20 17 is there a new accounting policy for social security?

Employees who have reached retirement age and have no old-age insurance can go through retirement formalities after paying the old-age insurance in one lump sum 15 years, and enjoy a monthly pension after retirement. The following is the latest social security collection age policy compiled by Bian Xiao, welcome to read, for reference only!

Social security pension age

The insured person meets the following conditions and can receive a monthly pension:

(a) men over 60 years of age, women over 55 years of age;

(2) Pay premiums according to regulations, and the minimum payment period is 15 years;

(3) Failing to enjoy the basic old-age insurance for enterprise employees, the old-age insurance for government agencies and institutions, and the basic living security for landless farmers on a monthly basis.

If the insured person interrupts the payment without reason, the proportion of basic pension will be deducted based on the accumulated payment period, and it will be deducted according to the uninsured period, and deducted every 1 year 1%.

If the insured reaches the conditions for receiving the pension stipulated in these Measures during the period of being sentenced to criminal detention or above or being reeducated through labor, the formalities for receiving the pension shall be suspended. After the expiration of the sentence or reeducation through labor. At that time, the basic pension will be calculated according to the payment base at the time of processing. The treatment of retirees sentenced to criminal detention or reeducation through labor shall be suspended until the expiration of their sentences.

Pension conditions:

Urban and rural residents who have reached the age of 60 and have not enjoyed retirement (resignation) and the treatment stipulated in the basic old-age security measures of this Municipality may receive a monthly pension if they meet the following conditions:

1, when this policy is implemented, urban and rural residents who have reached the age of 60 and have not enjoyed retirement (resignation) and various benefits stipulated in the Measures for Urban Basic Old-age Security can receive basic pensions on a monthly basis without paying fees;

2. After the implementation of this policy, those who are less than 0/5 years old from/kloc-will pay the old-age insurance premium annually;

3. When this policy is implemented, if the age of collection exceeds 15 years, the cumulative payment period shall not be less than 15 years.

Materials required for pension collection:

1, pension voucher;

2. Persons who have reached the age of 60 at the time of implementation of this policy: my household registration book, the original and photocopy of my ID card; "Registration Form of Social Endowment Insurance for Urban and Rural Residents Over 60 Years of Age"; Demobilized veterans also need to fill in the "length of military service Identification Form for Demobilized Veterans", and provide the original and photocopy of demobilization certificate or demobilization registration form and other related materials;

3. Persons who have reached the age of 60 and paid insurance contributions: my household registration book, the original and photocopy of my ID card; Fill in the "application form for the approval of social endowment insurance benefits for urban and rural residents"; Demobilized veterans also need to fill in the "length of military service Identification Form for Demobilized Veterans", and provide the original and photocopy of demobilization certificate or demobilization registration form and other related materials.

Retirees are under the legal retirement age, and the accumulated amount of personal accounts exceeds that of normal retirement; The calculation formula of normal retirement basic pension is the same in China, but there are some differences between provinces and cities. You should consult the local social security agency, subject to local policies.

It is best to follow the general principle of "connecting with retirement age", match the terms of receiving years and make appropriate adjustments. Generally speaking, men are 60 years old and women are 55 years old, so they will receive pensions immediately after retirement, and their living standards will not fluctuate greatly.

Social security pension calculation

Pension calculation includes two aspects, one is basic pension, and the other is personal account pension. The specific calculation formula is as follows:

Formula 1: Personal account pension = personal account storage amount ÷ payment months.

(The calculation months are determined according to the retirement age and the average life expectancy of the population at that time. Calculated months are slightly equal to * 12. At present, 50 years old is 195, 55 years old is 170, and 60 years old is 139.

Formula 2: Basic pension = (the average monthly salary of employees in the whole province in the last year, the average monthly payment salary of myself) ÷2× payment years × 1%= the average monthly salary of employees in the whole province in the last year (1 average payment index) ÷2× payment years × 1%.

(My indexed monthly average payment salary = last year's average monthly salary of employees in the province × my average payment index)

Formula 3: Pension = basic pension, personal account pension.

2, social security pension calculation matters needing attention

① The higher the payment base, the longer the payment period and the higher the pension.

Under the condition of the same payment period, the level of basic pension depends on the average individual payment index, that is, the historical average of the ratio of its actual payment base to the average social wage. The lower limit is 0.6 and the upper limit is 3. Therefore, in the two kinds of calculation of pension, no matter what the situation, the higher the payment base and the longer the payment period, the higher the pension.

② After the personal account pension is issued, the basic pension will continue to be issued.

Pensions are fixed indefinitely. As long as the recipient is alive, he can enjoy a monthly pension. Even if the personal account pension has been used up, he will continue to pay the basic pension according to the original standard. Moreover, personal pension will increase year by year with the increase of the average monthly salary of employees in society. Therefore, the longer you live, the more you can get, which is definitely more cost-effective than paying.

The state has issued a new policy of paying back the old-age insurance premium, which clearly stipulates that units and personnel who have not participated in the basic old-age insurance of enterprises and enterprises and personnel who have interrupted payment should pay back the old-age insurance premium, which provides a policy basis for all kinds of personnel to pay back the old-age insurance premium during the previous interruption and continue the old-age insurance relationship.