Proportion of employee pension insurance personal accounts

Endowment insurance is an important part of social security system and one of the five most important social insurances. The so-called endowment insurance (or endowment insurance system) is a social insurance system established by the state and society according to certain laws and regulations to solve the basic life of workers who reach the working age limit stipulated by the state and terminate their labor obligations or quit their jobs because of old age. According to the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and relevant regulations, the personal account of employee basic old-age insurance is credited at 1 1% of the salary base of individual contributions, including all individual contributions and social insurance agencies transferred from enterprise contributions. The proportion of individual contribution 1.997 shall not be less than 4% of individual contribution wage, and the part transferred by the enterprise shall be made up to1%of individual contribution wage base; From 1998, the individual contribution will increase by one percentage point every two years, and the enterprise transfer part will decrease by one percentage point, eventually reaching 8% of the individual contribution wage base, and the enterprise transfer part will decrease to 3% of the individual contribution wage base. In areas where conditions permit and in years when wages increase rapidly, the growth rate of individual contributions can be appropriately accelerated. In addition, according to the State Council's "Pilot Program for Improving Urban Social Security System", in Liaoning Province and other provinces, autonomous regions and municipalities directly under the Central Government, the old-age insurance premiums paid by enterprises are no longer included in personal accounts, but are all included in social pooling funds; The proportion of employees' individual contributions is 8%, all of which are credited to personal accounts; The proportion of personal account is adjusted from 165438+ 0% of my contribution salary to 8%.

Legal objectivity:

The Interim Regulations on the Collection and Payment of Social Insurance Fees stipulates that social insurance agencies shall send personal account statements of basic old-age insurance to paying individuals at least once a year. The Notice of the General Office of the Ministry of Labor and Social Security on Issues Concerning Standardizing the Management of Personal Accounts of Basic Old-age Insurance for Enterprise Employees further stipulates that social insurance agencies should properly keep the records of old-age insurance contributions and personal accounts, publicize and print personal account statements at least once a year, and establish various forms of personal account inquiry systems to record personal inquiries and reconciliations, so as to facilitate the insured to know the balance of corporate contributions and personal accounts. When employers and individuals have objections to the personal account statement published by the social insurance agency, they can go to the social insurance agency to inquire and ask for correction. Social insurance agencies shall promptly verify and correct the objections of employers and employees. The establishment of personal account reconciliation system is a measure to safeguard the rights and interests of insured employees, which is conducive to employees' safeguarding their legitimate rights and interests, and also plays a supervisory role in social insurance agencies and units where employees work. In addition, because the payment made by the employer and the withholding and remitting of the old-age insurance premiums payable by employees are directly related to the basic pension level of employees after retirement, the dispute between employees and social insurance agencies on the record of personal accounts after retirement can be avoided and effectively solved by implementing the system of personal account statement for employees' basic old-age insurance. During the period when the enterprise where the employee works owes the basic old-age insurance premium, the individual employee can continue to pay the old-age insurance premium, and the full payment is credited to the personal account, which is calculated as the actual payment period of the employee.