How to calculate the endowment insurance for employees who die on business?

In most areas of China, independent endowment insurance for central institutions has been established.

Policy Suggestions on Endowment Insurance for Institutions and Institutions (Taking Handan City, Hebei Province as an Example)

1, should the units and personnel participating in endowment insurance be government institutions? worker

The labor contract system of government agencies and institutions, the balanced distribution of employees of institutions and self-supporting institutions into the job market, the employment of floating people and institutions, and the staff of military institutions.

2. What are the principles for raising the endowment insurance premium of public institutions? Price?

The principle of raising the old-age insurance premium is: "Pay by income, save a little and leave a little, and accumulate the accumulated scale for many years, from one month to two months' pension expenditure. According to the "common principle of the state, units and individuals should bear a reasonable burden", the down payment ratio of the whole city is 27%, and the contribution of units to the total wages of employees and 7% of wages paid by individuals are calculated according to the current tax rate of 27% and the amount paid by individuals of 20%.

3. How to determine the payment wage base?

(1) It is stipulated that the salary items according to the basic salary contained in Hebei BMA [2002] No.47 include: (1) basic salary (2) post salary (3)(4) seniority salary; (5) post salary; (6) technical level (post) salary (7) allowance (part of living salary), (8) retention allowance and allowance; (9) Fuel allowance, post allowance (10) and bonus (1 1 housing allowance); A special industry allowance (12)( 13) regional allowance (14), overtime pay. & ltBR/(2) The basic salary of the floating personnel shall be at least not lower than the salary, and the personnel department shall recognize my certificate.

(3) The base salary is paid to the hired personnel, because the minimum calculation of my actual total salary can not be lower than 60% of the average social wage, and the maximum can not be higher than 300% of the average social wage.

4. How to pay the endowment insurance of government agencies and institutions?

The endowment insurance of government agencies and institutions shall be subject to the "monthly review" system, and all insured units shall pay in full and on time, and settle accounts on a monthly basis without paying fees. The State Council promulgated the "Provisional Regulations on the Collection of Social Insurance Fees", which will impose a 2‰ late payment fee on a daily basis, and the late payment fee will be incorporated into the endowment insurance fund.

If the insurance unit fails to declare, it shall be deemed as surrender within one year from the date of declaration. Retirement pension funds funded by social security institutions do not need to be declared. Refusing to pay the unit has the ability to pay all the formalities of endowment insurance, suspend treatment for more than 6 months, and surrender.

5. Retirees' pensions are borne by social insurance institutions?

Insurance and social security institutions bear the burden, and the pension units for retired employees include: (1) all provinces in China. From the current regulations, the final amount of government agencies and institutions (2) military service allowance; (3) Reserved subsidies and allowances; (4) fuel subsidies; (5) post allowance; (6) model worker honor allowance, (7) seniority allowance and (8) old-age protection allowance; (9) Living allowance for one to two months; (10) Nursing transportation expenses (11); (12) funeral expenses (13) personal account compensation. Part of the original funds scattered by the government agencies, institutions and social insurance agencies that distribute pensions within the overall project.

6. What about the total compensation fat in personal account?

In Hebei BMA Office [2000] 127, it is stipulated that part of the personal account deposit (including interest) paid by individuals is divided by 120, and the part less than five yuan is actually paid to five yuan. If the country introduces a new pension insurance system, the implementation mode of relevant national policies will be reformed.

Seven, the insured legal retirement age of labor contract workers and long-term workers, for retirement?

Workers under the labor contract system have reached the retirement age stipulated by the state, and the cumulative payment period (including, the one-time deemed payment period is 15- the same below), and they will go through retirement formalities in the current month and enjoy pension benefits from the next month, which is in line with the retirement age stipulated by the state. According to the payment 15 years or more, they don't enjoy the monthly pension treatment, and I pay for each full amount of personal account or salary pension premium within two months of one year.

Fixed employees of the state have participated in the old-age insurance for ten years, so as to reach the retirement age stipulated by the state, and have accumulated payment years, and enjoy the old-age insurance benefits from the next month. When they reach the retirement age stipulated by the state, they will be paid unqualified pension benefits for no more than 10 years on a monthly basis, which is the payment standard for all the deposits in personal accounts. Every year for two months, my payment period is as long as one year, and the average monthly salary will pay or pay the old-age insurance premium.

8. How to pay the multi-year old-age insurance premium for employees under the labor contract system? BR/>； Calculation and payment of pension insurance payment period for employees under labor contract system. The labor contract system for demobilized soldiers and young intellectuals in the process of recruitment, military service and going to the countryside is regarded as the payment period. Under the temporary and re-employed labor contract system, on September 30th, the proportion of 1.986 workers with continuous service and 1 workers with payment years after 10/has expired.

7 1, update the special provisions, the company of government employees?

BMA, Hanfa [20065438+0] No.30 stipulates: if an enterprise is transferred to an institution and reaches retirement age within one year, the social security institution will not accept its pension insurance relationship and the institutions and institutions that do not enjoy pension benefits; At least years old, when reaching retirement age, the social security institutions of government agencies and institutions can accept their pension insurance relationship. At the time of retirement, the calculation and payment of retirement benefits is based on enterprise endowment insurance.

9. How to insure the documents on the labor and personnel agency host?

(a) where the occupied city labor and social security departments at all levels of service centers, personnel exchange service center (hereinafter referred to as the "labor and personnel agency") personnel documents management staff, should be in accordance with the relevant provisions to participate in old-age insurance, pay old-age insurance premiums.

(two) the personnel of the unit entrusted by the employer to the labor and personnel agency to keep the personnel files shall be compatible with the nature of the employer's participation in the endowment insurance. Part of the nature of the enterprise, to participate in the basic old-age insurance for employees of urban enterprises, and pay the basic old-age insurance premium according to the enterprise payment standards and methods; Endowment insurance institutions that belong to the nature of the cause and participate in institutions and institutions shall pay endowment insurance premiums in accordance with the standards and measures stipulated by the province. When its personnel reach the national statutory retirement age, they will be paid pension insurance benefits according to the system.

(c) Workers of organs or institutions in the country of origin turn to self-employment. Resignation or dismissal for other reasons, the working relationship is entrusted by the units and individuals to the labor and personnel agency for safekeeping, and the documents are complete, and they can continue to participate in the implementation of endowment insurance for institutions and institutions. Pay the old-age insurance premium and enjoy retirement benefits in accordance with the Measures of Hebei Province on Endowment Insurance for Migrant Workers (J.R.F.Zi [1996] No.33). You can also participate in the basic old-age insurance for employees of urban enterprises, and pay the payment standard for urban individual industrial and commercial households according to the basic old-age insurance. According to the payment standard of individual industrial and commercial households in cities and towns, this is the fee calculated according to the individual payment standard of enterprise employees after my continuous service in the province. According to the relevant provisions of the state, it can be regarded as the payment period, and the original government institutions' insurance contributions are regarded as the individual pension insurance period, and then merged according to the actual payment period of urban individual industrial and commercial households' standards to reach the legal retirement age, and the payment is insufficient 15 years. The total amount of pension insurance benefits is based on the basic pension insurance.

(four) belongs to the enterprise employees and units to terminate or terminate the labor relationship, individual industrial and commercial households entrusted by the entrusted personnel files of labor and personnel institutions, should continue to participate in the basic old-age insurance. The total retirement benefits paid by individual industrial and commercial households in cities and towns according to the payment standard shall be regarded as the re-participation in the old-age insurance and basic old-age insurance after the merger of the calculated payment period and the actual payment period. According to the "Implementation Measures for Endowment Insurance for Floating Workers in Hebei Province", the payment exceeding 15 years can be combined to calculate the payment of pension and retirement benefits of institutions. Previously, it was regarded as the payment period, and the actual payment was for many years.

(5) College graduates who have no clear labor relationship or working relationship are entrusted by labor and personnel agencies to keep personnel files. You can choose to participate in the endowment insurance of government agencies, institutions or enterprises, pay the endowment insurance premium according to the appropriate regime, and clarify the labor relationship or work relationship. You must determine the nature of the unit with labor or work relationship and participate in endowment insurance.

(six) the labor and personnel agency shall timely handle and manage the documents, participate in the endowment insurance and pay the endowment insurance premium, and allow the custody documents to pay the endowment insurance premium by themselves. The endowment insurance agency or unified institution may also pay the endowment insurance premium. The endowment insurance premium paid by institutions shall be remitted to the endowment insurance agency in a timely manner according to the system.

(7) In the personnel file management documents of the labor and personnel agency, employment or reemployment, and the unit that transfers employment or reemployment, according to the nature of the employment or reemployment unit, they should continue to participate in the old-age insurance, and if they reach the national statutory retirement age before and after the payment of the old-age insurance premium, they shall be treated as the total pension of the old-age insurance system of the unit.

(h) When the insured transfers the management archivist of the labor and personnel institution or dies, transfers the endowment insurance fund, and participates in the basic endowment insurance for enterprise employees, according to the provisions of Zheng Ji [1998] 1 and other documents of the provincial party committee and government; Participate in the authoritative occupational endowment insurance according to the documents of Hebei BMA Office [2000] 127 and Hebei BMA Office [2000]200 of the Provincial Labor and Social Security Department.

(9) when the documents of the labor and personnel department are submitted to the member units of the Ministry of Labor and Social Security at the same level or the documents sponsored by the administrative department, the labor and personnel institutions shall manage the procedures for the archivists to pay the old-age insurance premiums and the old-age insurance agencies to pay the old-age insurance benefits.

10, how do the staff of government agencies and institutions join the insurance? Their total retirement fat?

Provisions on the Interim Measures for the Basic Old-age Insurance for Employees of Government Institutions and Institutions in Hebei Province:

(1) Recruitment of employed personnel refers to the personnel department of government agencies and institutions that have signed employment contracts (excluding the basic old-age insurance for retirees and re-employed personnel).

(2) Follow the principles of fairness and efficiency, rights and obligations accordingly, and its business shall be handled by social insurance agencies of government agencies and institutions.

(3) The basic old-age insurance, according to the principle of fixed expenditure based on income, takes the proportion of contributions shared by employers and individuals as a reasonable guarantee. The total monthly salary is the payment base, the minimum of which can not be lower than 60% of the average social wage in the previous year, and the maximum can not exceed 300% of the average social wage. The unit contribution ratio is 20%, and the individual contribution ratio is 7%. When the employer declares the monthly salary, and the laborer and the employer terminate the labor contract, the employer shall handle the HoldArea formalities in time. Measures for the Administration of Individual Pension Accounts Interim Measures for the Administration of Individual Pension Accounts of Institutions and Institutions in Hebei Province (Hebei BMA Office [2000] 127).

(4) When the labor contract is terminated and the employee is hired, the payment of the basic old-age insurance premium is suspended, and the personal account is kept. If you participate in the basic old-age insurance again, the payment period, personal account storage amount and interest will be calculated continuously.

After the employee and the employing unit terminate the labor contract, they shall go through the relevant procedures and transfer the payment period of the old-age insurance to merge according to the Interim Measures for the Administration of Individual Accounts of Basic Old-age Insurance in Hebei Province (No.200 [2000] of Hebei BMA) issued by the Department of Labor and Social Security of Hebei Province.

(5) Hire personnel to recruit workers with labor contracts. How long will it take to pay?

(6) After the death of the legal heir or designated beneficiary of the hired personnel, the personal contribution part and interest of the personal account of the gang members' basic old-age insurance will be paid in one lump sum.

(7) The employees of this unit shall pay the basic old-age insurance premium (including interest) according to the proportion of the current basic salary.

(eight) calculation and payment of basic old-age insurance benefits:

Men can retire at least at the age of 60, and women can retire at the age of 55 and enjoy basic old-age insurance benefits.

The birth record time of staff members shall be based on the original personnel files, personnel files and the birth time of household registration. The basis of the manual of payment period of endowment insurance and personal account statement. & ltBR/ Employees who have reached retirement age and actually paid fees 15 years or more can receive a basic pension on a monthly basis. The calculation items of basic pension include: basic pension, subsidized pension and funeral subsidy.

Basic pension includes basic pension and personal account pension. The basic pension insurance is calculated at 20% of the local average monthly salary of employees in the previous year, and the personal account pension and personal account storage amount (including interest) are divided by 120. If the recruiter reaches retirement age and the accumulated payment period is less than 15, he shall pay the personal account deposit and interest in one lump sum to terminate the basic old-age insurance relationship. about

Hire temporary workers to participate in the basic old-age insurance, and government agencies and institutions will issue subsidized pensions. Before the government agencies and institutions, the state issued a unified policy for the reform of the old-age insurance system, that is, since the basic old-age insurance premium of government agencies and institutions reached 15, on the basis of the basic old-age insurance, the part exceeding 15 will be increased by 5% of the original general payment standard, and will be increased by 0.7% every year. After the introduction of the state, the new policy for the reform of the basic old-age insurance system in government agencies and institutions was implemented by the state.

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.

Workers who are reeducation through labor, stop paying pensions during their service, are reeducation through labor, and are sentenced to labor will participate in the basic old-age insurance. If it is determined that the basic old-age insurance benefits can be recovered after the expiration of the sentence, it shall be handled by the social insurance agency.

After retirement, if one person dies, it will be given to the legal heir or designated beneficiary in one lump sum, and the funeral subsidy will be given to 400 yuan.

1 1, what are the rules for government agencies and institutions not to pay retirement pension insurance premiums for employees?

Units and individuals that meet the requirements of the state and are prepared to pay non-endowment insurance premiums shall go through retirement procedures according to the retirement age of employees, and shall cooperate with the clearing of the fees owed and fully enjoy the pension insurance benefits. Unable to pay the arrears, due to participate in one-month old-age insurance, the total pension, after deducting 0% of the total pension of units and individuals, fully recover the unpaid old-age insurance premium, and repay the previous monthly pension standard after deducting the pension part.

12, new requirements for early retirement, industry retirement and illness retirement of workers? about

Insured employees of government agencies and institutions shall strictly control early retirement, and the number of jobs and units in the retirement year shall be 10%, which shall not exceed the retirement period. Early retirement due to illness, 2% early retirement benefits every year, social security institutions for these retirees to issue retirement benefits for review, do not meet the conditions will be suspended.

13, how to ensure institutional transformation?

The problem involves two documents: (Ji BMA [2000] No.68) The Ministry of Labor and Social Security, in accordance with the spirit of the notice of Hebei Province, Hebei Provincial Department of Labor and Social Security and Hebei Provincial Department of Personnel on perfecting and standardizing the pilot reform of the endowment insurance system of government agencies and institutions, (Ji BMA [2002] No.47) the insured units carry out institutional reform or joint-stock or joint-stock cooperative system, joint venture, cooperation, reorganization, merger, sale and reorganization. The social insurance benefits and old-age insurance premiums of employees and retirees in the unit shall be handled according to the spirit of the Interim Measures for the Disposal of Assets of Small State-owned Enterprises in Hebei Province, document No.63 of Hebei State-owned Assets [1998] and Lloyd's of Hebei [1999] 1. The pension insurance fee for retirees, retired employees and retirees is 70 years old, which is paid by a complete social insurance agency to protect the loss of pension benefits for employees and retirees.

Units that participated in the overall planning of basic old-age insurance before the restructuring of government agencies and institutions shall, from the date of restructuring, transfer the overall planning scope of basic old-age insurance for enterprises and the transfer period of the transferred enterprises after the restructuring of the units until the completion, up to three months.

14, how to deal with the retirement and institutions that implement workers' technical posts and management posts? while

Staff, career managers or professional technicians of public institutions who have worked in management posts or professional and technical posts for more than 10 years and have reached retirement age will retire at retirement age.

15, year-end one-time living allowance for retirees from government agencies and institutions. Who paid for it?

Reporter Ji BMA Office [2003]125 stipulates that those who do not belong to the overall scope of basic old-age insurance shall be paid according to the original financing channels.

【 Description 】 Basis of policies and regulations for endowment insurance in government agencies and institutions:

(1) Notice of Hebei Provincial Department of Labor and Social Security and Hebei Provincial Department of Personnel on Perfecting and Standardizing the Pilot Work of Pension Insurance Reform in Institutions and Institutions (Hebei BMA [2002] No.47);

(2) Notice of Handan Labor and Social Security Bureau and Handan Personnel Bureau on Forwarding Hebei BMA [2002] No.47 (Han BMA [2002] No.23);

(3) Notice of the Department of Labor and Social Security of Hebei Province on Relevant Issues Concerning the Transformation of Endowment Insurance Institutions (Hebei BMA [2000] No.68); ....../& gt； (4) Notice of Hebei Province and the Department of Social Security on Printing and Distributing the Interim Measures for the Administration of Personal Special Accounts of Government Organs and Institutions in Hebei Province (Hebei BMA Office [2000] 127);

(5) Opinions of the Department of Labor and Social Security of Hebei Province on the Organization of the Discovery of Archivists by the Department of Endowment Insurance and Labor and Personnel (Hebei BMA [2001] No.38);

(6) Several Issues Concerning the Old-age Insurance Work of Institutions and Institutions (Hanbma [2001] No.30) issued by Handan Labor and Social Security Bureau and Handan Personnel Bureau;

(7) Notice of the Hebei Provincial Department of Labor and Social Security, the Hebei Provincial Department of Personnel and the Hebei Provincial Department of Finance on Printing and Distributing the Interim Measures for the Basic Old-age Insurance for Staff of Government Organs and Institutions in Hebei Province; Notice (Ji BMA [2003] No.42);

(8) Implementation Opinions of Hebei Province, Ministry of Education, Department of Labor and Social Security, Department of Finance, Hebei Province, Department of Personnel of Hebei Province and Office of Hebei Provincial Organization Committee on the Relationship between Social Insurance Benefits of Mobile Organs, Institutions and Enterprises (No.96 of Hebei BMA [2001]);

(9) Hebei Provincial Department of Labor and Social Security was transformed into an enterprise endowment insurance institution (Hebei BMA Office [2001] No.275);

(10) The Social Insurance Bureau of Hebei Province refers to the documentNo. [2002]47 issued by Langfang Hebei Social Security Bureau, and the social insurance of public institutions shall be examined and approved (No.[2003]4 of Hebei Machinery Social Insurance Agency);

(1 1), Hebei Provincial Department of Labor and Social Security, Hebei Provincial Department of Finance, "Asking whether the year-end one-time reward for government employees is included in the overall scope of endowment insurance, Hengshui Municipal Bureau of Labor and Social Security, Finance Bureau >; Reply (No.[2003] 125 of JiLao Social Welfare Department).