Measures for the administration of basic old-age insurance for employees

Notice on printing and distributing the Interim Measures for the management of individual accounts of employees' basic old-age insurance

Lao ban fa [1997]No. 1 16

Provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, Xinjiang Production and Construction Corps and the labor (labor and personnel) departments (bureaus) of sub-provincial capital cities, relevant ministries and commissions of the State Council, directly affiliated institutions, and social insurance administrations of Shanghai, Guangdong, Wuhan and Guangzhou:

1995 "notice of the State Council on deepening the reform of the old-age insurance system for enterprise employees" (Guo fa [1995] No.6) has been issued, and personal accounts for basic old-age insurance have been established in most parts of the country. The establishment of personal accounts is of great significance for mobilizing the enthusiasm of enterprises and employees to participate in endowment insurance, enhancing employees' awareness of self-protection and promoting the deepening reform of enterprise employees' endowment insurance system. At present, in the personal account management, there are some irregular and inconsistent problems, such as personal account scale, bookkeeping method and transfer payment method, which need to be improved urgently. On July 16 this year, the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) was issued, which laid the foundation for unifying and standardizing the personal account management measures. To this end, we have formulated the Interim Measures for the Management of Individual Accounts of Employees' Basic Endowment Insurance, which are hereby printed and distributed to you. Please cooperate with the current unified work of the basic old-age insurance system for enterprise employees and do a good job in the establishment and management of personal accounts. Problems encountered in the implementation, please promptly report to the Social Insurance Administration of our Ministry.

Attachment: 1 Personal account table of basic old-age insurance for employees (omitted)

2 employee basic old-age insurance personal account table indicators (omitted)

3. By the end of this year, the calculation method of the accumulated amount of individual accounts (monthly product method) (omitted)

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Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance

In order to standardize the establishment and use of individual accounts of employees' basic old-age insurance (hereinafter referred to as individual accounts) and protect the legitimate rights and interests of employees, these measures are formulated according to the principle of combining social pooling of basic old-age insurance with individual accounts and the relevant provisions of the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26).

First, establish a personal account.

1. The personal account is used to record the basic old-age insurance premiums paid by employees participating in social pooling of basic old-age insurance and the basic old-age insurance premiums transferred from enterprise contributions, as well as the interest amounts of the above two parts. Personal account is the main basis for employees to receive basic pension after they meet the retirement conditions stipulated by the state and go through retirement procedures.

2. The establishment of individual accounts shall be handled by the unit where the employee's labor relations belong to the local social insurance agency, and the wage payment unit shall provide the social insurance agency with basic data such as personal wage income.

3. All social insurance agencies shall, according to the social security number (GB 1 1643-89) issued by the State Bureau of Technical Supervision, establish a lifelong personal account for each employee who participates in the basic old-age insurance. At present, the State Bureau of Technical Supervision has not published the verification code of social security number, and the employee ID number can be used temporarily before it is published. When the employee ID number changes for some reason, the personal account number remains unchanged.

4. The establishment time of personal account shall be calculated from the time when the personal account is established according to the principle of combining social planning with personal account; After that, the new employee will set up a personal account from the month when he starts to work.

5. After the personal account is established on 1.998 1 day, the personal account deposit will be calculated as 1 1% of the individual contribution wage except from 1 .9981day, which is/kloc-0. 1996, 1997, the personal account storage amount shall include the accumulated principal and interest of individual contributions from the month of work to the end of 1997.

6. The main contents of personal account include: name, gender, social security number, working hours, deemed payment period, the first payment time of individual, the average salary of local employees in the previous year, the salary base of individual payment in the current year, the number of payment months in the current year, the accounting interest in the current year and the amount of personal account storage. (For the form, see the personal account of employee's basic old-age insurance).

7. Generally, the average monthly salary of employees in the above years is the personal contribution base (where conditions permit, the salary income of employees in the last month can also be used as the personal contribution base, the same below). The average monthly salary is calculated according to the items listed in the total wages statistics stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income. If my average monthly salary is lower than 60% of the average monthly salary of local employees, I will pay 60% of the average monthly salary of local employees; If it exceeds 300% of the average monthly salary of local employees, it will be paid according to 300% of the average monthly salary of local employees, and the excess will not be recorded in the base of payment salary or pension.

8. Newly recruited employees (including graduate students, college students and university graduates). ) Take the salary income of the starting month as the payment base; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary. If the long-term full-time learners sent by the unit retain the salary relationship with the employees who have been approved to take a long vacation, the average salary of one month before the full-time or vacation shall be the payment base.

The employees sent by the unit to work abroad (border) shall take the average monthly salary received by the unit last year when I went abroad (border) as the base of payment; The wage base of the following year is adjusted according to the average wage growth rate of the previous year.

Employees who are re-employed after unemployment shall take the wage income of the month when re-employment begins as the base of payment; From the second year onwards, the average monthly salary of the actual salary of the previous year will be used as the base of payment salary.

The upper and lower limits of the average monthly salary of the above-mentioned personnel shall be implemented in accordance with the provisions of Article 7.

9. The personal account is credited with 65,438+065,438+0% of the salary base of individual contributions determined in Article 7, 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; Starting from 1998, the individual contribution will increase by 1% at least every two years, and the enterprise transfer part will decrease by 1% accordingly, eventually reaching 8% of the individual contribution wage base, and the enterprise transfer part will be reduced 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.

At present, if the bookkeeping ratio of individual accounts in various places is lower than or higher than the individual contribution wage base 1 1%, it should be incorporated into the unified system in accordance with relevant state regulations.

10. The interest is calculated according to the "accounting interest rate of pension funds" (hereinafter referred to as "accounting interest rate"). The bookkeeping interest rate is temporarily determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government with reference to the bank deposit interest rate and other factors in the same period, and is published once a year.

Second, the management of personal accounts.

1 1. Units participating in the basic old-age insurance shall establish and improve the basic information of employees according to the requirements of social insurance agencies at all levels, go through the formalities of participating in the basic old-age insurance at local social insurance agencies, and fill in the registration form, payment form and change form of basic old-age insurance as required.

12. The social insurance agency will enter the data into the microcomputer management according to the unit declaration, and establish the payment account of the insured unit and the personal account of the basic old-age insurance for employees accordingly, and adjust the payment base of the unit and employees according to the change table of employees participating in the basic old-age insurance.

13. If a unit or individual fails to pay the basic old-age insurance premium in full and on time for some reason, it will be deemed as unpaid. In the month of arrears, whether in full or in part, it will not be credited to the personal account for the time being, and it can be credited to the personal account only after the unit or individual fills in the amount of arrears according to the regulations.

During the period when the enterprise where the employee works owes the old-age insurance premium, the employee can continue to pay the old-age insurance premium, and the full payment fee is included in the personal account, which is calculated as the actual payment period of the employee.

After the default occurs, the future payments will be recorded in the form of rolling distribution: that is, the fees and interest in arrears in the previous period will be paid first, and the rest will be paid as the current month.

14. After the payment year ends, the social insurance agency will settle the employee's personal account, including the payment amount of the current year, the actual payment months, the interest amount of the current year, and the accumulated principal and interest carried forward over the years. Interest is calculated according to the billing rate published every year.

15. By the end of this year, there are two ways to calculate the accumulated amount of personal accounts.

Method 1: Annual calculation method. That is, by the end of this year, after the end of each payment year, the accumulated amount of personal accounts will be calculated annually (this method is applicable when the average salary of the previous month is the base of payment salary).

Calculation formula: Cumulative amount of personal account at the end of this year = Cumulative amount of personal account at the end of last year ×( 1+ current bookkeeping amount of personal account ×( 1+ current bookkeeping rate × 1/2).

Method 2: Monthly product method. By the end of this year, the accumulated storage amount in individual accounts will be calculated on a monthly basis within a payment year (this method is applicable when the salary income of employees last month is used as the base of payment salary).

Calculation formula: Cumulative amount of personal account at the end of this year = Cumulative amount of personal account at the end of last year ×( 1+ bill interest rate this year)+principal of bill amount this year+interest of bill amount this year.

These include:

This year's account interest = this year's account monthly product × this year's account interest rate ×112.

This year's bill = ∑ [monthly bill amount N× (12-N+ 1)]

(n is the accounting month of this year, 1≤n≤ 12)

See Annex 3 for the calculation method of the sum of unpaid interest or principal and interest.

16. After the payment year ends, the social insurance agency will print the personal account statement of the basic old-age insurance for each insured employee according to the personal account records of the employees, and send it to the employees themselves. After being examined and signed by employees, it shall be pasted on the Employee Pension Insurance Manual every year and kept properly.

17. The amount of individual accounts established for employees in various places before the unified system is combined with the amount of individual accounts of employees after the unified system.

18. Employees who are interrupted for various reasons do not pay the basic old-age insurance premium or calculate the payment period, and their personal accounts are kept by the original agency, and their personal accounts continue to bear interest. The accumulated storage amount of individual accounts before and after the employee's job transfer or interruption is calculated, and the interest is calculated continuously.

19. The amount stored in personal account cannot be used for other purposes, nor can it be withdrawn in advance (unless otherwise specified).

Third, personal account transfer.

20. When employees flow within the same overall planning scope, only the basic old-age insurance relationship and personal account files are transferred, and the fund is not transferred.

2 1. When employees are transferred across the overall scope, the transfer methods are as follows:

(1) Transfer the basic old-age insurance relationship and personal account files.

(2) In areas where personal accounts have been established at the time of employee transfer, the transfer fund amount is the sum of the accumulated principal and interest of individual contributions before personal account 1998 1 plus the storage amount recorded by personal account since 1998 1.

(3) For employees who have not established personal accounts at the time of transfer, and employees who have moved in before 1998 1 and have joined the work before 1996, the transfer fund amount is 1996 1 to the individual employees transferred in the current month. For the employees who took part in work in 1996 and 1997, the fund transfer amount is the accumulated principal and interest paid by individuals from the month when they took part in work to the end of 1997. 1October 1998 1 days later, the amount transferred to the fund is 1998, and the accumulated principal and interest of individual contributions of employees calculated according to the above provisions will be added from 1998 1 days later. During the period when the personal account is not established, the interest of the individual payment part is calculated according to the one-year fixed deposit interest rate of urban and rural residents of the People's Bank of China.

(4) For employees transferred out in the middle of the year, the accounting amount transferred to the current year, only the principal transferred to the region, not the accrued interest of the current year; After the employee is transferred out, the transfer-in area will bear interest on the account amount of the year when the employee is transferred out. The calculation method shall be in accordance with the provisions of 15.

(5) When the fund is transferred out, the management fee shall not be deducted from the transferred amount.

(6) When the employee is transferred out, the social insurance agency in the transfer place shall fill in the Transfer Form for Persons Participating in the Basic Old-age Insurance (Transfer Form).

(VII) When the employees are transferred, the social insurance agency in the transferred place shall continue to establish individual accounts for the employees according to the information provided by the transferred place, such as the Table on the Transfer of Persons Participating in the Basic Old-age Insurance and the Personal Account for the Employees' Basic Old-age Insurance, and combine the local basic old-age insurance measures to do a good job in the connection between individual accounts.

Fourth, personal account payment

22 units of retirees change, the unit should fill in the "retirees change table", submitted to the social insurance agency for review. Social insurance agencies should make corresponding adjustments to the payment of benefits in a timely manner.

23. Basic pensions, transitional pensions and other basic pensions paid by social pooling funds according to the unified basic old-age insurance method for retired workers; Personal account pension is paid from personal account.

24. After retirement, the pension adjusted and increased every year shall be charged from the balance of personal account and social pooling fund according to the proportion of personal account pension and basic pension when employees retire.

25. After the employee retires, the personal account payment will stop being recorded, and the balance after the personal account pays the retirement pension on a monthly basis (including the part adjusted and increased in future years) will continue to bear interest. There are two ways to calculate interest:

Method 1: Annual calculation method. That is, the interest generated by the balance of individual accounts of retirees is calculated on an annual basis after the end of each payment year (this method is applicable when the amount of pensions issued in each month in the payment year is the same). The annual interest rate is calculated as follows:

Annual interest = (balance of personal account at the beginning of the year-total pension payment in that year) × bookkeeping interest rate in that year+total pension payment in that year × bookkeeping interest rate in this year × 1.083× 1/2.

Year-end balance of personal account = year-end balance of personal account-total pension paid in the current year+annual interest.

Method 2: Monthly product method. That is, the interest generated by the balance of retirees' personal accounts calculated monthly in each payment year (this method is applicable when the amount of pensions paid in each month in the payment year is different). The annual interest rate is calculated as follows:

Annual interest rate = balance of personal account at the beginning of the year × bookkeeping interest rate of this year-monthly payment of this year × bookkeeping interest rate of this year ×112.

Monthly contribution this year =∑[N×( 12-N+ 1) monthly contribution]

(n is the payment month of this year, 1≤n≤ 12)

26. When the employee's individual payment period (including deemed payment period) is less than 15 years and reaches the statutory retirement age, he will not enjoy the basic pension benefits after retirement, and all the savings in his personal account will be paid to him in one lump sum, and the pension insurance relationship will be terminated at the same time. When the above situation occurs, the employee's unit shall promptly fill in the "Approval Form for One-time Payment of Personal Account" to the social insurance agency. Social insurance agencies shall seal up their personal account files after approval.

Verb (abbreviation of verb) personal account inheritance

27. If an employee dies during his/her service, the amount of inheritance shall be the principal and interest of the individual contribution part of the total amount stored in his/her personal account at the time of his/her death.

28. When a retiree dies, the amount of inheritance is calculated according to the following formula:

Inheritance amount = the balance of personal account when the retiree dies × the proportion of personal payment principal and interest of personal account to the total storage of personal account when he retires.

29. The amount of the estate shall be paid in one lump sum to the beneficiary or legal heir designated by the deceased. The rest of the personal account is incorporated into the social pooling fund. After the personal account is completed, the payment should be stopped or the payment record should be sealed.

Intransitive verb others

30. The establishment of individual accounts for newly resettled demobilized military personnel, veterans, demobilized cadres and enterprise personnel handed over by state organs and institutions shall be carried out in accordance with state regulations after the state has made clear provisions.

3 1. The Measures shall be implemented as of 1998 1.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.