How to stipulate the inheritance amount of personal account of endowment insurance after the death of employees?

According to the Interim Measures for the Management of Personal Accounts of Employees' Basic Endowment Insurance issued by the former General Office of the Ministry of Labor, personal accounts can be inherited if employees die on the job or after retirement. Specifically:

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

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

Inheritance amount = personal account balance when the retiree dies; The proportion of personal payment principal and interest in personal account to the total amount of personal account storage at retirement.

The amount of the estate shall be paid to the beneficiary or legal heir designated by the deceased before his death. The rest of the personal account is incorporated into the social pooling fund.

If the insured person dies at work, the legal heir shall provide the original and photocopy of the deceased's ID card, cremation certificate or death certificate, proof of inheritance relationship (such as household registration book and marriage certificate) and the original and photocopy of the legal heir's ID card to the window of the social security agency of the insured place for immediate settlement.

According to the provisions of China's Inheritance Law, heritage includes citizens' legitimate income, citizens' houses and daily necessities, citizens' trees, livestock and poultry, citizens' books, cultural relics and other collectibles, means of production that citizens are allowed to own by law, property rights in citizens' intellectual property rights and other legal properties that can be inherited according to law.

Pension can be inherited as a citizen's legacy. But it is divided into two situations: if the beneficiary is specified in the old-age insurance contract, the beneficiary will get the old-age insurance money. If the beneficiary is not specified in the contract, the insurance money can be taken as the inheritance of the insured and obtained by his heirs.

Extended data:

Calculation standard of endowment insurance base:

First, the proportion of employees' pension insurance contributions.

1, the basic old-age insurance premium is shared by the unit and the individual, and the proportion of the unit paying the basic old-age insurance premium generally does not exceed 20% of the total salary of the unit. The proportion of individuals paying the basic old-age insurance premium is 8% of their paid wages.

2. If the base of payment salary is lower than 60% of the average salary of local employees, the base of individual payment salary shall be calculated according to 60% of the average salary of local employees. The maximum wage base shall not exceed 300% of the average wage of local employees.

Second, the proportion of temporary workers' pension insurance payment

1. The employer shall pay the basic old-age insurance premium according to 20% of the sum of the salary base of the temporary workers themselves and 8% of the average monthly salary of the previous year (according to the salary standard of the newly hired employees in the first month). The average monthly salary of temporary workers is lower than 60% of the average monthly salary of employees in the province in the previous year, and 60% of the average monthly salary of employees in the province in the previous year is the payment base;

2, higher than the average monthly salary of workers in the province last year, 300% of the average monthly salary of workers in the province last year as the payment base.

Baidu Encyclopedia-Interim Measures for the Management of Individual Accounts of Basic Endowment Insurance for Employees