Provincial overall implementation plan of basic old-age insurance for enterprise employees in Guangdong Province

Notice of the State Council municipality directly under the Central Government on printing and distributing the pilot scheme for the reform of the endowment insurance system for staff of public institutions

Guo Fa [2008] 10 No.

People's governments of all provinces, autonomous regions and municipalities directly under the Central Government, ministries and commissions and institutions directly under the State Council:

The State Council agreed to the "Pilot Program for the Reform of Pension Insurance System for Staff in Institutions" formulated by the Ministry of Labor and Social Security, the Ministry of Finance and the Ministry of Personnel, which is hereby issued.

Establishing a perfect endowment insurance system for staff in public institutions is an important measure to speed up the establishment of a social security system covering urban and rural residents, which is directly related to the vital interests of staff in public institutions and covers a wide range. We must pilot it first, accumulate experience and actively and steadily promote it. The State Council decided to carry out pilot projects in Shanxi, Shanghai, Zhejiang, Guangdong and Chongqing in advance to promote the pilot reform of public institutions. The current retirement system of public institutions is still implemented in areas that have not been piloted.

Pilot areas and relevant departments should fully understand the great significance of doing a good job in the pilot work, earnestly strengthen leadership, make careful arrangements, properly handle the smooth convergence of the treatment level of retirees before and after the reform, and ensure the smooth progress of the pilot work. The Ministry of Labor and Social Security, the Ministry of Finance, the Ministry of Personnel and the Central Organization Establishment Committee should form a pilot working group to strengthen the coordination and guidance of the pilot work, sum up the pilot experience in a timely manner, and constantly improve the reform plan. Pilot areas should formulate specific implementation plans according to the "Pilot Program" and report them to the State Council for approval before implementation. It is necessary to pay attention to the new situations and problems arising in the pilot process, actively explore ways to solve problems, and report important situations in a timely manner.

March 2008 14

Pilot program for the reform of endowment insurance system for staff in public institutions

According to the spirit of the 17th National Congress of the Communist Party of China and the Third, Fifth and Sixth Plenary Sessions of the 16th Central Committee, this plan is formulated in order to improve the social security system, ensure the smooth reform of public institutions, promote the flow of personnel and ensure the grave life of retirees.

I. Guiding ideology of reform

Under the guidance of Deng Xiaoping Theory and Theory of Three Represents, according to the requirements of fully implementing Scientific Outlook on Development and building a harmonious socialist society, according to the needs of promoting the reform of public institutions by classification, and following the principles of corresponding rights and obligations, combining fairness and efficiency, and adapting the level of security to the level of economic development and the affordability of all aspects, we will gradually establish an endowment insurance system that is independent of public institutions, with multiple sources of funds, multiple levels of security and socialized management and services.

Second, the main content of the reform

(a) the implementation of social pooling and individual accounts combined with the basic old-age insurance system.

The basic old-age insurance premium is jointly paid by the unit and individual, and the proportion of the basic old-age insurance premium paid by the unit (hereinafter referred to as the unit payment) generally does not exceed 20% of the total wages of the unit. The specific proportion is determined by the people's government of the pilot province (city). Due to the large number of retirees and the heavy burden of old-age insurance, it is really necessary to exceed 20% of the total wages, which should be reported to the Ministry of Labor and Social Security and the Ministry of Finance for approval. The proportion of the basic old-age insurance premium paid by individuals (hereinafter referred to as individual contributions) is 8% of the wages paid by them, which is withheld and remitted by the unit. The part where the personal salary exceeds the average salary of local employees by more than 300% is not included in the base of individual contribution salary; If it is lower than 60% of the average wage of local on-the-job workers, the base of individual contribution wage shall be calculated according to 60% of the average wage of local on-the-job workers.

Establish a personal account for basic old-age insurance according to the amount of 8% of my salary, all of which are formed by individual contributions. The initial proportion of personal accounts is 3%, and then it will increase to a certain proportion every year and gradually reach 8%. Conditional pilot provinces (cities) can appropriately increase the starting proportion. Personal accounts can only be used for personal pension, and early withdrawal is not allowed. If the insured dies, the balance stored in his personal account can be inherited.

(2) Measures for calculating and distributing basic pensions.

After the implementation of this scheme, the basic pension will be paid monthly after retirement to those who have participated in the work and have paid personal contributions for a total of 15 years (including deemed payment years, the same below). Basic pension consists of basic pension and personal account pension. The monthly standard of basic pension at retirement is based on the average monthly salary of local employees in the previous year and my indexed monthly salary, and the payment is paid to 1% every1year. The monthly standard of personal account pension is the amount of personal account storage divided by the number of months, which is determined according to the average life expectancy of urban population when I retire, my retirement age and interest. (See attachment for details)

If you work before the implementation of this scheme and retire after the implementation, and the individual payment period has accumulated to 15 years, a transitional pension will be given on the basis of basic pension and personal account pension according to the principle of reasonable connection and smooth transition. Specific standards shall be determined by the people's governments of pilot provinces (cities) and reported to the Ministry of Labor and Social Security and the Ministry of Finance for the record.

After the implementation of this scheme, no basic pension will be paid to those who have reached retirement age but have paid less than 15 years; Personal account storage amount is paid to me in one lump sum, and the basic old-age insurance relationship is terminated.

Those who have retired before the implementation of this scheme will continue to pay basic pensions according to the original treatment standards stipulated by the state, and participate in the national unified basic pension adjustment.

(3) Establish a normal adjustment mechanism for basic pensions.

In order to enable retirees of public institutions to enjoy the fruits of economic and social development and ensure their basic livelihood after retirement, the State Council has made overall consideration to adjust the basic pension for retirees of public institutions according to the wage growth and price changes of employees.

(4) Establish an occupational annuity system.

In order to establish a multi-level old-age insurance system, improve the living standards of staff in public institutions after retirement, and enhance the competitiveness of talents in public institutions, public institutions have established a staff occupational annuity system on the basis of participating in basic old-age insurance. The specific measures shall be formulated by the Ministry of Labor and Social Security in conjunction with the Ministry of Finance and the Ministry of Personnel.

(5) Gradually implement overall planning at the provincial level.

Further clarify the responsibilities of the people's governments at the provincial, city and county levels, and establish and improve the provincial fund transfer payment system. Conditional pilot provinces (cities) can implement provincial overall planning from the beginning of reform; Temporarily do not have the conditions, can implement the same level as the basic old-age insurance for enterprise employees.

Third, safeguard measures for reform.

(a) to strengthen the management of the basic old-age insurance fund.

The basic endowment insurance fund of public institutions shall be established separately and managed and used separately from the basic endowment insurance fund of enterprise employees. Conditional, and enterprise employee pension insurance fund unified management and use. The fund shall be included in the financial special account of social security fund, and the management of two lines of revenue and expenditure shall be implemented to ensure earmarking. The fund shall be managed, invested and operated in accordance with the provisions of the state, so as to ensure safety and realize the preservation and appreciation. It is necessary to do a good job in the registration and payment declaration of endowment insurance in public institutions, effectively strengthen the collection of funds, and ensure that all accounts receivable are collected. Finance at all levels should actively adjust the structure of fiscal expenditure, increase investment in social security funds, and ensure that basic pensions are paid in full and on time.

(2) Do a good job in the transfer of pension insurance relationship.

When the staff of public institutions move within the same overall planning scope, they only transfer the pension insurance relationship and do not transfer the fund. When transferring across the scope of overall planning, the individual account fund will be transferred at the same time with the transfer of the pension insurance relationship. Where the staff of public institutions flow to government agencies, institutions or enterprises, the measures for the transfer and connection of the endowment insurance relationship shall be implemented in accordance with the Notice of the Ministry of Labor and Social Security, the Ministry of Finance, the Ministry of Personnel and the Central Committee on the Opinions on Handling the Social Insurance Relationship when the staff of government agencies and institutions flow (No.2001]13 issued by the Ministry of Labor and Social Affairs).

(3) Gradually implement socialized management services.

In accordance with the requirements of establishing and improving the social security system independent of enterprises and institutions, we will improve the socialized management and service level of social insurance in institutions and institutions and realize the socialized payment of basic pensions. We will continue to strengthen the construction of labor security platforms in streets and communities, speed up the construction of service facilities and service networks for the elderly, and provide more and better services for retirees.

(four) improve the level of social insurance management services.

According to the actual needs of the reform of the endowment insurance system for staff in public institutions, the pilot areas can appropriately enrich the personnel and funds of social insurance agencies and provide suitable working conditions for social insurance institutions. Social insurance institutions should further strengthen capacity building, improve management systems, formulate and standardize business processes, achieve standardized, information-based and professional management, and continuously improve work efficiency and service quality.

(5) Strengthen organizational leadership.

The reform of the endowment insurance system for staff in public institutions is complicated, involving a wide range and strong policy. The people's governments and relevant departments in the pilot areas should attach great importance to it, strengthen leadership, make careful arrangements, organize meticulously, and conscientiously implement it in light of local conditions. The Ministry of Labor and Social Security, the Ministry of Finance, the Ministry of Personnel, and the Central Organizing Committee should work together and cooperate closely, strengthen contact and communication with pilot provinces (cities), and earnestly do a good job in guiding the pilot reform of the endowment insurance system for staff in public institutions.

Fourth, the scope of application of the reform

This scheme is applicable to institutions and their staff engaged in public welfare services after the classification reform.

Personal account pension calculation and payment monthly table

Number of months of retirement age

40233

4 1230

42226

43223

44220

452 16

462 12

47208

48204

49 199

50 195

5 1 190

52 185

53 180

54 175

55 170

56 164

57 158

58 152

59 145

60 139

6 1 132

62 125

63 1 17

64 109

65 10 1

6693

6784

6875

6965

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