What is the payment method of endowment insurance for staff in institutions?

A: Social insurance refers to a social security system in which the state raises funds through various channels through legislation, and gives economic compensation to workers when their income decreases due to old age, unemployment, illness, work-related injuries and maternity, so that they can enjoy basic living security.

2. What are the main features of social insurance?

A: Social insurance has three characteristics: compulsory, mutual assistance and universality.

3. What are the sources of social insurance funds?

A: Social insurance funds mainly come from employers and workers themselves, and the government gives subsidies and bears the ultimate responsibility.

4. What are the principles of social insurance?

A: The principles of social insurance are: the principle of corresponding rights and obligations; The principle of unity of fairness and efficiency; The principle of adapting the level of treatment to the development level of productive forces.

5. What are the connections and differences between social insurance and commercial insurance?

A: Contact: Both are social risk resolution mechanisms. Essential difference: they have different nature, different purposes, different sources of funds and different responsibilities of the government.

6. What is social insurance for public institutions?

A: Social insurance for government agencies and institutions refers to a social security system in which the government provides material assistance to workers who temporarily or permanently lose their ability to work due to old age, illness, disability and unemployment.

7. What is endowment insurance?

A: Old-age insurance refers to a social insurance system in which the government and society give certain economic compensation, material help and services to workers after they reach the legal retirement age.

8. What are the principles for raising endowment insurance funds of government agencies and institutions?

A: The endowment insurance fund is raised by the government in accordance with the principle of "fixed income by expenditure, slight savings and appropriate accumulation".

9. At present, what is the overall scope of endowment insurance for government agencies and institutions in our city?

A: At present, the overall scope of endowment insurance for government agencies and institutions in our city includes all the staff of party and government organs, people's congresses, CPPCC, courts, procuratorates, people's organizations and democratic parties at all levels, as well as all the staff of institutions that implement the wage system of government agencies and institutions as recognized by the establishment departments at all levels.

The archivists of the City Talent Development Center (excluding the employees of the municipal institutions that implement the personnel employment system), the employees of institutions that have participated in the endowment insurance of government agencies and institutions, and the temporary employees of government agencies and institutions have participated in the basic endowment insurance for urban enterprise employees since June 65438+ 10/day.

10, what is the payment standard of endowment insurance premium for government agencies and institutions in our city?

Answer: The unit shall accrue 24% according to the sum of the wages paid by the staff within the scope of endowment insurance at the end of last year and the total monthly retirement expenses of retired and resigned personnel, 3% according to the wages of the employees in government institutions and full institutions, and 4% according to the wages of the employees in self-supporting units.

1 1. How is the pension insurance payment base of the insured units and employees determined?

A: The specific items of the payment base are: the government units include post salary, grade salary, seniority salary, basic salary and subsidies and bonuses reserved by the province. Institutions include post (grade, position) salary (fixed part), allowance, bonus (living part), provincial retention allowance and bonus. The part of my average monthly wage that exceeds the average social wage of the whole province by more than 300% is not included in the personal contribution base, and the part that is lower than the average social wage of the whole province in the previous year by 60% is included in the personal contribution base.

12. How do individuals pay social insurance premiums?

Answer: The part paid by the staff of balance allocation and self-supporting institutions shall be withheld from their wages by the unit where they work, and paid to the social security institutions of government agencies and institutions at the same time as the part paid by the unit; The part paid by individuals of government agencies and institutions with full financial allocation shall be withheld and remitted from the salary by the financial salary distribution center entrusted by the social security institutions of government agencies and institutions.

13. Can social insurance premiums be reduced or exempted?

A: According to the Interim Regulations on the Collection and Payment of Social Insurance Premium, social insurance premium shall not be reduced or exempted.

14, how to deal with units and individuals who fail to pay the endowment insurance fund on time?

Answer: The insured units should pay the old-age insurance money to the social security institutions of government agencies and institutions on time. Failing to pay or underpaying the old-age insurance premium within the time limit, an overdue fine of 5‰ will be charged on a daily basis. Individual units can't pay on time under special circumstances, they can submit a written application to the social security institution of the institution, and can postpone the payment after approval. The term of deferred payment is generally within three months, and the longest period shall not exceed half a year. During the period of approving the extension, no late payment fee will be charged, but the interest of the fund will be returned according to the deposit rate of the bank for the same period. Insured units and employees fail to pay the basic old-age insurance premium according to the regulations, and their intermittent time or failure to pay the fee according to the regulations does not calculate the payment period of employees.

15. How to accept the supervision of employees in the payment of social insurance premiums?

A: Social insurance agencies should establish payment records and record personal accounts according to regulations to ensure that the payment records are complete and safe. Social insurance agencies issue a statement of personal accounts of basic old-age insurance to individual payers every year. The payer shall announce the annual social insurance premium payment of the unit to the employees of the unit. Payment units and individuals have the right to inquire about payment records in accordance with regulations and supervise the payment of social insurance premiums.

16. What are the meanings of social pooling and individual account?

A: According to the Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of the Socialist Market Economic System, the old-age insurance should combine social pooling with individual accounts. Personal account refers to the basic old-age insurance personal account established by the social insurance agency for each person participating in the basic old-age insurance according to the social security number (GBLL 634-89) issued by the State Bureau of Technical Supervision. The social security agency will record the insurance funds paid by individuals and units into personal accounts according to a certain proportion. The part of the basic old-age insurance premium paid by the unit except for the personal account shall be regarded as the basic old-age social pooling fund.

17. When did the personal account for endowment insurance in our city start to be established?

A: The social security agency establishes a lifelong personal account for each employee who participates in the basic old-age insurance according to the resident ID number. Insured persons of municipal-level differential and self-supporting institutions in our city have established personal accounts from 1996 to 1. Insured personnel of government agencies and fully funded institutions began to establish personal accounts from June 1997. New employees start to establish personal accounts from the month when they pay for the first time at work.

18. What is the bookkeeping ratio of personal accounts?

The specific bookkeeping ratio is: 1996 1 to 200 1 12, and the bookkeeping ratio of personal account is about 16% of the employee's salary base in the current year. Starting from 1 in 2002, the bookkeeping ratio of personal accounts was 65438+ of the base of employees' contributions in that year. All the personal contributions of the staff are included in the personal account, and the insufficient part is included in the unit contribution.

19. What information do employees need to bring to handle the old-age insurance relationship?

Answer: The transferred personnel should go to the business department to handle the transfer formalities of the pension insurance relationship with the work transfer notice, the personal account manual of the pension insurance, the personnel change form and the acceptance letter of the pension insurance relationship of the social security agency where the transferred unit is located.

20. How to transfer personal account?

(1) When employees move within the same overall planning scope, only the basic old-age insurance relationship and personal account files are transferred, and the fund is not transferred. (2) When employees move across the scope of overall planning, the basic old-age insurance relationship and personal account files will be transferred. The amount of the transfer fund is 1998 1 the accumulated principal and interest of individual contributions in the personal account before, plus the accumulated principal and interest of individual contributions calculated from the salary base of 1998 1%. According to the document No.33 [2004] of Xianglao Society, from July 2004. When the employee pension insurance relationship is transferred in the province, only the basic pension insurance relationship and personal account files are transferred, and personal account funds are not transferred.

2 1. What is the deemed payment period of the insured?

Answer: The deemed payment period refers to the effective length of service before the implementation of endowment insurance. That is, the insured person's deemed payment period is the effective length of service when he participates in the work and should pay the old-age insurance premium.

22. What is the role of the payment period?

Answer: The payment period of employees consists of the actual payment period and the deemed payment period. The payment period is used to measure the payment time of employees and is one of the important basis for calculating the pension insurance benefits.

23. What's the difference between payment period and continuous service?

Answer: The years of payment and continuous service are two different concepts, which cannot be confused. The payment period is the cumulative period in which both the employer and the employee pay the old-age insurance premium according to the regulations, which is used to measure the length of the employee's payment period and is one of the bases for calculating the old-age insurance benefits. Continuous length of service is the actual working years that can be calculated cumulatively according to national regulations, which is used to measure the length of working hours of workers. However, due to historical reasons, the continuous length of service calculated by the state before the implementation of social endowment insurance can be regarded as the payment period.

24, the original did not participate in the old-age insurance personnel should pay the old-age insurance?

Answer: Cadres of government agencies and institutions, regular workers recruited by the whole people before the implementation of the labor contract system, and those who did not participate in the old-age insurance before the implementation of the reform of the old-age insurance system in government agencies and institutions do not need to pay back the old-age insurance, and their working years are regarded as payment years. Labor contract workers who have not participated in the old-age insurance and employed cadres recruited from non-working personnel shall pay back the old-age insurance, and the time for paying back the old-age insurance shall be from the date of their participation in the work to the last month when cadres and workers of their own units begin to participate in the overall planning of the old-age insurance. The specific payment standard is: (1) 1993. Before September 30 to participate in the work, the unit in accordance with the one-time payment of 40 yuan per person per month. (2) After 1 99310 and1,the part paid by the unit shall be calculated as 50 yuan per person per month and paid in one lump sum.

25. How to determine the deemed payment period for national cadres and regular workers?

A: The effective length of service from the date when the local government starts the endowment insurance for institutions and institutions is regarded as the payment period. My effective length of service in balance allocation and self-supporting institutions from 1995 to 12 is regarded as the payment period; The effective length of service of the municipal authorities and fully funded institutions from the date of my participation in the work to May 1997 is regarded as the payment period.

26. How to pay the pension insurance without pay?

Answer: Regarding the pension insurance for those who leave their jobs without pay, Hunan (1996) No.3 and Tan (1997) 18 both stipulate that those who leave their jobs without pay according to regulations will be withheld and remitted by their original units.

27. How to deal with the pension insurance relationship of employees from enterprises to institutions?

Answer: When employees of enterprises who have participated in the basic old-age insurance for urban enterprise employees are transferred to work in institutions that try out the old-age insurance system, they will handle the transfer of the old-age insurance relationship and personal accounts with the Transfer Notice of the government personnel department. From the month when they enter the government institutions, they will participate in the endowment insurance of government institutions, and units and individuals will pay the endowment insurance premiums according to the payment standards of local government institutions. Its original payment period (including deemed payment period) will be combined with the payment period for entering institutions, and the basic pension will be calculated according to the methods stipulated in the endowment insurance system of institutions when retiring.

28. How to deal with the pension insurance relationship when employees transfer from institutions to enterprises?

A: After employees enter the enterprise from government agencies and institutions, they will participate in the basic old-age insurance for enterprise employees from the month they enter. Employees transferred to enterprises from institutions and institutions that implement the reform of the old-age insurance system shall transfer their old-age insurance relationships and personal accounts.

29. How is the one-time subsidy for personal accounts stipulated when civil servants change jobs to enterprises?

Answer: After the staff of government agencies and units managed by referring to the civil service system enter the enterprise and participate in the corresponding old-age insurance according to the regulations, they will be given a one-time subsidy according to their working years in the agency (or unit), which will be transferred to their personal accounts of basic old-age insurance by the original unit through the local social insurance agency, and the required funds will be arranged by the finance at the same level. The standard of subsidy is: the average monthly basic salary of the previous year when I leave my job × working years in the office ×0.3%× 120 months.

30. How to deal with the pension insurance relationship after the staff of government agencies and institutions are dismissed, resigned, dissolved or terminated?

Answer: For those who do not meet the retirement conditions and have gone through the formalities of resignation, dismissal, resignation or termination of the labor contract according to the relevant regulations, the amount of storage in their personal accounts will be temporarily retained, and then the amount of storage in their personal accounts will be transferred after they find a new work unit, so as to continue to participate in the insurance. The personal account amount before and after the change or interruption of work can be calculated cumulatively, with uninterrupted interest. According to the provisions of the document number. Xiang Lao She Fa [2002] No.9 1, employees of government agencies and institutions who seek employment by themselves or adopt flexible ways after resigning, dissolving or terminating labor relations can participate in the basic old-age insurance for employees of urban enterprises and pay the old-age insurance premium according to the provisions of document1. [1997] Zheng Xiang Fa No.43 Document No.56 [2002] of Hunan Labor Society.

3 1. How to go through the formalities for the change of endowment insurance when the insured unit changes?

Answer: When the insured unit is divided or merged, it should go through the formalities for changing the old-age insurance at the social security institutions of government agencies and institutions within one month. Old-age insurance premiums unpaid before division or merger shall be borne by the unit after division or merger; In the event of bankruptcy, cancellation, auction, etc., the unpaid basic old-age insurance premium must be paid off according to law in the property liquidation, and the old-age insurance premium of 10 years shall be reserved for the retirees of this unit. The reserved endowment insurance money shall be managed by the social security institutions of government agencies and institutions in a unified way.

32. What are the retirement conditions stipulated by the state?

A: According to the the State Council document (Guo Fa [1978] 104), anyone who meets one of the following conditions should retire. (1) Men are over 60 years old, women workers are over 50 years old, and women cadres are over 55 years old, with continuous service of ten years. (2) The male has reached the age of 50 and the female has reached the age of 45, and has worked continuously for ten years, and has completely lost the ability to work as certified by the hospital and confirmed by the labor appraisal committee. (3) Disabled due to work, certified by the hospital and confirmed by the labor appraisal committee, completely losing the ability to work. (4) Workers who do not have retirement conditions and have been certified by the hospital and confirmed by the labor appraisal committee to be completely incapacitated should resign.

33. What are the conditions for receiving a monthly pension?

Units and individuals who have reached the legal normal retirement age in the payment unit shall pay the basic old-age insurance premium 15 years or more in accordance with the regulations, and receive the basic old-age insurance premium from the month following the retirement formalities.

34. What are the pension insurance co-ordination payment projects of government agencies and institutions in our city?

A: According to the relevant regulations of provinces and cities, the current basic pension payment items of government agencies and institutions in our city are: retirement (post) fee for retired (post) personnel, subsidy of 23.8 yuan (female plus female health care fee), and bonus of 5- 15 yuan reserved according to national and provincial regulations. Some of the transportation subsidies, nursing expenses and living allowances enjoyed by retired veteran comrades who are not included in the payment subsidy project are still distributed according to the original channels.

35. What is the form of pension for retirees of insured units?

A: At present, the pensions of retirees of municipal insured units are paid by the insured units entrusted by the Municipal Social Insurance Bureau. Retirees and some retired cadres' pensions in restructured institutions are directly deposited into retirees' personal pension accounts (passbook) by social insurance agencies on a monthly basis, and retirees can withdraw them at any time.

36. The insured has not reached the statutory normal retirement age and has gone through retirement procedures. How to deal with endowment insurance?

Answer: According to the stipulations of Document No.24 issued by Xiang Lao She Fa [2002], before there are no new regulations in the country, those who participated in the endowment insurance of government agencies and institutions and did not reach the national legal normal retirement age (male over 60 years old, female cadres over 55 years old and female employees over 55 years old) went through the formalities of early retirement (except those who retired in accordance with and in line with the civil service regulations), except those who reached the national legal normal retirement age. The payment base is the salary paid by retirees before they are approved to retire. Individuals who retire early will no longer pay fees, and their personal accounts will no longer be transferred in proportion from the unit payment. Its basic pension (including the normal adjustment and increased treatment according to the provisions of the national and provincial people's governments) is paid by the original unit and paid by the social insurance agency after reaching the legal normal retirement age.

37. How to deal with the personal accounts of the insured employees after their on-the-job death?

Answer: If the insured person dies during his/her employment, the social insurance agency will pay the sum of the individual contributions (principal and interest) in his/her personal account to his/her legal heir or designated beneficiary in one lump sum to terminate the pension insurance relationship.

38. What should I do if the insured dies after retirement and the amount stored in his personal account has not been collected?

Answer: If a person who participates in the basic old-age insurance dies after retirement, and his personal account has not been fully collected, the individual contribution part of the balance can be sent to his designated beneficiary or legal heir. The part of the unit payment transferred to the individual is included in the social pooling fund.

39. How to plan the pension when you participate in the pension insurance after retirement?

Answer: When the staff reaches the retirement age stipulated by the state, the insured units and individual staff members will pay the basic old-age insurance premium 15 years or more. Receive basic old-age insurance from next month after going through retirement procedures. The basic old-age insurance consists of three parts:

(1) If the payment period of both units and individuals is over 20 years (including 20 years), the part calculated by 6o% of the total salary before my retirement; If it is more than 15 but less than 20 years, it will be reduced by 1 percentage point for each full year.

(2) The payment period of both units and individuals has reached 15. From 16, I will increase my pension by 1% of my total pre-retirement salary every1anniversary, but the increase shall not exceed 20% at most.

(3) Divide the amount stored in the personal account of the basic old-age insurance for staff by the number of months to be paid, and divide it by 420 only when the actual payment number exceeds 420. According to this method, the retirement fee for staff who have paid for more than 35 years is 96% of the total salary at retirement, which is 1 percentage point higher than the current calculation method of retirement fee.

Before the reform plan of the endowment insurance system of state organs and institutions is introduced, if the basic endowment insurance premiums calculated according to the above methods are all lower than the retirement fees paid by XiangPICC (1995) No.92, they will still be paid according to XiangPICC (1995) No.92. ..

40. How to deal with the pension insurance relationship after retirement for the insured whose payment period is less than 15?

Answer: When the insured reaches the legal normal retirement age, if the individual pays the basic old-age insurance premium for less than 15 years, the amount stored in the personal account will be paid to him in one lump sum, and no basic pension will be paid separately; If there is a deemed payment period, it will be paid to the average monthly salary of employees in the province for two months every full year, and the basic old-age insurance relationship will be terminated at the same time.

4 1, what is the content of endowment insurance audit?

Answer: The contents of the old-age insurance audit include the following items: (1) the situation of the payment unit handling the social insurance registration, change registration or cancellation registration with the local social insurance agency; (two) the number of social insurance payers and the payment base declared by the payer and the payer conform to the provisions of the state; (three) whether the payer and payer pay social insurance premiums in full and on time; (four) units and individuals who have not paid social insurance premiums; (5) the payment unit announces the payment of the unit to the employees; (6) Social insurance benefits, enjoyment conditions and living conditions; (seven) other audit matters stipulated by the state or assigned by the administrative department of labor security.

42, how to deal with violations of the insured units?

A: If the payer fails to register, change or cancel the registration of social insurance in accordance with the regulations, or fails to declare the amount of old-age insurance premiums that should be paid in accordance with the regulations, the social insurance agency shall order it to make corrections; Refuses to correct, the social insurance agency shall report to the administrative department of labor security for punishment according to law. If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel may be fined more than 5000 yuan 1000 yuan; If the circumstances are particularly serious, the directly responsible person in charge and other directly responsible personnel may be fined not less than 5000 yuan but not more than 65438 yuan but not more than 0,000 yuan.

43, how to deal with the insured individuals cheat social insurance benefits?

A: According to the Measures for Social Insurance Audit (DecreeNo. of the Ministry of Labor and Social Security 16), if the social insurance agency finds that the social insurance treatment recipient continues to receive the treatment after losing the qualification for receiving the treatment, or defrauds the social insurance treatment by other means, the social insurance agency will immediately stop paying the treatment and order it to be returned; Refuse to return, by the administrative department of labor security according to law, and may impose a fine of more than 500 yuan 1000 yuan; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

44, how to strengthen the management of endowment insurance fund?

Answer: (1) The basic old-age insurance funds of government agencies and institutions are included in the separate financial accounts of social insurance funds of government agencies and institutions, and two lines of revenue and expenditure are managed for special purposes. No department, unit or individual may occupy, misappropriate or balance the financial budget. (2) The balance of the basic endowment insurance fund of government agencies and institutions is mainly used for purchasing government bonds and transferring bank time deposits, except for the payment expenses equivalent to 1 to 2 months, which are kept in the financial special account. No department or individual may use the endowment insurance fund to make other forms of direct or indirect investment at home and abroad. (3) The basic endowment insurance funds of government agencies and institutions shall be deposited in state-owned commercial banks, and the interest shall be calculated at the preferential interest rate stipulated by the People's Bank of China, and the interest obtained shall be incorporated into the fund. (four) the basic old-age insurance fund to implement the dual audit system of internal and external combination, and regularly report the use of the old-age insurance fund to the units and individual representatives who participate in the old-age insurance. (5) If the staff of social security institutions abuse their powers, engage in malpractices for selfish ends, or neglect their duties and cause economic losses, in addition to recovering economic losses, the competent department of labor and social security of the government shall give administrative sanctions to the main person in charge and the person directly responsible; Those who violate the criminal law and constitute a crime shall be submitted to judicial organs for criminal responsibility according to law.

Institutions began to enter the pension from 1993.

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