How to pay the old-age insurance premium before the implementation of social insurance law

Before the implementation of the Social Insurance Law, those who participated in the insurance can pay back according to the percentage of the average salary of local employees in that year, and be divided according to units and flexible employees. After the payment, they have special traces of payment, which will have an impact on the calculation of old-age insurance in the future.

First, what should I do before the implementation of the Social Insurance Law?

(a) before the implementation of the "Social Insurance Law", the employing units and personnel who have paid the old-age insurance premium shall pay 60% of the average wage of employees in the province in that year (attached).

% or 100% as the base, the unit pays 20% of the annual basic old-age insurance premium, the individual pays 8%, and the flexible employees pay 20% of the annual basic old-age insurance premium. And from the date of arrears, a late payment fee of five ten thousandths will be added every day. Late payment fees shall not be reduced.

(two) after the implementation of the "Social Insurance Law", the employer fails to pay the old-age insurance premium in full and on time, according to the "Social Insurance Law" and "implementation"

Several regulations "

Execute.

Second, the payment workflow

When dealing with overdue fines, units and individuals shall submit written applications. Enterprise endowment insurance agencies should carefully review the basic information of the overdue personnel (including date of birth, working hours, recruitment procedures, labor contracts, original insurance contributions, etc.). ), verify the repayment period and amount, and handle related matters. After the overdue fees (including late fees) are paid in full, the enterprise endowment insurance agency will make up the basic endowment insurance personal account for the payer according to 8% of the individual payment base. According to the selected actual payment base, determine the payment wage index of the payment year or make a special mark in its personal account information.

The uninsured who meet the insurance conditions shall go through the insurance formalities for the basic old-age insurance and pay the basic old-age insurance premium in full and on time. New insured persons shall not increase the payment period by paying back. Individuals who participate in the basic old-age insurance of enterprises have reached the statutory retirement age, and the accumulated payment is less than fifteen years, and the payment can be extended to fifteen years. If the extension of payment is still less than fifteen years after five years, the basic pension can be paid in one lump sum until fifteen years later. The one-time payment method is based on 60% or 100% of the average salary of employees in the whole province in the previous year, and the annual payment amount is calculated according to the prescribed proportion, and then multiplied by the one-time payment period.

In judicial practice, the longer the accumulated years of social security contributions, the more pensions you can receive after retirement. Therefore, people who have been insured before the implementation of the social insurance law can identify the types and standards of social security according to the prescribed procedures, and the specific situation can be identified according to the actual situation, so as to avoid mistakes in the application of the law.