Calculation formula of pension collection for flexible employees

First, the calculation formula of pension for flexible employees

1. Flexible employees participate in endowment insurance and go through retirement procedures when they reach retirement age. Like employees, the calculation and payment of pensions should be based on factors such as the payment year of my old-age insurance, the balance of my personal account, and the average salary of employees in the previous year when I retired.

2. The payment base is 60% to 300% of the local average wage of employees in the province last year (individuals choose according to economic conditions), and the payment ratio is 20%. The calculation method of retirement pension is the same as that of enterprise retirees.

3. Pension = basic pension+personal account pension = (the average monthly salary of employees in the previous year when I retired+my average monthly payment salary) /2× payment period × 1%. Personal account pension = total amount of personal account storage/payment months.

The second is the standard for flexible employees to receive pensions.

The pension insurance for flexible employees has different payment years and grades, and the collection standards are also different.

1, in which the payment has reached 15 years: monthly basic pension = basic pension+personal account pension.

Among them, the basic pension = the average monthly salary of local employees in the previous year when I retired ×20%, and the personal account pension = the amount stored in the personal account/120.

2. If the payment is less than 15 years, and the flexible employees are unwilling to continue to pay, they cannot enjoy the basic old-age insurance benefits on a monthly basis. The accumulated amount in their personal accounts and the part included in the overall fund from the old-age insurance premiums paid by individuals are paid to them in one lump sum, and the old-age insurance relationship is terminated at the same time.

3, the local implementation of unified account combined with the reform of the old-age insurance system to participate in the work of the former state-owned, collective enterprises or institutions, after the termination of labor relations, according to the urban flexible employment approach to insurance, after retirement, its monthly basic pension according to the urban enterprise employee pension plan hair method.

Three, flexible employees can interrupt the payment of pension insurance.

According to the relevant policies and regulations, individual industrial and commercial households and flexible employees shall participate in the basic old-age insurance and pay the basic old-age insurance premium from the month of enrollment, and shall not carry it forward. After the insured, the basic old-age insurance premium shall be paid in full and on time. If the payment is interrupted for various reasons, it shall not be paid again in the future, and the payment period before and after the interruption shall be calculated cumulatively. This part of the payment personnel can take regular or irregular flexible payment declaration methods within a payment year. Therefore, as long as it does not cross the payment year, it is regarded as normal payment. The payment year mentioned here is not the same as 65438+1 October1to 65438+February 3 1 in natural years. A payment year of social insurance refers to July 1 day to June 30th of the following year. In the case of Mr. Yang, if the payment was interrupted a few years ago, it would be impossible to pay further.

Four, flexible employment personnel payment grade

The social security payment grade of flexible employees can be selected according to personal wishes, which is generally divided into five grades: one grade is 60% of the average salary of employees in the previous year; The second file is 70% of the average salary of employees in the previous year; The third file is 80% of the average salary of employees in the previous year; The fourth gear is 90% of the average salary of employees in the previous year; The fifth gear is 100% of the average salary of employees in the previous year.

Verb (abbreviation of verb) social security payment standard for flexible employees

The social security contributions of flexible employees are divided into five grades based on the average salary of local employees in the previous year: the first grade is 60% of the average salary of employees in the previous year; The second file is 70% of the average salary of employees in the previous year; The third file is 80% of the average salary of employees in the previous year; The fourth gear is 90% of the average salary of employees in the previous year; The fifth gear is 100% of the average salary of employees in the previous year.

Legal basis:

People's Republic of China (PRC) social insurance law

Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.

Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium. Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium. The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council.

Fifteenth basic pension consists of overall pension and individual account pension. The basic pension is determined according to factors such as individual cumulative payment years, payment wages, average salary of local employees, personal account amount, average life expectancy of urban population, etc.