Yunnan province social security handling company

The Detailed Rules of Yunnan Provincial Labor and Social Security Department for Implementing the Opinions of Yunnan Provincial People's Government on Improving the Basic Old-age Insurance System for Enterprise Employees have been adopted at the ministerial meeting of Yunnan Provincial Labor and Social Security Department on March 26, 2007, and are hereby promulgated and shall come into force as of June 6, 2007.

April 30(th), 2007

Detailed Rules of Yunnan Provincial Labor and Social Security Department for Implementing the Opinions of Yunnan Provincial People's Government on Improving the Basic Old-age Insurance System for Enterprise Employees

Municipal Labor and Social Security Bureau, provincial committees, offices, departments and bureaus, and central enterprises in Yunnan:

According to the requirements of the Implementation Opinions of the People's Government of Yunnan Province on Improving the Basic Old-age Insurance System for Enterprise Employees (Yun [2006] 139, hereinafter referred to as the document139), combined with the actual situation in implementation, the Implementation Rules of the Implementation Opinions of the People's Government of Yunnan Province on Improving the Basic Old-age Insurance System for Enterprise Employees (hereinafter referred to as the Rules) are formulated.

1. According to the provisions of relevant national laws and regulations, if the basic pension for retirees is low due to reasons such as underreporting, omission, concealment of payment base, etc., the employer shall bear the responsibility and the administrative department of labor security shall handle it according to law.

Second, due to the employer's poor management of employee files and failure to pay the basic old-age insurance premium, employees cannot go through retirement procedures on time. According to the provisions of Article 2 of the Reply of the former General Office of the Ministry of Labor on Applicable Laws and Regulations for Paying Retirement and Resignation Expenses (Lao Ban Fa [1995] 12 1No.), employees should enjoy the same treatment as other employees before going through the formal retirement procedures.

3. According to the Notice of the Ministry of Labor and Social Security on Issues Concerning the Improvement of the Basic Old-age Insurance Policy for Urban Workers (No.20 issued by the Ministry of Labor and Social Security [20065438+0]), the insured individuals who interrupt the payment shall not increase the payment period by means of overdue payment.

Four, the new insured employers and employees from uninsured enterprises to insured enterprises (excluding contract workers and individuals insured), units and employees in accordance with the following provisions to pay the basic old-age insurance, social insurance agencies to establish personal accounts.

(1) Time of overdue payment

1, newly insured employers and employees shall pay the basic old-age insurance premium, of which 1 employers established before September 30, 995 shall pay it from June 1995 to 10/day; The employing unit established after 1 9951June1shall pay the late payment fee from the month of industrial and commercial registration. After the basic old-age insurance premium is paid back, the social insurance agency will supplement the basic old-age insurance personal account for employees from the specified time.

2. Employees who have been transferred from uninsured enterprises to insured enterprises, who have joined the work before September 30, 1995, and meet the retirement conditions after June 30, will pay the basic old-age insurance premium from June 30. 1995. 1 99510 June1After that, employees who have joined the work will pay the basic old-age insurance premium from the month they join the work.

(2) payment base and proportion. Before June 5438+February 3, 2005, employers and individuals paid 1 1% of the average monthly salary of employees in the whole province in the previous year, and the proportion of individual contributions was implemented according to the proportion stipulated in the supplementary year. The proportion of individual contributions before June 5438+February 3, 2005 was the same as that before 2005. After June 65438+1 October1in 2006, the unit will pay 20% and the individual will pay 8%.

(3) Repaying interest. At the same time of paying the basic old-age insurance premium, the interest of personal account should be paid and calculated according to relevant regulations.

(four) the provisions of the state and province to pay the basic old-age insurance premium, according to the provisions of the state and province.

5. Employees are wrongly investigated for criminal responsibility, reeducation through labor, dismissal from public office, dismissal from public office, voluntary resignation, etc. And corrected by the ruling of the labor dispute arbitration commission or the judgment of the people's court. After the ruling or judgment comes into effect, the insured unit shall restore its employee status, and go to the social insurance agency to handle the relevant formalities of old-age insurance by virtue of the relevant information such as the ruling or judgment and the decision of the unit to restore its employee status, and pay the basic old-age insurance premium according to the provisions of Article 4 of these Rules. Over the statutory retirement age, the basic old-age insurance can only be paid to the statutory retirement age.

Six, by the labor dispute arbitration committee ruling or the people's court ruling, the enterprise shall pay the basic old-age insurance premium for the personnel who have labor relations with the unit, in addition to paying the basic old-age insurance premium in accordance with the provisions of Article 4 of these Rules, it shall also collect a late fee in accordance with the provisions of Article 25 of the Regulations on Basic Old-age Insurance for Enterprise Employees in Yunnan Province.

Seven, the restructuring of enterprises due to internal retirement to the living expenses of employees, according to the provisions of the state employee payment ratio and base to pay the basic old-age insurance.

Eight, workers reach retirement age (including extending the retirement age or extending the payment period), the unit or individual shall timely declare retirement. According to the Interim Provisions of the State Council on Several Issues Concerning the Retirement of Senior Experts (Guo Fa [1983] 14 1No.), the extension of retirement age needs to be reported to the provincial labor and social security department for approval (if it is managed by the organization department, it needs to provide the relevant approval from the organization department), and the extension of payment period needs to be reported to the labor and social security administrative department at or above the county level for approval. Persons who meet the conditions of extending retirement age or extending payment shall go through the declaration formalities before reaching the statutory retirement age. For those who agree to extend the retirement age or extend the payment upon approval, the basic pension and transitional pension shall be calculated and paid according to the approved retirement age or the average monthly salary of employees in the whole province in the last year when the payment is over 15, and the personal account pension shall be calculated and paid according to the retirement age; If it is not approved but has exceeded the statutory retirement age, and the payment is 15 years when it reaches the statutory retirement age, the payment period can only be calculated to the statutory retirement age. Basic pension and transitional pension are calculated according to the average monthly salary of employees in the province last year when they reach the statutory retirement age, and personal account pension is calculated according to the number of months when they reach the statutory retirement age. The personal contribution of the basic old-age insurance premium paid after the statutory retirement age can be refunded to me.

If the payment is less than 15 years when reaching the statutory retirement age, and the payment is still less than 15 years after the application for deferred payment is over 5 years, the social insurance agency will issue a notice to terminate the basic old-age insurance relationship, pay the basic old-age insurance premium in one lump sum, and terminate the basic old-age insurance relationship at the same time.

Nine, due to illness completely lost the ability to work and the payment period of more than 15 years but under 40 years of age, the number of months when calculating the personal account pension is calculated as 233 months.

X the employer is1986/kloc-0 according to the Interim Provisions of the State Council on Implementing the Labor Contract System in State-owned Enterprises (Guo Fa [1986] No.77) and the Notice on Deepening the Reform of the Pension Insurance System for Enterprise Employees (Guo Fa [1995] No.6).

(a) for the actual payment period before the establishment of a personal account, a transitional pension can be issued, and the calculation formula is:

Monthly transitional pension = my indexed monthly average payment salary ×× actual payment period before establishing personal account of basic old-age insurance × 1.3%.

(II) If the employing unit fails to pay the old-age insurance premium after it has been approved by the labor and personnel department to recruit temporary workers and changed to the labor contract system or directly recruited as employees under the labor contract system, the unit shall pay the basic old-age insurance premium according to the provisions of the Ministry of Labor and Social Affairs [2002] No.323 and other documents.

(3) If an employee under the labor contract system joins the army after establishing a personal account and continues to pay the basic old-age insurance premium after leaving the army, length of military service shall be regarded as the payment period, and the length of military service index of each year shall be calculated by 1 respectively.

(four) for contract workers who have no actual payment period before the establishment of personal accounts (including those who meet the repayment conditions), the basic pension will be calculated and paid according to the basic pension and personal account pension when they retire.

1 1. When calculating the basic pension for retirees who have stopped paying, the "individual cumulative payment years" in the basic pension formula only includes the deemed payment years and the actual payment years; The "cumulative payment period" in the indexed monthly average payment wage formula includes deemed payment period, actual payment period and interruption payment period.

XII. The insured meets the retirement conditions but the payment period is insufficient 15. When the social insurance agency issues the indexed monthly average payment wage 1 month according to the payment period, the payment period shall include the deemed payment period.

Thirteen, after the death of the insured or retirees and go through the relevant formalities, the personal account has not yet received the personal payment principal and interest can be inherited by its legal heir. The calculation formula is:

14. Calculate the basic pension according to document YWF [2000] No.212, retire normally and in advance for special jobs, pay the basic old-age insurance premium continuously for more than 15 years, and the basic pension is less than 390.60 yuan (that is, calculated according to 60% of the average basic pension of enterprise retirees in the whole province in the previous year, and the parameter will be 65,438+by 2005. 139 document calculated that the pension is higher than 390.60 yuan, the transition shall be implemented in accordance with relevant regulations.

15, approved by the people's governments at or above the county level restructuring institutions, after the change into enterprises and incorporated into the basic old-age insurance for enterprise employees as a whole, social insurance agencies to deal with the identity of the insured for review, to meet the retirement conditions stipulated by the national and provincial personnel administrative departments, social insurance agencies should pay the basic pension in accordance with the relevant provisions; The rest of the staff should participate in the basic old-age insurance for enterprise employees as employees and pay the basic pension according to the basic old-age insurance for enterprise employees when they retire.

1 6. From June 5438+ 10/2007, the interest calculation method for individual accounts of basic old-age insurance for insured employees and retirees shall be implemented in accordance with the Notice of the General Office of the Ministry of Labor on Printing and Distributing the Interim Measures for the Administration of Individual Accounts of Basic Old-age Insurance for Employees (No.1997).

(a) The formula for calculating employee interest is:

1, people who paid in the current year 12 months.

Accumulated amount of employee's personal account at the end of this year = accumulated amount at the end of last year ×( 1+ bookkeeping interest rate this year)+bookkeeping amount of personal account this year ×( 1+ bookkeeping interest rate this year ×/2).

2. When the payment is less than 12 months (including retirement, surrender, death, etc.). ).

Cumulative amount of personal account when employees change in the current year = cumulative amount of personal account at the end of last year ×( 1+ current year bookkeeping interest rate ÷ 12× months payable)+current year bookkeeping amount of personal account ×( 1+ current year bookkeeping interest rate × 1.

(The number of months payable refers to the number of months when the insured changes, and the basic old-age insurance premium should be paid in full this year according to the regulations. )

(two) the formula for calculating the interest of retirees is:

1. People who receive basic pensions all year round.

Annual interest of personal account of basic old-age insurance for retirees = (balance of personal account at the beginning of the year-total amount of personal account pension paid in that year) × bookkeeping rate+total amount of personal account pension paid in that year × bookkeeping rate × 1.083× 1/2).

2. Changes of retirees in that year (including retirement and death, etc.). ).

Annual interest of personal account of basic old-age insurance for retirees = (balance of personal account at the beginning of the year-total amount of personal account pension payable in that year) × bookkeeping interest rate of this year ÷ 12× number of months payable+total amount of personal account pension payable in that year× bookkeeping interest rate of this year ×12.

(For those who retired that year, the balance of personal accounts at the beginning of the year refers to the total personal accounts at the time of work and retirement. )

Every year, according to the bookkeeping interest rate announced by the Labor and Social Security Department of Yunnan Province, the interest of the personal account of the basic old-age insurance for retirees will be included in the balance of the personal account at the end of the year, but the basic pension will not be recalculated.

17. According to the provisions of the letter from the general office of the Ministry of Labor and Social Security (No.27 [2002] of the Ministry of Labor and Social Security), social insurance agencies at all levels shall not withhold and remit the basic pension of retirees or withhold and remit other expenses.

Eighteen, state-owned enterprises due to bankruptcy, closure, cancellation and other reasons. The basic old-age insurance premium for retirees that should be paid in one lump sum shall be paid directly into the financial special account of the social security fund at the same level by the enterprise bankruptcy liquidation group.

Nineteen, from the date of promulgation of the "Detailed Rules", any inconsistency with the provisions of the "Detailed Rules" shall be implemented in accordance with the "Detailed Rules". If there are no new provisions in the "Detailed Rules", the original provisions shall continue to be implemented.

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