How do enterprise employee social security and agency social security calculate pensions? Why is the gap so big?

There is a certain gap between the pension benefits of retired employees in enterprises and those of government agencies and institutions. It used to be said that it was caused by the dual-track system, but after the merger, the gap still exists and the gap has not narrowed. What is the reason for the gap? Analysis, there may be the following reasons:

First, the gap caused by the dual-track pension accounting system.

Before the 1980s, the accounting methods of pensions for employees in enterprises and institutions were the same. After the reform of the old-age insurance system in the 1990s, enterprises took the lead in the reform of the old-age insurance system, but institutions did not. In this way, the system of enterprise professional accounting pension is different from that of government agencies and institutions. There is bound to be a certain gap between the two systems in the accounting of pension.

Pensions for retired employees of enterprises are calculated according to the contributions of old-age insurance and deemed contributions, and generally consist of two parts: basic pension and personal account pension (transitional pension may be available for those who worked before 1996). The calculated post-retirement pension level is roughly equivalent to about 40-60% of the on-the-job salary.

The accounting method of old-age retired employees in government agencies and institutions (those who retired before 20 14 and 10) is different from that of enterprise retired employees. They calculate the pension by multiplying the basic salary by a certain proportion, which is determined by the length of service. 90% have worked for more than 35 years, and 85% have worked for 30 to 35 years.

Even if the wages of employees in enterprises and institutions are the same, the pensions calculated by this dual-track system are definitely different, and employees in government institutions are higher than those in enterprises.

The second is the gap caused by the large difference in the payment base.

20 14 10 After institutions and institutions implement the same old-age insurance system as enterprise employees, the dual-track system will be merged. If the pension is calculated completely according to the new method, the gap between the two should be narrowed, but it is still difficult to narrow the pension gap because of the large wage income gap.

Generally speaking, the income of the staff of government agencies and institutions belongs to the upper-middle level in the local area, and it belongs to the group with higher wage income, and its monthly income will also be higher. It is normal for ordinary employees to reach 6000 yuan per month, and it is normal for those with positions to reach 8000 yuan or 9000 yuan or even more than 1000 yuan, but it is different for employees in enterprises. Except for a few industries and a few people, the wages of most enterprise employees are not high.

The payment base of endowment insurance is based on wages. The higher the wage income, the higher the payment base and the higher the personal account balance. In addition, the endowment insurance contributions of government agencies and institutions will be high or low, while the contributions of employees in enterprises are often not too high, and some will be low or high. Therefore, although the pension is calculated in the same way, there will be a big gap in pension benefits due to the large gap in payment base.

In addition, the staff of government agencies and institutions are generally stable, will not be unemployed, and will not interrupt the payment of old-age insurance, while the employees of enterprises are different, and may be unemployed, and may interrupt the payment of old-age insurance after unemployment. Some flexible employees may also stop paying fees for economic and other reasons. In this way, the payment period of the staff of government agencies and institutions will be longer, and the payment period of some enterprise employees will be shorter. Different payment years will be reflected in the pension. Pensions with a long payment period will be higher, and vice versa. This creates a gap.

Three, calculate the gap caused by different index values of transitional pension.

Shortly after the implementation of the endowment insurance system in government agencies and institutions, retirees in government agencies and institutions are still "middle people" (they will join the work before September 20 14 and retire after June 20 14). When these "middlemen" retire, there will be transitional pensions in addition to basic pensions and personal account pensions.

It is understandable that there is a transitional pension, just like some enterprise retirees who joined the work before 1996, there is also a transitional pension, which is a compensation for the low personal account pension calculated without actual payment before.

When calculating the transitional pension, the "middleman" of enterprise retired employees adopts the average wage index, which is generally determined by 1, regardless of enterprise leaders and ordinary employees, engineers or workers; The use of retired "middle people" in government agencies and institutions is regarded as the payment index, which is determined according to the post and rank at the time of retirement. The higher the position and rank, the greater the index and the higher the calculated transitional pension. When employees retire, their index will be greater than 1, and it will be higher if there is a position. For example, when a teacher with an associate senior professional title retires, the index will reach about 2.

When calculating, the different values of the index lead to higher transitional pensions for "middle-aged people" in institutions and institutions, which makes them have a gap with employees in pensions. Of course, this gap does not exist after all "middlemen" retire.

Fourth, there is no gap caused by annuity.

Annuity is a supplementary pension insurance system. Enterprises implement the enterprise annuity system, and institutions and institutions implement the occupational annuity system. Although the contents of these two systems are different, they are both supplements to the old-age insurance.

20 14 10 After the reform of the endowment insurance system for government agencies and institutions, all government agencies and institutions have implemented the occupational annuity system. Although the enterprise annuity system was introduced earlier, it is not a mandatory system, but a system that needs to be established in enterprises after collective consultation between enterprises and employees. In order to reduce costs and increase profits, ordinary enterprises will not actively negotiate to establish such a system. Therefore, most enterprise employees do not have enterprise annuities.

After retirement, employees of government agencies and institutions will receive occupational annuities every month, while most employees of enterprises have no enterprise annuities to receive, and there will be a gap in pension income.

How much impact will it have on the annuity? At present, the occupational annuity system of government agencies and institutions has been implemented for nearly 7 years. Employees of government agencies and institutions pay the occupational annuity at a monthly rate of 8,000 yuan. When they retire at the age of 60 at the age of 2021/kloc-0, the accumulated personal account balance for seven years is 80,600 yuan (excluding interest), and they can receive the occupational annuity 580 yuan on a monthly basis after retirement.

From now on, the later the staff of government agencies and institutions retire, the longer it takes to pay the occupational annuity, and the higher the occupational annuity they get after retirement. If the staff of public institutions start to pay occupational annuities from June 20 14 to June 20 10, and the average monthly payment base is 8,000 yuan, when they retire at the age of 60 from June 2044 to June 2048 +00, their personal occupational annuity account will be 345,600 yuan (excluding interest), and they will receive 2,486 occupational annuities every month after retirement. If the personal occupational annuity account is included, if the enterprise does not establish the enterprise annuity system, its employees will not receive the annuity after retirement.

At that time, retired employees of enterprises without enterprise annuities could only watch retirees of government agencies and institutions receive these occupational annuities of more than 2,000 yuan. The gap in annuities has also caused the gap in pension benefits between employees of enterprises and staff of institutions.

Based on the above situation, the gap between retired employees of enterprises and retirees of government agencies and institutions is mainly caused by factors such as the dual-track accounting of pensions, the gap in payment base, the gap in payment years, the gap in the calculation and payment of transitional pensions, and whether the annuity system is implemented.

If the "middlemen" of government agencies and institutions are retired, if the salaries of the staff of government agencies and institutions are as high as those of enterprise employees, and the payment period is one year, and the employees of enterprises and institutions also implement the annuity system like those of government agencies and institutions, then the gap between enterprise employees and employees of government agencies and institutions will not exist, or the gap will be very small. Look forward to this day coming soon!

The above is my personal understanding and opinion. If there is anything wrong, please criticize and correct me.

How do enterprise employee social security and agency social security calculate pensions? Why is the gap so big? In my opinion, the retirement pension gap between enterprise employees and government employees is so large that the gap is still calculated in multiples, which is caused by various reasons. Specifically, there are both reasons for the calculation method of pension and the level of wage income.

First of all, analyze and explain the reasons for the calculation method of basic pension. On the surface, after the reform of pension integration, employees of government agencies and institutions, like employees of enterprises, are generally unified in the calculation and payment of basic pensions. But the actual differences and differences are still very obvious and huge. For example, the dual-track system of retirement benefits has caused and led to a huge gap between the initial retirement benefits of enterprise employees and government employees, and the expected goal of substantive integration has a long way to go; Due to the policy division on the deemed payment index, the gap between enterprise employees and government employees in the calculation and approval of basic pension is getting bigger and bigger. The value of enterprise employees' regarded payment index has been consistent for decades, and it is still faithfully implemented according to the integer 1

Re-analysis and explanation of the reasons for the average income level of government employees. Since 1990s, the average wage level of government employees has been increasing and developing rapidly. And the actual average wage income level is much higher than that of enterprises. However, due to the decision and formation mechanism of enterprise wage income level, it is closely related to enterprise benefits. The source of wage income of government agencies and institutions is completely paid by the state finance. Due to the huge gap between employees of enterprises and employees of institutions, it will inevitably lead to the "overpayment and overpayment" of retirement benefits of institutions.

Thanks for reading, please pay attention! Readers and netizens are welcome to criticize and correct me.

Although endowment insurance for enterprise employees and endowment insurance for government agencies and institutions belong to social security for urban employees, there is indeed a big gap in treatment. The main reasons are as follows:

First, the payment methods are different. Endowment insurance for enterprise employees and endowment insurance for government agencies and institutions not only have the same payment stalls, but also have a minimum standard of 60% and a maximum standard of 300%. The minimum payment period is also 15 years. However, in daily life, most small and medium-sized enterprises have low payment base and amount of endowment insurance due to poor economic benefits and low wages, whether it is units or individuals. For example, the average payment base is only about 60%. Because government agencies and institutions enjoy financial allocations, employees' wages are guaranteed. Whether it is a unit or an individual, the payment base and payment standard of endowment insurance are relatively high. For example, the average payment base is above 100%. Due to the difference between the payment base and the payment salary, there will naturally be a big gap between the pension benefits of employees in enterprises and those in government agencies and institutions when they retire.

Second, the composition of pensions is different. 20 14 10 1 after the reform of the old-age insurance system in government agencies and institutions, in order to prevent the old-age benefits of "middle-aged people" in government agencies and institutions from being damaged, the state regards their formal service before the reform of the old-age insurance system as the payment period, and uses a transitional pension as compensation. In this way, the basic pension for retired "middle-aged people" in government agencies and institutions consists of three parts: basic pension, personal account pension and transitional pension. However, enterprises have established the endowment insurance system for decades. At present, most retirees are "newcomers", and the basic pension of "newcomers" consists of basic pension and personal account pension. Due to the different composition of pensions, the pensions of employees in enterprises and institutions after retirement are definitely different.

Third, the calculation method of pension is different. When enterprise employees retire, the Social Security Bureau integrates the pension calculation formula and calculates the pension benefits one by one according to the payment base, payment period and payment amount of their old-age insurance. However, during the transition period of 10, the "middle school" of government agencies and institutions should adopt the way of comparing the old and new methods to calculate pensions, and limit the high and guarantee the bottom. Due to the different calculation methods of pensions, there is naturally a gap between the pensions of enterprise employees and those of government agencies and institutions when they retire.

In short, the differences in the payment base, payment standard, pension composition and pension calculation and payment methods of old-age insurance will definitely lead to the gap in pension benefits between employees of enterprises and personnel of government agencies and institutions after retirement. Of course, these problems are being solved step by step. With the deepening of reform, the pension gap between retired employees of enterprises and retirees of government agencies and institutions will gradually narrow.

There are three main reasons why the pension benefits of enterprise employees are far lower than those of government officials. First, the payment time is much shorter, second, the payment amount is much less, and third, there is one less occupational annuity.

After 20 14, the staff of government agencies and institutions in China reformed the old-age insurance system and began to pay the basic old-age insurance for urban employees like enterprise employees.

However, due to the different insured groups, it is subdivided into basic endowment insurance for enterprise employees and basic endowment insurance for institutions, and the two insurance funds are established and managed separately.

However, the essence of both is the basic old-age insurance for urban workers, and the system settings are exactly the same.

First, the payment modes of the two types of insurance are the same, and both employers (institutions or enterprises) and individuals pay jointly. The employer's rate is 16% and the individual's rate is 8%. Moreover, the amount of personal accounts is formed by individual contributions, and civil servants have no additional subsidies.

Second, both employees and civil servants have restrictions on the payment base, and they can neither choose a high payment base nor a low payment base.

At present, the upper and lower limits of the payment base of the two types of insurance are both 60%-300% of the average salary of the whole province last year. If the average salary of a province in 2020 is 6000 yuan/month, the upper limit of the payment base is 18000, and the lower limit is 3600. Even if the employee's salary is very high, it can only be paid according to 18000.

This kind of regulation is mainly for social equity and avoiding the gap of basic pension.

Third, the basic pension consists of basic pension and personal account pension, and the calculation method is exactly the same. The longer the payment period, the more money you usually pay and the higher the final treatment.

To sum up, the system settings of the two basic old-age insurances are exactly the same, but the situation that the retirement benefits of enterprise employees are much less does exist. The reasons behind it are actually very simple, namely the following three points:

Although the basic old-age insurance system for civil servants was established in 20 14, the length of service of civil servants who joined before 20 14 can be regarded as the payment period. To put it simply, the state acquiesced in your payment before 20 14.

Therefore, the payment period of civil servants is very long. According to working in their twenties and retiring at the age of 60 (55), the payment period should be at least 30 years.

The payment period of enterprise employees is obviously much shorter:

1. In order to save money, some enterprises are unwilling to pay social security for their employees, and they can postpone or not pay it.

2. Some employees are not aware of participating in social security. They think social security is useless. They don't want to pay social security, what they value is the immediate salary.

3. Although the old-age insurance is overpaid, the growth rate of benefits is far lower than that of individuals, which leads to some employees unwilling to pay it again after paying 15 years.

Therefore, the payment period of enterprise employees is significantly lower than that of government officials.

As mentioned above, the payment base has upper and lower limits, and the lower limit is 60% of the average salary of the whole province in the previous year. In order to save money, some enterprises generally choose the lowest payment base for their employees.

For example, the average salary of a province in 2020 is 6,000 yuan/month, and enterprises pay social security to employees according to the standard of 3,600, even if the salary of employees is 10000.

Except for a few internet companies, financial enterprises, high-tech enterprises and state-owned enterprises, most small and micro enterprises follow this model.

Civil servants are different and will be paid according to the actual wages payable. If the average personal salary was 8,000 yuan/month last year, the payment base this year will definitely be close to 8,000 yuan (excluding some local subsidies that cannot be included in the payment base).

The larger the payment base, the more money will be included in the personal account of endowment insurance, and the more basic pension will be received every month.

Now all civil servants have supplementary pension insurance, the so-called occupational annuity, which is established by the state. Every month, 12% of the individual payment base is included in the personal account, and the amount obtained by dividing the balance of the personal account by 139 is collected monthly at retirement.

Although enterprise employees also have corresponding supplementary pension insurance system, which is called enterprise annuity, the state does not force it, but encourages it.

In order to save money, most enterprises simply don't spend money to help employees increase this benefit.

As far as I know, no private enterprise in my prefecture-level city has established an enterprise annuity system. Even across the country, by 2020, only more than 27 million employees will participate, most of them from central enterprises (state-owned enterprises), internet companies and financial enterprises.

Therefore, compared with civil servants, enterprise employees lack a supplementary pension insurance system, with a monthly difference of two or three thousand yuan.

To sum up, although the pension insurance system of enterprise employees is exactly the same as that of civil servants, the pension benefits that can be obtained in the end are really far from each other for various reasons. This is an objective fact and cannot be solved in the short term.

However, the country has noticed this problem and is trying to solve it step by step. I believe that with the passage of time, the gap in pension benefits will gradually narrow.

Welcome to pay attention to @ jingjingjingjingjingjingjing and talk about the little knowledge within the system.

20 14 10 After the reform of the old-age insurance system, we can find that the pension gap can indeed be reflected in the pension calculation formula.

The calculation formula of enterprise employee pension mainly includes three parts: basic pension, personal account pension and transitional pension.

The calculation formula of government agencies and institutions also includes the above three parts, except for an occupational annuity.

Extra occupational annuity is a supplementary pension mechanism. Some state-owned enterprises also have enterprise annuities, but because the establishment of enterprise annuities is mainly independent of enterprises, many private and individual enterprises do not have such a system. If there is no annuity system, the pension benefits will be reduced by about 1/4 to 1/3.

(The annuity system may disappear after receiving it because the individual lives longer, which is different from the old-age insurance. )

The calculation formulas of basic pension and personal account pension are the same for government institutions, enterprise retirees and even the whole country.

The basic pension is linked to my average payment index, payment period and social salary. Generally speaking, employees in public institutions have long working hours and long payment years; On the other hand, institutions and their payment indices and deemed payment indices will also be higher.

Personal account pension is related to accumulation. Generally speaking, institutions and institutions have a high payment base and will accumulate faster. However, due to the short payment period, this part of the treatment really can't catch up with the employees of the enterprise. The same is true for occupational annuities and enterprise annuities.

Transitional pension, the payment period of institutions is 20 14 years before the implementation of the old-age insurance system in June, and the deemed payment index will also be approved according to the job level, generally exceeding 1. Enterprise retirees generally don't have the same payment index (calculated directly by 1 in some areas). Transitional pension is the highest treatment for institutions.

In fact, in the past, the pension system was only available to state-owned enterprises. Private, foreign-funded economy and individual workers do not enjoy relevant retirement benefits. Only after the implementation of the old-age insurance system will these groups be included in the old-age insurance. This time it is 199 1~ 1995. Therefore, many people now have short payment period, low payment base and low pension benefits.

Generally speaking, with the passage of time, the time for government agencies and institutions to regard the payment period as shorter and shorter. After all of them are converted into the actual payment period, everyone's pension calculation formula will be exactly the same, but there will be more annuity treatment.

Institutions and institutions belong to a better kind of work, and like major internet companies and financial enterprises, they have high wages and good welfare. Conditional young people can work hard.

Well, employees of enterprises and institutions participate in employee social security, and the pension is calculated according to the payment period and payment index of individual endowment insurance. Of course, for the employees of government agencies and institutions who retired before 2024, they are retirees, and the old and new methods of pension calculation will be merged, which is obviously different from the retired employees of enterprises.

There is no denying that there is a certain gap between the pensions of retired workers and those of retired workers. For example, the pensions of retired employees in most enterprises are now 1000 yuan or 2,000 yuan, while the pensions of retirees in government institutions are mostly above 3,000 yuan.

There are several reasons for the pension gap:

First, the pension insurance payment period (including deemed payment period) of personnel in government agencies and institutions is relatively long, and the payment level will generally be relatively high;

First, retirees from government agencies and institutions, in addition to the basic pension, have supplementary income such as occupational annuities, and the overall pension level will be relatively high.

@ jingjingjingjing, thank you for reading.

How do enterprise employee social security and agency social security calculate pensions? Why is the gap so big? After the merger, the calculation methods of enterprise employee social security and agency social security are basically the same. For example, many state-owned enterprises with good economic benefits have paid endowment insurance and bought occupational annuities according to regulations, and their pensions are all above 5,000 yuan, which is no less than that of civil servants with the same rank and length of service.

The retirement pension is less, mainly because the first type of units did not buy old-age insurance for employees as required. In order to save money, employees are given the lowest level of endowment insurance. That is, the old-age insurance is bought at 60% of the local social wage. Civil servants pay 100% of the social wage, which is the same as the amount paid to retirees, to calculate the pension. Of course, the money deemed to be paid is paid by the original unit. For example, the pension of township civil servants is borne by township finance. You see, when enterprises retire, they pay 60% of the social wage and 100% of the public service, so the pension here is 40% worse. At the same time, the basic salary of public officials is also higher than that of enterprise employees. Their actual payment is based on registered salary (including performance salary). Their real wages are higher than social wages 100%. Some reach more than 200%. Therefore, even if the pension is calculated according to the same pension calculation method, the laid-off workers in enterprises will pay 40% less than public services. Retirees also receive 40% less pension than civil servants.

It should be that the contribution of enterprise personnel is small and that of business personnel is large. Someone on the internet said so! Let me see, maybe that's the reason!

The deemed payment of enterprises and institutions should be at the same level as the pension remitted by the state finance paid by the government institutions in the same period.

The social security of enterprises and institutions has long been merged, and the basic pension is also calculated in this way. Then why is there such a big gap between enterprises and careers? Let me elaborate on it.

The first is the calculation formula of basic old-age insurance, that is, overall account pension+personal account pension.

Overall account pension is the sum of individual contributions plus 100%, then divided by 200, multiplied by the payment period, and then multiplied by the local social wage.

For example, the local social wage is 8,000 yuan, A institution pays 300% for 40 years, and B enterprise pays 60% 15 years; Then A's overall pension is (300%+100%) 200 40 8000 6400; B's overall pension is (60%+100%) 200158000960; The overall pension A is more than six times that of B, and the key reason for the six-fold gap lies in the payment period and proportion.

Then there is the personal account pension. A and B both retire at the age of 60, and the calculation formula is balance 139. A's balance is 800030.081240921600, so his personal pension is 9216001396630; B's personal balance is 8000 0.60.08121569120, and his personal pension is 69 120 139 497.

In the end, A of the institution received a pension of 6400+6630 13030; B, retired from the enterprise and received a pension of 960+497 1456.

Then what caused A to get a pension of B 8.95 times? First of all, the payment period A is 2.67 times that of B, the payment fee A is 5 times that of B, and the comprehensive A is 13.3 times that of B, which is 8.95 times that of B, which fully reflects the policy of overpaying and earning more for basic old-age insurance.

PS: In addition to the basic old-age insurance, some institutions will also pay supplementary old-age insurance for employees, but most enterprises will not pay for employees, which is also a reason for the big gap between enterprises and institutions.