Common sense of the necessary pension system for Hungarian immigrants

Introduce Hungarian immigrants into the pay-as-you-go social security pension system. Since 1998, the Hungarian pension system has been composed of three parts: a. Tradition? Pay as you go? National social security pension;

B. Compulsory private pensions;

C. voluntary pension fund system.

Among them, A and B are two major components of the pension system implemented from 65438 to 0998.

pension

During the period of 1996-2008, the social security pension system gradually raised the retirement age. With the increase of retirement age, the retirement age of women also increases accordingly:

1940 was born and retired at the age of 56;

194 1 was born and retired at the age of 57;

1942 was born and retired at the age of 57;

Born in 1943, retired at the age of 58;

Born in 1944, retired at the age of 59;

1945 was born and retired at the age of 60;

Born in 1946, the retirement age is 6 1 year;

/kloc-women born before 0/940, the retirement age is 55 years old; For women born after 1946, the retirement age is 62.

1938 The retirement age for men born in this year is 6 1, 60 for those born before 1938, and 62 for those born after 1938.

Only those who have worked for 20 years can receive a full pension, and those who have worked for 15 years can receive a partial pension.

In addition to meeting other conditions, people with long service life, people whose work is harmful to health, people who retire early due to changes in employment policies (the pension will be paid by the employer before the person who retires early reaches the legal retirement age), and civil servants in other special departments (police, army, etc.). You can retire according to law before reaching the statutory retirement age.

As of June 5438+February 3, 20081,there are the following provisions on early retirement: men retire two years earlier than the legal retirement age, and women retire five years earlier; Those who have worked for more than 38 years can get a full pension, and those who have worked for 33-37 years can get a partial pension. The discount rate is determined according to the difference between the actual retirement and 38 years of service and the statutory retirement age:

The difference is 1-365 days, with a decrease of 0.1%;

The difference is 366-730 days, a decrease of 0.2%;

The difference was 73 1- 1095 days, a decrease of 0.3%;

The difference is 1096- 1460 days, a decrease of 0.4%;

The difference is 146 1- 1825 days, a decrease of 0.5%.

In 2009, the conditions for early retirement of individuals under 62 will be revised. By the end of 2008, the minimum age for women to retire early is 59 years (that is, no more than three years from the statutory retirement age), and the minimum age for men to retire early is 60 years, with working hours of 40 years or more (full pension) or 37-39 years (reduced pension).

20 13 the conditions for early retirement will be further revised. The core is that the early retirement age of both men and women is changed to 60 at the earliest, and they have worked for more than 37 years and enjoy reduced pensions. 6 1 year-old retirees, the pension will be reduced by 0.3% every 30 calendar days before reaching the statutory retirement age; For retirees aged 60-6 1, the reduction rate is 3.6%, and before it reaches 6 1, it will be reduced by 0.4% every 30 calendar days.

For those who are engaged in jobs harmful to physical and mental health, they can retire early on the basis of meeting the statutory conditions (after 2006, only employees whose employers also pay benefits and taxes for their length of service have the right to retire early). Men who meet the conditions of early retirement must work for more than 10 years, and women must work for more than 8 years. Employees who have worked in high-pressure environment for at least 6 years can retire 2 years in advance. Those who meet the requirements of early retirement and work overtime for 5, 4 or 3 years can enjoy early retirement reward 1 year.

Employees who have paid pensions by the employer to the statutory retirement age can enjoy early retirement benefits. In this case, according to the length of service threshold determined by the original pension, you can usually retire up to 5 years earlier than the statutory retirement age.

Pension is calculated by average income (salary) and the proportion (insurance) determined according to the length of service, and the average income is also the basis for relevant tax collection.

The average salary is calculated on the basis of 1988 65438+ 10/month 1 salary income after retirement. The income time span used to calculate the pension is increasing year by year, so the pension should be calculated incrementally based on the salary of the whole life span. Since June 65438+ 10/month, 2008, the average income used to calculate the old-age pension shall be calculated as follows. The income and wages from 1 987 65438+February 3 1 to 2013 65438+1October1must be deducted from the health insurance premium, pension tax, private pension fund fees and various expenses that employees should pay, as well as the above taxes.

When calculating the pension amount, the salary or income less than one year before retirement should be adjusted according to the income level of the previous calendar year and the increase of the national average net income.

In order to control pension expenditure and reduce the imbalance of pension payment, a salary is applicable during the transition period? Decline? The calculation rule, that is, if the average monthly income exceeds a certain level, when calculating the pension amount, only a part of the average income is used as the calculation basis, and the decreasing range is increased year by year according to the pension law to ensure the income? Decline? The calculation method finally quit.

Pension payment before 20 13 1: 43% of the average income of those who have worked 15 (and paid insurance premiums); Those who have worked/kloc-0.5 to 25 years will increase by 2 percentage points every year, and the highest (those who have worked for 25 years) will rise to 63% of the average income; 25-36 years of service increased by 1 percentage point every year, and the highest (36 years of service) rose to 74% of the average income; For those who have worked for more than 37 years, the annual increase is 1.5 percentage points; Those who have worked for more than 40 years will increase by 2 percentage points every year.

There is a so-called minimum pension in the Hungarian pension system, which is only applicable to full pension (at least 20 years of service). The minimum pension payment changes every year; From June 65438+10/October 65438 +0, 2008, the minimum pension payment is 28500 HUF, equivalent to 36% of the average pension. However, if the average monthly income is lower than the minimum pension amount, the pension payment amount should be 100% of the average monthly income.

For those who retired from the mixed pension system before 20 13 10, the social security pension payment will be equivalent to 75% of those who have the same length of service and income level but only enjoy the single social security pension system.

From 20 13 10, the calculation of pension is based on the total taxable income, and the calculation method is as follows:

Only enjoy a single social security pension system, 65438+ 0.65% of the average income multiplied by the number of years to enjoy pension benefits;

Enjoy the mixed pension system, with the average income 1.22% multiplied by the pension authorization period. In this case, the private pension will be used to supplement the social security pension.

In principle, those who have worked for 20 years, meet the requirements of receiving full pension, reach the relevant retirement age, and have worked for 30 days but have not received pension reward should enjoy the excess pension (reward). The excess rate is increased by 0.5% every 30 days on the basis of pension.

From April 1 2007, retired workers should also pay pension tax according to their income. As compensation, at the request of retirees, their pension amount should be increased in proportion, that is, 0.5% of the taxable average monthly salary or income should be increased every 365 days of work.

From June 5438+February 365438 +0, 2007, if the relevant annual income exceeds 12 times of the minimum wage, and the pensioner is under 62 years old, all pensions determined before the retirement age shall be owed for the rest of the year. These provisions shall apply to pensions determined before June 65438+ 10/2008, and from June 20 1 0.

Before 200 1, the tax rate of taxable pension is zero. From June 65438+ 10/day, 2007, the pension must be tied with any other income of the pensioner. The pension itself is tax-free and there is no need to levy personal income tax on it, but when other income is linked to the pension, the amount of the pension needs to be considered in tax calculation.

length of service

As a basic principle, only the year when the pension is paid can be counted as the length of service. However, according to the Old Age Pension Law which came into effect on June 1 998 65438+1October1,some years of service can be counted as years of service paid by the old age pension, such as years of higher education and years of compulsory military service. The length of service also includes parental leave (from 0968 65438+65438+ 10/). For mothers who have given birth before, the actual length of service should be increased by 365 days for each child, so as to eliminate the adverse effects caused by legal reasons.