Specific calculation method of payment period before opening an account

First, the specific calculation method of the payment period before the account is established

Legal analysis: the social security payment period refers to the accumulated years when employers and employees pay social insurance premiums related to pension, medical care and unemployment. According to regulations, this is one of the bases for calculating social insurance benefits. In addition, the social security payment period is different from the continuous length of service, but there is a certain relationship between them in time. Generally, all provinces began to establish accounts around 1995. For example, in Jilin Province, the personal account was established in July of 1995. Check the number of months it is regarded as the payment period.

Legal basis: People's Republic of China (PRC) Social Insurance Law.

Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.

Twenty-third employees should participate in the basic medical insurance for employees, and the employer and employees should jointly pay the basic medical insurance premiums in accordance with state regulations.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic medical insurance for employees and other flexible employees can participate in the basic medical insurance for employees, and individuals pay the basic medical insurance premium in accordance with state regulations.

Article 35 The employing unit shall pay the work-related injury insurance premium according to the total wages of employees and the rate determined by the social insurance agency.

Article 44 Employees shall participate in unemployment insurance, and employers and employees shall jointly pay unemployment insurance premiums in accordance with state regulations.

Fifty-third employees should participate in maternity insurance, the employer should pay maternity insurance premiums in accordance with state regulations, and employees do not pay maternity insurance premiums.

Second, how to calculate the number of payment months before the account is established?

Before the establishment of the account, the number of employees' social insurance payment months is 1992. Individual accounts and overall accounts for endowment insurance have not yet been established. In some areas, pension insurance accounts were not established until 1996. These working years are collectively referred to as social insurance deemed payment years, and these working years without actual payment are also included in the working years of social insurance, and the payment index deemed payment years is calculated by 1 every year.

Third, the number of months before the establishment of an account in Fuzhou.

Hello, according to the regulations of Fuzhou Finance Bureau, the actual situation of the industry, such as enterprise model, is at most 12 months before the account is established. During the tax payment period, the enterprise shall pay the enterprise income tax, value-added tax, consumption tax and other taxes to the tax authorities on a monthly basis in accordance with the provisions of Fuzhou Municipal Finance Bureau, and submit the enterprise tax return on a monthly basis during the tax payment period.

Fourth, the social security payment process is only displayed after the account is established, so how to calculate before the account is established?

Spread out completely

1. Reconciliation is not good.

2. The influence exists. Pension is directly proportional to the payment time and payment base. If the payment time is less, the pension will be less in the future.