How to calculate the pension, and how many years of service each year?

1, although the calculation of pension involves the insured's "years of payment and deemed payment" (the length of service you mentioned), it is not only calculated according to this.

2. At the same time, when calculating the pension, there is no upper limit of payment and the deemed payment period. Please refer to the calculation method of pension:

3. Pension = basic pension+personal account pension = (average monthly salary of employees in the province last year+average monthly payment salary of myself) ÷2× payment period × 1%= average monthly salary of employees in the province last year (1+ average monthly payment index of myself) ÷2× payment period ×65438+.

4. Personal account pension = personal account deposit ÷ calculation months (50 years old 195, 55 years old 170, 60 years old 139, 120 is no longer unified) Note: the above "payment period" includes "deemed payment period".

5. "My indexed monthly average payment salary = last year's average monthly salary of employees in the province × my average payment index.

Extended data

Main classification

1, through pension financing.

In practice, the ways of raising pensions formulated by enterprises can be divided into two ways: funded retirement and unfunded retirement.

2. Retirement measures for deposit funds

Enterprises withdraw retirement funds and hand them over to independent trust institutions, such as banks or insurance companies for safekeeping and use. When employees retire, the trust pays the pension from the retirement fund. If an enterprise fails to fully fulfill its obligation to pay pensions, it may not withdraw pension funds.

3. Retirement measures for non-deposit funds

If the enterprise fails to withdraw the pension fund and deliver it to the trust institution for safekeeping and use, or if the enterprise withdraws the pension fund but delivers it to the trust institution for safekeeping and use, when the employee retires, the enterprise will raise funds by itself to pay the pension. Compared with the retirement method of deposit fund, this method lacks the protection of employees' pension.

4, according to the pension payment method.

(1) Retirement methods can be divided into contributory pension plan and beneficiary pension plan according to the determination of pension payment.

(2) The agreed deposit method is that the enterprise shall, in accordance with the provisions of the retirement measures, withdraw a certain amount of retirement fund every year and hand it over to the trust institution for safekeeping and use, and pay the retirement fund belonging to the employees to the retired employees when they retire.

(3) Usually, a fund with a fixed amount is withdrawn according to a certain proportion of the employee's salary (such as 5% of the salary). The pension that employees can receive when they retire depends on the amount deposited and the interest generated, and the enterprise does not guarantee the amount of pension payment. The amount of pension withdrawn by an enterprise in each period is the pension cost that should be confirmed in the current period.

(4) The accounting treatment of the agreed deposit method is relatively simple. When withdrawing, you can debit the pension cost and credit cash, and there are no other entries. Most enterprises in our country adopt this method.

References:

Baidu encyclopedia-pension