the actual wage level divided by the average monthly salary of employees in the above years; For flexible employees, according to the average monthly salary of employees in the previous year, combined with a certain proportion of payment grades, this payment grade is their payment wage index.
If the monthly payment base and payment period are the same, then the basic pension after retirement is naturally the same.
Personal account pension = personal account accumulation of my basic old-age insurance at retirement.
Whether employees of enterprises pay personal contributions at the rate of 8% or flexible employees pay contributions at the rate of 20%, they are all included in personal accounts at the rate of 8%. However, 20% paid by employees and companies and the remaining 12% of flexible employees are all included in the overall fund, so as long as the payment base and payment period are the same, there is no difference in the accumulated storage amount of personal accounts at retirement.
However, we can calculate that if the payment base is 15000 yuan, enterprise retirees only need to pay 8%, that is, 1200 yuan, while flexible employees need to pay 20%, that is, 3000 yuan, so enjoying the same retirement benefits requires completely different costs. For flexible employees, most of their own economic conditions are not good enough, so they are paid according to a lower proportion of payment grades, so most of them are not as good as enterprise retirees after retirement.
Whether flexible employees and enterprise retirees have the same pension after retirement cannot be generalized and needs specific analysis.
Because enterprise employees pay social security for urban employees, while flexible employees can pay social security for urban employees and urban and rural residents. So it should be discussed in two situations.
If both enterprise employees and flexible employees pay social security for urban employees.
According to the pension calculation formula, flexible employees and enterprise employees retire in the same area in the same year, with the same payment base and payment period, and the same pension after retirement.
In addition, the social security premiums paid by flexible employees are far greater than those paid by enterprise employees.
Therefore, as long as there is a job, it is most cost-effective for the employer to pay social security.
If flexible employees pay social security for urban and rural residents, enterprise employees pay social security for urban employees.
The difference is:
The pension calculation formula of flexible employees and enterprise retirees is the same, and the pension after retirement should be the same under the same conditions. But in real life, the pension of flexible employees is almost inferior to that of enterprise retirees.
As we know, the payment amount of endowment insurance is determined by the payment base and the payment ratio. The payment base is linked to the average social wage and grade coefficient, usually between 60% and 300% of the local average wage in the previous year.
The proportion of payment is relatively fixed. Part of the endowment insurance for enterprise employees shall be borne by enterprises and individuals. Enterprises bear 20% of the payment base, and individuals bear 8%.
Flexible employees, on the other hand, need to pay endowment insurance at 20% of the payment base, and then draw 8% from it into personal accounts, and the remaining 12% into overall accounts, which is relatively stressful. In addition, the income of flexible employees is usually unstable, so it is necessary to solve the problem of "having" first, and they often choose to pay according to a lower grade coefficient.
For example, if the monthly income of employee A and flexible employee B is 10000 yuan, employees only need to pay 8% of 800 yuan, and flexible employees need to pay 20% of 2000 yuan, which doubles the cost. Therefore, many flexible employees will choose to pay according to the lower grade coefficient of 60%.
Pensions for flexible employees and enterprise retirees consist of personal account pensions and basic pensions. The pension calculation formula of enterprise employees and flexible employees is the same.
The accumulated storage amount of personal account is 8% of the annual pension personal account storage amount, including interest, and personal account has bookkeeping interest. In the case of the same payment base and payment period, 8% of the individual pension accounts shared by both parties are equal, that is to say, the accumulated amount of individual accounts should also be equal.
The number of months counted is linked to the retirement age. At present, the retirement age of men is 60, that of female cadres is 55 and that of female workers is 50.
When the retirement age is the same and the accumulated amount of individual accounts is equal, the personal account pension is equal.
The amount of basic pension is linked to the average salary of the whole province in the last year when I retired, the average salary index of my contribution and the payment period. Some people say that the average social wage of the province in the previous year should be the same when retiring, but it should be noted that the time node of retirement is also very important. Sometimes the average social wage in the previous year calculated by retiring one month in advance may be different, which will affect the basic pension.
The payment period is better understood by the payment period of endowment insurance. My average payment wage index is the annual payment base of the insured divided by the local social wage of the previous year. For enterprise employees, this indicator is equivalent to the actual salary divided by the social salary of the previous year, while flexible employees are different. Their payment base is the social wage multiplied by the payment grade coefficient, so the average payment wage index of flexible employees is actually the payment grade coefficient.
At the time of retirement, the average salary and payment period of this province in the previous year are the same, and if my average payment wage index is equal, the basic pension is equal.
Generally speaking, the calculation and distribution of pension is influenced by factors such as payment base, payment period, social salary and retirement age. It is unlikely that the pensions of flexible employees and enterprise retirees will be exactly the same. However, flexible employees need to pay higher payment costs to get the same level of pension benefits as enterprise retirees, and it is easy to abandon insurance and break off diplomatic relations because of unstable income. In this regard, the government has also introduced many subsidy policies for people with employment difficulties, such as 4050 social security subsidies, but the policies vary from place to place, so you can consult the local labor and social security department.
In theory, the pension for flexible employees after retirement is the same as that for enterprise retirees, and it should be the same, but it can't be the same in practice.
First, the retirement age difference.
The retirement age for both men and women with flexible employment is 60.
60-year-old male workers, 55-year-old female cadres and 50-year-old female workers.
Second, the payment base is different.
The payment base is selected between 60% and 300%. Units and employees choose the payment grade by the unit. Government agencies and institutions generally pay 100% of their employees' basic salary, while employees in enterprises generally pay 60%- 100%. Some enterprises choose a fixed base to pay, for example, employees of this unit pay according to 4000 base this year.
The social security contributions of flexible employees are quite different, which is related to the change of local average monthly social security base.
For example, flexible employees in Shijiazhuang pay fees in stages. From June 5438 to April, a payment base was approved, and in May it was changed to June 56438+February. For example, from June 65438 to April, the payment standard is 7 17 yuan. According to 100%, the payment standard is 1 194 yuan. You are free to choose the amount of payment. However, in May, the payment base changed. May 65438+February, 60% paid 568 yuan, 100% paid 946 yuan.
Third, the difference of personal account pension.
General enterprise employees pay 60%- 100%, enterprises pay 16%, and individuals pay 8%. Personal account pension 8%.
60% of the social security premiums paid by flexible employees go into the social security pooling fund and 40% into personal accounts. Under the same conditions, the personal account pension of flexible employees is more.
Fourth, government subsidies.
Enterprise employees pay social security, and the government does not subsidize it.
Flexible employees pay social security and the government subsidizes them every year. The higher the payment level, the more government subsidies.
In short, paying social security is a slow and changeable process, and it is unlikely that flexible employees will receive pensions like enterprise employees after retirement.
We divide people who receive pensions after paying social security into three categories: civil servants and institutions, enterprise employees and flexible employees. Among these three types of personnel, civil servants and institutions have the most pensions, followed by enterprise employees, and flexible employees are the least. Why is this? Let me analyze it below:
Pensions are generally paid more. We assume that the location, payment ratio, payment base and index, and payment period of employees and flexible employees are the same. Let's compare these two types of employees. First of all, let's look at the calculation formula of pension:
Pension = basic pension+personal account pension
Basic pension = average salary of employees in the previous year at the time of retirement+(average salary of employees in the previous year at the time of retirement * my contribution index) /2* payment period * 1%.
Personal account pension = personal account deposit/calculation months (50 years old 195 months, 55 years old 175 months, 60 years old 139 months)
We can see that the amount of basic pension depends on the average salary of employees in the retirement area in the previous year, the payment period and the payment index. These indicators of these two types of personnel are the same, so there is no difference between them in basic pension, and the difference is mainly reflected in personal account pension.
Personal account pension mainly depends on how much has been paid before retirement. The contribution ratio of enterprise employees' pension insurance is 20% for enterprises, 8% for individuals and 8% for personal accounts. The proportion of flexible employees is the same in principle, but the state has some subsidy policies for flexible employees, because they have to pay part of the unit and individual. The personal part is reduced by 8%, and only 20% is required. Of this 20%, 14% goes to the social security pooling fund, and 6% goes to the personal account. There is a 2% monthly difference between the two here.
It seems that the proportion difference is very small, and the accumulated years are also very different. For example, the average wage in a certain area last year was 8,000 yuan, the contribution index was 0.5, the contribution of enterprise employees' pension insurance was 4,000 * 8% = 320 yuan, and the contribution of flexible employees was 4,000 * 6 = 240 yuan, and the difference between the two types of personnel was 65,438+960 yuan in February. Plus the interest part, we can see the difference between the two from the perspective of the minimum payment period of endowment insurance 15 years.
In short, under the same premise, the pension of flexible employees will be less than that of enterprise employees. As for how much less, different regions will be different. You can calculate it yourself according to the formula.
Viewpoint: Because flexible employees can choose social security for freelancers or social security for urban and rural residents. Therefore, the difference between flexible employees and enterprise employees' pensions cannot be generalized and needs to be compared and analyzed separately.
If you want to thoroughly understand the "difference between flexible employees and enterprise employees' pensions", you may wish to discuss with Mr. Chao!
1. The similarities between them;
In fact, the pension calculation formula of social security for freelancers and social security for urban workers is the same. Therefore, if the average monthly salary of employees, payment base, payment period, statutory retirement age and other factors affecting the pension level in the previous year are the same. Then, whether the insured chooses to pay social security is freelancers or urban workers, their retirement pensions are the same, and there is no difference.
2. Differences between them;
The only difference between the social security of freelancers and the social security of urban workers is that the "social security return rate" obtained by pension/endowment insurance is different.
① Social security for freelancers;
Take Beijing as an example, freelancers bear 20% of the payment base. If the social wage is X, the pension in the month of retirement is Y, and the number of payment months is N, the "social security return rate" of social security for freelancers is 20%XN/Y=XN/5Y.
② Social security for urban workers;
The same payment base, urban workers' social security bear 8%. According to the above formula, the "social security rate of return" of urban workers' social security is 8% xn/y = xn/12.5y. ..
Summary: Under the same conditions, the pension received in the month of retirement is the same, but the "social security return rate" of urban workers' social security is 2.5 times that of freelancers' social security. In other words, after receiving the same pension, freelancers pay more pension insurance fees, and the cycle of returning pension insurance through pension is longer!
1. The similarities between them;
Monthly pension = basic pension+personal account pension. (The premise is that China people have a transitional pension, which is ignored).
2. Differences between them;
The basic social security pensions for urban and rural residents are all subsidized by local governments, and the amount of subsidies varies according to the local economic situation.
The monthly standard of the basic social security pension for urban employees is based on the average monthly salary of employees in the previous year and the average monthly salary of myself, and the payment is paid to 1% every1year.
Take Beijing as an example:
① Social security for urban and rural residents;
Minimum and maximum payment base = basic pension 7 10 yuan;
② Social security for urban workers;
Minimum payment base basic pension = 7855× (1+0.6) ÷ 2×15% = 942.6 yuan;
The maximum payment base basic pension = 7855× (1+3) ÷ 2× 21%= 3299.1yuan;
Summary: Even if the social security for urban and rural residents and the personal account pension for urban workers are the same, the minimum monthly difference of basic pension in Beijing is 232.6 yuan, and the maximum monthly difference is 2589.438+0 yuan. In other words, the social security of urban workers is higher than that of urban and rural residents under the same old-age insurance premium.
First of all, if you have a job or pay social security for urban workers, you have the most pensions, and the insured pays the least pension insurance premiums, with the highest "social security return rate" and the highest cost performance;
Secondly, if you leave your job, you'd better choose freelancer social security, because the payment period of the two can be interconnected and you won't lose any pension when you retire;
Finally, if you only want to pay social security for individuals, it is recommended to give priority to social security for urban and rural residents. Not only can you freely choose the payment grade, but the basic pension is all financial subsidies. No financial pressure, high rate of return. Why not?
To put it bluntly, "flexible employment" refers to this part of laid-off workers who are separated from their original enterprises and pay their own pensions in society. This is also paid in three grades: high, medium and low. Most people who are forced to be laid off over the age of 50 buy low-grade or middle-grade ones. Of course, the pension they get is naturally less, which is different from that of enterprise retirees. This gap is quite large. When a policy is implemented, there will always be some people who suffer and some people who suffer. In the system design, don't let the losers suffer forever, and the exposed ones suffer forever.
The basic old-age insurance for urban workers must be paid at least 15 years, and the formalities can only be completed at retirement age, and then the pension can be received monthly. The calculation formula of pension is:
For enterprise employees, most enterprises pay endowment insurance according to the grade of 100%, so my average wage index is the ratio of the actual salary this month to the average monthly salary of employees last year; For flexible employees, due to their effective economic affordability, most of them choose a suitable payment grade according to the average monthly salary of employees in this province in the previous year between 60% and 300%, and pay pensions according to 20% of the payment base, of which 8% of the payment base is included in personal accounts, and the average payment index is the payment grade selected by individuals.
Both of them paid their personal contributions at the rate of 8% and included them in their personal accounts. The difference is that flexible employees have to pay an additional base of 12% to be included in the social pooling fund, which means that flexible employees need to pay 20% of the base, and only 8% is included in the personal account. The social pooling fund for enterprise employees shall be borne by the company and paid according to the proportion of 20%. Obviously, in order to ensure the same payment base and payment period, flexible employees pay more premiums than enterprise employees during the payment period, and finally they can maintain the same personal account accumulation when they retire.
However, the author takes the average social wage of employees in Shaanxi Province in 20 18 as an example to calculate, and finds that if we want to maintain the same payment base, flexible employees have to pay a lot more premiums than enterprise employees, such as choosing the top 300% ratio, paying an extra 2023 yuan per month, paying an extra 24276 yuan per year, and paying an extra 364 yuan140 yuan in 15 years. Even if you choose the lowest proportion of 60%, you will have to pay an extra 405 yuan a month, 4,860 yuan a year, 15 years 72,900 yuan, 20 years 97,200 yuan, and 30 years145,800 yuan. See the following table for specific levels of payment:
For flexible employees, most of them have no long-term stable jobs, unstable incomes and poor family economic conditions. Most of them are paid according to the lower payment grade of 60%, which is lower than the average monthly payment index of enterprise employees. Even if they have the same payment period, the treatment after retirement is certainly not as good as that of retired workers.
The calculation method of retirees' pension is a set of standard formulas, which are open and fair to all insured persons, and will not produce different treatment because the insured persons are enterprise employees or freelancers.
The amount of pension is related to the following factors.
The first is the insurance payment base.
Pay more insurance, and there will be more retirement pensions in the future. This is the so-called "pay more, get more".
The second is the insurance payment period.
It takes a long time to pay for insurance, and there will be more retirement pensions in the future, which is called "paying more for a long time".
The third is the social wage level.
Local social workers with high wages have more pensions.
Fourth, the region is different.
There will be some differences in different regions, such as subsidies and heating costs.
Therefore, as long as the insured person's insurance payment amount and number of years are the same, there is no difference in social wages and location, and there is basically no difference in retirement pension benefits.
Of course, due to historical problems, enterprise employees may have some transitional pensions, while flexible employees do not.
The difference between them mainly lies in the difference of personal burden. Enterprise employees, personal burden 8%, enterprise burden 20%; The individual burden of flexible employees is 20%.
In a word, the basic old-age insurance and medical insurance are the national welfare system, which is the basic guarantee for the people to have a sense of security and medical care, and the cost performance is very high.
How can it be the same? When flexible employees reach retirement age, they will be paid according to how many years and how much money you have paid. Those who have worked in an enterprise for more than 30 years can get more than 3,000 yuan, and those with professional titles can get more than 4,000 yuan, such as senior engineers.