How to calculate the endowment insurance of institutions in Hebei Province?

Basic endowment insurance for enterprise employees in Hebei Province

Content prompt:

I. Scope and objectives of implementation

Second, pay the basic old-age insurance premium.

Third, the establishment and management of personal accounts.

Four, the basic old-age insurance benefits

Verb (abbreviation of verb) Old-age insurance for employees of military institutions and institutions in Shijiazhuang

Six, the transformation of institutions endowment insurance

Seven, the basic old-age insurance for employees of government agencies and institutions.

Eight, the adjustment of pension insurance benefits

I. Scope and objectives of implementation

All kinds of employees of various enterprises in cities and towns within the administrative region of this province; Urban individual industrial and commercial households (including individual workers and helpers, the same below); And unpaid worker in other towns.

After the implementation of the Measures for the Implementation of the Unified Basic Old-age Insurance System for Employees of Urban Enterprises in Hebei Province (hereinafter referred to as the Measures), farmers recruited by enterprises from rural areas should also implement a unified basic old-age insurance system like other employees.

Second, pay the basic old-age insurance premium.

(1) payment base

1, the enterprise takes the total salary of the current month as the base of payment salary. (The total monthly salary is calculated according to the caliber stipulated by the National Bureau of Statistics, the same below).

2. Individual employees shall take all the salary income of the current month as the payment base. However, if the average monthly salary of individual employees in that year is higher than 300% of the average monthly salary of employees in the whole province in the previous year, the base of payment salary is 300%; If it is lower than 60% of the average monthly salary of employees in the whole province last year, the base of payment salary shall be approved by 60%.

The calculation unit of enterprise and employee payment wage base is yuan.

3, the following personnel according to the following methods approved payment wage base:

(1) For employees whose salary income is difficult to determine, the average monthly salary of employees in the whole province in the previous year shall be the base of payment.

(2) Laid-off workers, employees on parental leave, employees on long-term sick leave (more than 6 months) and other employees on long holidays shall be paid according to the average monthly salary of the year before they stop working.

(3) If the long-term learners sent by the unit retain the salary relationship, the monthly average salary of the year before my full-time study shall be taken as the base of payment salary.

(4) The employees sent by the unit to work abroad (border) shall be paid as the base salary according to their average monthly salary in the year before going abroad (border).

(5) Employees who have been identified as five or six disabled due to work-related disability receive disability allowance on a monthly basis, and the disability allowance is used as the payment base.

The salary base approved by the above-mentioned personnel shall not exceed 300% of the average salary of the whole province in the previous year, and the minimum shall not be less than 60%. Except for (1) personnel, the salary base of other personnel is adjusted every year according to the average wage growth rate of employees in the previous year.

(2) Payment proportion

1, the unit pays 20% of the total wages of employees.

2. Employees shall pay 8% of the total salary of the current month.

(3) payment method and management

1. The basic old-age insurance premium paid by individual employees shall be withheld and remitted by the enterprise when paying wages. The basic old-age insurance premiums paid by enterprises and employees are directly transferred in their accounts by banks entrusted by social security institutions, or paid directly by enterprises to social security institutions.

2, enterprises and employees should pay the basic old-age insurance premiums shall not be reduced. Poverty-stricken enterprises approved by the government are temporarily unable to pay, and individual industrial and commercial households who have gone through the formalities of suspension of business with the approval of the administrative department for industry and commerce shall go through the formalities of holdover at the social security agency, and the longest holdover period is 6 months. During the deferred payment period, the late payment fee will be exempted.

During the holdover period, employees will not calculate the payment period, and personal accounts will not record the payment temporarily. After full payment, the payment period is calculated according to the regulations and credited to the personal account.

Third, the establishment and management of personal accounts.

(A) the establishment of personal accounts

Personal accounts are established by local social security agencies at the rate of 1 1% of employees' contributions. All individual contributions of employees are credited to individual accounts, and the rest are included in enterprise contributions.

(B) personal account management

1. At the beginning of each year, the social security agency will calculate the interest of the employee's personal account in the previous year, and the interest will be included in the personal account, which will be used as the interest base for the next year together with the original storage amount.

2. The employee terminates or terminates the labor contract due to the expiration of the labor contract, dismissal, resignation, dismissal and other reasons. , his personal account shall be kept until he returns to work. The payment period of employees before and after the interruption of work is continuously calculated, and the amount of personal account storage is continuously calculated according to state regulations.

3. If an employee is sentenced to fixed-term imprisonment, reeducation through labor, criminal detention or dismissed by an enterprise, his personal account for endowment insurance shall be retained and interest shall continue to accrue according to regulations. After re-employment, the payment period will be calculated together.

4. When employees move across the overall planning area, the pension insurance relationship and personal account storage amount will be transferred accordingly. When moving in the same overall planning area, only the basic old-age insurance relationship is transferred, and the personal account storage amount is not transferred.

For the personnel transferred from state organs, institutions and people's organizations to enterprises, the transfer of personal accounts shall be carried out according to the provisions of DocumentNo.. Provincial Labor Department and Provincial Personnel Department [1997] 106.

5. For those demobilized from the army to enterprises, a personal account for basic old-age insurance shall be established at 1 1% of their salary.

(3) Personal account payment

1, after employees retire, the personal account pension in their basic pension will be paid from their personal account storage, and if the personal account storage is insufficient or there is no personal account storage, it will be paid from the social pooling fund; Basic pensions, transitional pensions and subsidies are paid by social pooling funds. The basic pension increased by the normal adjustment mechanism shall be charged from the personal account storage and social pooling fund respectively according to the proportion of personal account pension to basic pension when employees retire.

2. If an employee dies before or after retirement, and his personal account storage amount has not been received or has not been fully received, the personal payment part of the personal account storage amount shall be returned to the legal heir or designated beneficiary of the employee at one time by the social security agency.

3. After the death of private entrepreneurs, individual industrial and commercial households or other unpaid workers, the amount stored in their personal accounts shall be paid to their legal heirs or designated beneficiaries.

Four, the basic old-age insurance benefits

(A) the collection and calculation of the basic pension

Please refer to "China Labor Network-Virtual Office-Pension Calculation in Provinces and Cities-Hebei Province" for the conditions and calculation method of receiving the basic pension on a monthly basis.

(2) Relevant policies and regulations

1. Before the implementation of the system of joint payment of basic old-age insurance premiums by enterprises and employees, the continuous length of service calculated according to national and provincial regulations shall be regarded as the payment period. The deemed payment period shall be examined and approved by the competent department of the enterprise and the social insurance management institution of the labor and social security department at the same level. Among them, provincial, subordinate enterprises and military enterprises are examined and approved by the social insurance agency of the Provincial Labor and Social Security Department.

The actual payment period of employees shall be determined by the local social security agency according to the payment records.

2, urban individual industrial and commercial households, private entrepreneurs, etc. , according to the actual payment of basic old-age insurance premiums to determine the payment period. The above-mentioned personnel originally belonged to the employees of the enterprise, and the continuous length of service that I met the national and provincial regulations during my work in the unit before the implementation of individual payment is regarded as the payment period. The verification of the payment period shall also be reported to the social insurance management institution of the labor and social security department at the same level according to the affiliation of the original enterprise.

3, after the implementation of the individual payment system, enterprises and individual employees are not required to pay in full, must pay in full. If it is not paid in full, the payment period shall be deducted.

4, the basic old-age insurance after the implementation of the "unified account", the basic old-age pension plan to implement the old way, new way, intermediate way system.

(1) For those who have retired before the implementation of the Implementation Measures (that is, "the elderly"), the original pension calculation and payment method will remain unchanged, and the normal adjustment method for pensions will be implemented at the same time.

(2) The basic pension for employees who started working in 0996+/KLOC-0+65438 (i.e. "newcomers") after retirement shall be calculated and paid according to the basic pension and personal account pension stipulated in the implementation measures.

(3) For those who joined the work before the end of 1995 and retired after the implementation of the measures (hereinafter referred to as "intermediaries"), the monthly basic pension after retirement consists of the following four parts:

(1) Basic pension, the calculation and payment methods and standards are the same as those of "newcomers";

(2) Personal account pension, the calculation method and standard are the same as those of "newcomers";

③ Refer to Document No.24-3 [1998] 49 of Hebei Provincial Labor Department for the calculation and standard of transitional pension (available online);

(4) Subsidies and adjustment funds. For the calculation method and standard, see Document No.24-3 [1998] 49 of Hebei Provincial Labor Department (available on the Internet).

5. 1995 Employees who have joined the work before the end of this year, men under the age of 50 and women under the age of 45, and whose retirement living expenses are implemented according to the following provisions when the municipal and county-level enterprises have been confirmed by the Municipal Labor Appraisal Committee, and the provincial, subordinate enterprises and military enterprises have completely lost their ability to work due to illness or non-work-related disability.

(1) The calculation and payment methods and standards of personal account pension are the same as those of normal retirees;

(2) Transitional pension, according to the payment period before the end of 1995, 0.7% of my indexed monthly average payment salary will be paid every year;

(three) basic pension standards, living expenses, price subsidies and adjustment funds are paid according to half of normal retirees.

6. If an employee reaches the statutory retirement age or is completely incapacitated after appraisal, but the payment is less than 15 years, his pension will be paid in one lump sum. The calculation method is: 1.998, if you join the work and participate in the basic old-age insurance, the one-time calculation amount is the total storage amount (including interest) of your personal account for the basic old-age insurance; Before 1997 12 3 1, those who have joined the work and participated in the old-age insurance will be given an average monthly payment salary of two months every 1 year according to the payment period (including deemed payment period) before I set up my personal account, in addition to all the savings (including interest) in my personal account.

For 15 who joined the work and participated in the endowment insurance before the end of 1995, reached the legal retirement age or completely lost the ability to work, and left the production and work post after identification, the payment period was over 10 and was dissatisfied with 15, and the payment can be paid back to15 according to the regulations.

7, workers before reaching the statutory retirement age interrupt payment, meet the retirement conditions for retirement procedures, basic pension and transitional pension payment according to the following methods:

(1) basic pension = the average monthly salary of employees in the whole province in the previous year when payment was interrupted × 20%;

(2) Transitional pension = 0.4% of the payment period before the end of last year's average monthly salary of employees in the whole province × 1990 to the average payment wage index at retirement × 1995.

8. If an employee interrupts payment during his/her on-the-job period and resumes payment within the statutory retirement age, when he/she meets the retirement conditions, the basic pension and transitional pension shall be calculated and paid in the following ways:

(1) basic pension = [(total average monthly salary of employees in the province in the previous year when payment was interrupted/interruption times+average monthly salary of employees in the province in the previous year when retirement)/× 20%;

(2) Transitional pension = [(the total monthly average salary of employees in the province last year when payment is interrupted ÷ the number of interruptions+the monthly average salary of employees in the province last year when they retire) ÷2]×65438+ 1990 to 0.4% ×1the payment period before 1995.

9. Those who have won the title of model worker at or above the provincial level and the title of combat hero in units at or above the corps level, and those who have won the third prize of national scientific and technological progress and the second prize of provincial and ministerial level scientific and technological progress, who still maintain the honorary title when they retire, may, with the approval of the provincial administrative department of labor and social security, issue additional basic pensions at retirement according to 3% to 9% of the average wage of employees in the province last year.

1994 10 10/3 1 Those who have worked for 20 years in the third-line hard national defense science and technology enterprises and have worked in Tibet at an altitude of more than 3,500m for 10 and meet the conditions for improving their retirement benefits can be retired according to 3% of the average monthly salary of the employees in the previous year with the approval of the provincial labor and social security administrative department.

1994, 1 65438+1month,1,and then worked in third-line national defense enterprises and high-altitude areas, and the retirement benefits were not improved.

1994 10 3 1 For those who have been engaged in underground and high-temperature operations for 9 years and those who have been engaged in toxic and harmful operations for 8 years before retiring early, when calculating the transitional pension, 0.3% of their indexed monthly average wage will be added for each year of underground and high-temperature operations. Engaged in toxic and harmful work, each engaged in this work full 1 year, additional 0.6% of my indexed monthly average wage. But the total proportion of additional issuance shall not exceed 7%. After 1 994165438+1October1,no additional shares will be issued.

10. Retirees sentenced to fixed-term imprisonment or suspended pension payment during reeducation through labor can continue to receive pensions after their political rights are restored after they are released from prison or after the expiration of reeducation through labor. Retirees sentenced to fixed-term imprisonment with probation can continue to enjoy the basic old-age insurance benefits, and the period of serving a sentence, probation and reeducation through labor is not included in the normal adjustment range of pensions.

Verb (abbreviation of verb) Old-age insurance for employees of military institutions and institutions in Shijiazhuang

(a) the scope and object of implementation

All on-the-job personnel (including original staff, contract workers and temporary workers) and 1999 1 retired (resigned) personnel in Shijiazhuang.

(two) to pay the basic old-age insurance.

1, the unit pays the basic old-age insurance premium at 20% of the total wages of all employees; Individual workers pay the basic old-age insurance premium at 8% of their total wages.

2, units and individual employees must pay the basic old-age insurance premium in full and on time. Those in arrears must be paid back, and a late fee of 2‰ will be charged daily from the date of default.

3. Individual contributions are withheld and remitted by the employer from the salary.

(C) the establishment and management of personal accounts

1. The social insurance agencies of government agencies and institutions set up individual accounts for basic old-age insurance for the insured according to 0% of their paid wages. All individual contributions are credited to individual accounts, and the rest are included in unit contributions.

2. The amount stored in personal account shall bear interest according to the bank deposit rate of the same period every year.

3. When the insured person is transferred, the personal account transfer procedures shall be handled according to the documentNo. [1999]22 issued by the Labor and Social Security Department of the General Office of the Ministry of Labor and Social Security (which can be inquired online).

4, the insured interrupt payment, personal account shall be retained, and uninterrupted interest. After the insured re-participates in the basic old-age insurance, the payment period before and after the interruption of payment is calculated together.

5. If the insured dies while in office, the personal contribution and interest in the amount stored in his personal account shall be returned to the legal heir or designated beneficiary by the social security agency of the government institution.

(4) Endowment insurance benefits

1. Insured employees who meet the retirement (divorce) or resignation conditions stipulated by the state and have paid the basic old-age insurance premium in full and on time shall enjoy the basic old-age insurance benefits after being audited by the provincial social insurance bureau and approved by the provincial labor and social security administrative department.

2, the basic pension plan and payment methods, and the local institutions staff to implement the same approach.

Six, the transformation of institutions endowment insurance

(1) scope of implementation

The State Council and the relevant departments of the provincial government belong to some scientific research institutions and engineering survey and design units, as well as the following institutions.

(2) Relevant issues before reorganization.

1, the original restructuring units directly under the central government and the military restructuring units that implemented industry overall planning were directly incorporated into the provincial basic old-age insurance overall planning and implemented provincial management.

2. Before the transformation, the units that have participated in the overall planning of the basic old-age insurance for enterprises in the local area will continue to implement the provisions of the provincial government document 1998, and the original overall planning scope, payment base, payment ratio and basic pension plan and payment methods will remain unchanged.

3. Before the transformation, the units that have participated in the overall planning of the basic old-age insurance of government agencies and institutions will be transferred to the overall planning scope of the basic old-age insurance of enterprises from the date of transformation, and the unified measures for the basic old-age insurance of enterprises stipulated in the document of the provincial government 1998 will be implemented, and the policy of adding poor treatment subsidies during the five-year transition period will be implemented at the same time (the subsidy measures for the five-year transition period will be implemented according to the following provisions of Item (3) of Article 4).

4. Persons who have retired before the transition and those who retire early at one time during the transition period are not included in the overall scope of pension insurance, and their retirement pension standards, required sources of funds and daily management work are still implemented according to the original provisions. Among them, retirees who have participated in the overall planning of endowment insurance will no longer withdraw from the scope of overall planning.

(3) Payment of endowment insurance premiums

1. From the date of transformation, the transformation unit will pay the basic old-age insurance premium according to the payment base and proportion of enterprises and employees stipulated in the provincial government document 1998, and at the same time establish a personal account according to the proportion of my paid salary 1 1%. Among them, those who were not insured before the restructuring, during the five-year transition period, the unit will pay the basic old-age insurance premium according to the payment salary 1 1%, and the unit payment base, individual contribution ratio and individual account establishment scale will be implemented according to the provisions of Zheng Ji [1998] 1 and other documents.

2. Before the transformation, the continuous length of service of employees in the transformation unit is regarded as the payment period, and the basic old-age insurance premium is no longer paid.

(4) Basic old-age insurance benefits

1. If you have retired before the restructuring, the original retirement benefits will remain unchanged. Units with business expenses shall pay the difference between retirees' pension and the original treatment standard by the endowment insurance agency according to the basic monthly pension standard of enterprises in the whole province last year, and the original unit shall pay with business expenses or its own funds; Units without business expenses shall be paid by the endowment insurance agency in accordance with the basic pension standard of public institutions stipulated by the state.

2, adjust the basic pension for retirees of the restructuring unit, according to the enterprise approach, charged in the endowment insurance fund.

Those who have retired before the transition and those who apply for early retirement at one time during the transition period do not implement the above two provisions.

3. For those who joined the work before the transformation and retired after the transformation, the basic pension shall be calculated and paid in accordance with the method for calculating and paying the basic pension for enterprise employees stipulated in DocumentNo.. 1 in Zheng Ji. If the basic pension calculated according to the basic pension plan of enterprise employees is lower than the pension calculated according to the original pension plan of public institutions, the difference (hereinafter referred to as the poor treatment) will be solved by adding subsidies, and a five-year transition period will be implemented. Among them, those who retire in the first year from the month of restructuring will be given 90% bad treatment; 70% retired in the second year; Retired in the third year, 50%; 30% of retirees in the fourth year; Retirees in the fifth year10%; If you retire after five years, you will no longer receive this subsidy.

For retirees in transition, the sum of the approved subsidy standard and the pension calculated and paid according to the enterprise method shall not be higher than the pension calculated and paid according to the original institution method.

4, after the transformation to participate in the work of personnel, according to the provisions of the basic old-age insurance system for employees of local enterprises.

5, the province's annual average basic pension for enterprises, by the provincial administrative department of labor and social security according to the overall scope of enterprise retirees pension payment to determine and publish.

Seven, the basic old-age insurance for employees of government agencies and institutions.

(a) the scope and object of implementation

Personnel recruited and signed employment contracts by institutions in this province (excluding retirees and anti-employed personnel).

(two) to pay the basic old-age insurance.

1, and the basic old-age insurance payment base is my average monthly salary in the previous year. The minimum wage cannot be lower than 60% of the local average social wage of employees in the previous year, and the maximum wage cannot exceed 300% of the local average social wage of employees in the previous year.

2, the unit payment ratio is 20%; The proportion of individual contributions is 8%.

3. The employer shall pay the basic old-age insurance premium in full and on time, and declare and pay it monthly or quarterly. Individual employees are withheld and remitted from their wages by their employers.

4. If the employee terminates the labor contract with the employer, the employer shall apply to the social insurance agency of the institution for stopping payment.

(C) the establishment and management of personal accounts

1. Social insurance agencies of government agencies and institutions set up individual accounts for basic old-age insurance for each employee who participates in basic old-age insurance.

2. The personal account for basic old-age pension is established according to 1 1% of my payment base, in which all personal contributions are credited to personal accounts and the rest are credited to unit contributions. Interest on individual accounts is calculated according to the Interim Measures for the Administration of Individual Accounts of Endowment Insurance in Hebei Province (No.27/KLOC-0 [2000] of JiLao Social Affairs Office).

3. Employees who terminate the labor contract and interrupt payment shall keep their personal accounts. Re-insurance, payment period combined calculation, personal account storage amount of continuous interest.

After the employer and the employee terminate the employment relationship, if they re-participate in the work across the overall scope, they shall go through the formalities for the transfer of the old-age insurance relationship in accordance with the Notice of the Hebei Provincial Labor and Social Security Department on Supplementary Opinions on Several Specific Issues concerning the Interim Measures for the Administration of Individual Accounts of Basic Old-age Insurance for Institutions and Institutions in Hebei Province (No.200 [2000] of Ji Lao She Fa). The payment period can be calculated together.

4. If the employed person is a labor contract worker, the payment period can be calculated together.

5. If an employee dies during his/her service, the individual contributions and interest in the amount stored in his/her personal account shall be paid to his/her legal heir or designated beneficiary in one lump sum.

(4) Basic old-age insurance benefits

1, men over 60 years old and women over 55 years old can retire and enjoy basic old-age insurance benefits.

2. Basic pension plan

(1) Employees who have reached the statutory retirement age and actually paid 15 years or more can receive the basic pension on a monthly basis.

(2) Basic pension includes basic pension and personal account pension. The basic pension is calculated and paid according to 20% of the average monthly salary of local employees in the previous year, and the personal account pension is calculated and paid according to the amount stored in the personal account (including interest) divided by 120. If the employee reaches the statutory retirement age but the payment period is less than 15, the amount and interest of his personal account will be paid in one lump sum, and the basic old-age insurance relationship will be terminated.

(3) Before the reform of the old-age insurance system of state organs and institutions, employees who participated in the basic old-age insurance of government organs and institutions were granted temporary subsidized pensions, that is, if they participated in the basic old-age insurance of government organs and institutions for 15 years, the basic pension would be increased by 5% on the basis of the original calculation and payment standard; If the payment exceeds 15 years, it will increase by 0.7% for each increase of 1 year.

(four) the adjustment of the basic pension for employees after retirement shall be adjusted according to the increase of pensions for retirees in government agencies and institutions.

3. If an employee is sentenced to reeducation through labor during the period of receiving the basic pension, the basic pension will be stopped during the period of reeducation through labor or during the period of serving his sentence. After the expiration of reeducation through labor or the expiration of serving a sentence, the basic old-age insurance benefits can be restored after being examined and determined by the social security agency.

4 workers died after retirement, giving their legal heirs or designated beneficiaries a one-time funeral grant 400 yuan.

Eight, the adjustment of pension insurance benefits

The object of basic pension adjustment is retirees who have retired before that year, and retirees in that year will be included in the adjustment scope from the following year. The average adjustment range is generally 40% to 80% of the average wage increase of employees in the province last year, and it can be lower than 40% under special circumstances.

Persons who retire or resign early shall not adjust their pensions in principle before reaching the normal retirement age.

(A) the basic pension adjustment for enterprise retirees in 2004

1, adjustment scope and execution time

The scope of this adjustment of the basic pension for enterprise retirees is: enterprise retirees (including retired employees, excluding those who have retired according to the regulations of Jilao Society [2006 54 38+0]72) who have gone through retirement procedures before June 5438+February 3, 2003, and the basic pension will be increased from July 6544, 2004.

2. General adjustment criteria

Retirees and ex-employees who meet the adjustment scope will increase the basic pension of 0 yuan by 1 .65438+for each full year (including deemed payment years, the same below) (if they are less than 1 year, they will increase by 1 year).

3. Adjustment criteria for special groups

(1)19931231for those who retired before, 10 yuan will be increased per person per month on the basis of general adjustment;

(2)19, 983, those who were rated as intermediate and above titles before the title reform,19, 985, who were rated as associate senior and above titles after the title reform, and those who were employed by enterprises before retirement, will be given additional 20 yuan every month on the basis of general adjustment;

(3) On the basis of general adjustment, the former industrialists and businessmen will increase by 15 yuan per person per month.

The above groups can only take care of one item according to the principle of high or low, and cannot enjoy it repeatedly.

4. Adjustment criteria for low-income groups

(1) After the retirees enjoy the special group adjustment policy, if the payment period is over 19 or less, and the monthly basic pension is still lower than that of 330 yuan, they can increase 15 yuan, but the maximum increase will reach 330 yuan;

If the payment period is over 20 to 29 years, and the monthly basic pension is still lower than that of 440 yuan, the 20 yuan can be increased, but the maximum increase reaches 440 yuan;

If the payment period is over 30 years and the monthly basic pension is lower than that of 490 yuan, the 25 yuan can be increased, but the maximum amount of increase should reach 490 yuan.

(2) The basic living expenses of the resigned employees are still lower than those of 300 yuan last month on the basis of general adjustment (no preferential treatment policy), and can be increased by 10 yuan, but the maximum increase amount reaches 300 yuan.