Kunming Trial Measures for the Coordination of Retirement Funds for Enterprises Owned by the Whole People

Chapter 1 General Provisions Article 1 The retirement funds of enterprises owned by the whole people in Kunming (including enterprises owned by the whole people directly under the city, enterprises under provincial decentralization and enterprises directly under the county and district, the same below) shall be collected uniformly throughout the city. Unified management and unified use will give full play to the functional role of social insurance co-ordination, reserve and adjustment, and gradually transition from limited co-ordination to full-society co-ordination. Article 2: The management and services of retired employees shall implement the city's unified leadership, hierarchical management, combination of departments, and combination of specialized groups, actively create conditions, and gradually transition to socialized management. Chapter 2 Co-ordination Scope and Projects Article 3 All retirement funds of fixed employees of enterprises owned by the whole people in our city fall within the scope of co-ordination.

Retired employees who are currently managed and paid by the civil affairs department will be temporarily responsible for payment. Article 4 Based on the principle of “first easy before difficult, create conditions, and gradually expand”, the following items are currently tentatively planned for the overall retirement fund:

1. Retirement pensions and long-term payments issued in accordance with regulations Retired personnel receive retirement living allowance on a monthly basis;

2. Pay food price subsidies;

3. Food price subsidies;

4. Pay according to the national development ( 1985) No. 6 and the Provincial Government Yunzhengfa (1985) No. 61 document provide living allowances for retired and retired personnel.

5. Living allowances for retired employees as stipulated in Yunlao Insurance (1986) No. 7 and Yuncai Zi (1986) No. 56.

In the future, various living allowances for retired employees newly stipulated by the country and the province should also be listed as retirement fund co-ordination projects. Article 5 Medical expenses, hardship subsidies, water and electricity, rent subsidies, book and newspaper fees, health care expenses for work-related disabilities, nursing expenses, house construction expenses, transportation and boat expenses required for relocation, death and funeral subsidies, Difficulty subsidies for supporting immediate relatives after death and one-time immediate family pensions and pensions are currently not included in the overall planning items, and the original unit is still responsible for payment in accordance with current relevant regulations. Chapter 3 Collection and Management of Article 6: The overall fund for retirement benefits shall be raised based on the principle of “receive according to expenses, with some reserves”, and through balanced adjustments, we will gradually solve the problem of the abnormally light and heavy burden of retirement benefits among enterprises. .

The proportion of the retirement fund withdrawn is based on 14% of the total salary of each enterprise (the caliber of the total salary is based on the National Bureau of Statistics’ regulations on the composition of the total salary of all employees) and the five current retirement funds. The sum of 40% of the fee is withdrawn. When the withdrawal ratio needs to be adjusted, it shall be approved by the relevant municipal departments.

If the expenditures of individual enterprises increase or decrease too much, the Municipal Social Labor Insurance Management Office will put forward opinions, and upon review and approval by the Municipal Finance Bureau, Municipal Taxation Bureau, and Municipal Labor and Personnel Bureau, the retirement fund withdrawals can be appropriately adjusted. Proportion. Article 7 If an enterprise is a policy-related loss-making enterprise and causes excessive losses after paying the retirement pooling fund, the enterprise may submit an application, which shall be reviewed by the competent bureau (company) and reported to the finance, taxation, and labor and personnel departments at the same level for approval within a certain period of time. Appropriate adjustments to the loss lump sum base or income tax adjustments will be made. Article 8: After the retirement funds are coordinated and before the transition to socialization, each unit is responsible for the payment of retirement benefits. Article 9: In order to ensure that the overall planning fund has adjustment and turnover capabilities, the retirement fund shall be paid in advance for one month. That is: each enterprise withdraws the co-ordination fund based on the sum of 14% of the average monthly total salary and 40% of the average monthly five retirement expenses in 2006, and the balance after deducting the five retirement expenses is handed over to the municipal co-ordination agency as a working capital Use gold to adjust. The balance will be turned over and the difference will be allocated next month according to the settlement method stipulated in Article 13. If due to various reasons, the expenditure of the retirement fund of the coordinating agency exceeds the income, the financial department shall borrow the funds. Article 10 The balance of the enterprise's overall fund must be paid before the tenth day of each month; if payment is overdue, a late payment fee of five thousandths of the total amount of the enterprise's overall fund payable (expended from the enterprise's own funds) will be payable for each day that exceeds the due date. ). Late payment fees are transferred to the retirement fund. Article 11: Retirement overall funds shall be disbursed by enterprises under the "non-operating expenses" item.

Article 12 The collection of retirement overall funds shall be entrusted to the bank where the account is opened, and shall be regarded as wages in nature, and shall be transferred to the "Special General Fund Account" opened by the social labor insurance institution in the bank by way of collection and settlement in the same city. People's personal savings will be interest-bearing at the deposit rate for the same period, and the interest will be incorporated into the overall fund. Article 13: As for the settlement method of the retirement fund overall planning, the Municipal Social Labor Insurance Management Office adopts the method of "turning over the balance and disbursing the difference" to municipal enterprises (including provincial enterprises decentralized) and counties and districts, that is, enterprises shall pay according to the approved amount. After deducting the actual payment of the unified funds paid for the unified funds, the remaining balance will be handed over to the municipal social labor insurance management office by the municipal enterprises, and the county-owned enterprises will be handed over to the county social labor insurance agencies; the balance will be reported by the enterprises to the municipal government. , county and district social labor insurance institutions approve and allocate separately. Each county and district will settle with the municipal social labor insurance management office after balancing and adjusting among the coordinating units. Enterprises and counties must seek truth from facts and must not engage in fraud. If they are found to have underreported total wages, overreported the number of retirees, or withheld overall funds, they will not only immediately recover the full amount, but also impose fines in each case. The withdrawal, transfer and adjustment of retirement funds shall be carried out in accordance with the accounting settlement methods, statistical statements and relevant systems established by the municipal financing agency.