Xinyu society insurance management center

Measures for the Implementation of Unified Basic Old-age Insurance System for Enterprise Employees in Jiangxi Province (No.Gan Fu Fa [1999] 14)

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To meet the needs of establishing a socialist market economic system, we will gradually establish an old-age insurance system that is compatible with the development level of social productive forces and the affordability of all aspects in our province, covers employees and individual workers of various enterprises in cities and towns, has diversified sources of funds, multi-level protection methods, combines social pooling with personal accounts, corresponds to rights and obligations, combines fairness and efficiency, and separates administrative management from fund management to serve management. In order to ensure the basic livelihood of retirees, maintain social stability and promote economic development, these measures are formulated in accordance with the spirit of the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and combined with the actual situation in our province.

First, the scope of implementation of the basic old-age insurance

(a) the basic old-age insurance is the national statutory insurance. All state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises within the province (hereinafter referred to as enterprises) and their employees and retirees; Institutions that implement enterprise management, their employees and retirees should be included in the scope of implementation.

(two) urban individual industrial and commercial households and their helpers must participate in the basic old-age insurance, and be included in the scope of implementation of the basic old-age insurance.

Two, the basic old-age insurance premium raising

The basic old-age insurance premium is shared by the state, units and individuals, and is raised in the following proportion throughout the province.

(a) the enterprise shall pay the basic old-age insurance premium on a monthly basis according to 22% of the total average monthly salary of employees in the previous year (in which the private enterprise shall pay it on a monthly basis according to 20% of the total average monthly salary of employees in the previous year, and the payment base shall not be lower than the average monthly salary of employees in the city or county where it is located). In the future, with the development of economy and the increase of the proportion of employees' individual contributions, the proportion of enterprise contributions will be adjusted from 200 1 to 2 1% of employees' total monthly average wages; In 2002, it was adjusted to pay 20% of the total average monthly salary of employees.

(II) Individual employees on the job shall pay the basic old-age insurance premium on a monthly basis according to 4% of their average monthly salary in the previous year (in which employees in private enterprises shall pay at least 4% of their average monthly salary in the previous year in the city or county where they are located), and will increase by 1 percentage point every year thereafter, and finally reach 8% of their base salary in 2003.

Where the average monthly salary of employees is higher than 300% of the local average monthly salary of employees in the previous year, individuals and enterprises pay the basic old-age insurance premium at 300% of the local average monthly salary of employees in the previous year, and the average monthly salary of employees is lower than 60% of the local average monthly salary of employees in the previous year. Individuals and enterprises pay the basic old-age insurance premium according to 60% of the average monthly salary of employees in the whole city in the previous year.

(3) The head of individual industrial and commercial households shall pay the basic old-age insurance premium for himself at no less than 20% of the average monthly salary of employees in the city or county where he is located, and for his helpers at no less than 16% of the average monthly salary of employees in the city or county where he is located. The helper shall pay the basic old-age insurance premium at not less than 4% of the average monthly salary of employees in the city or county where he is located last year, and then increase it by 1 percentage point every year, and finally reach 8% of the average monthly salary of employees in the city or county where he is located in 2003. With the increase of the proportion of individual contributions of helpers, the proportion of individual industrial and commercial households paying for helpers should decrease simultaneously.

(four) the transfer of old-age insurance to local management of industrial units, in accordance with the provisions of document [1998]28, it takes 3 to 5 years to transition to a unified payment ratio in the province.

(five) the basic old-age insurance premiums for enterprises shall be collected by social insurance agencies, and the basic old-age insurance premiums for individual industrial and commercial households and their helpers shall be collected by the administrative department for industry and commerce. Enterprises and employees (individual industrial and commercial households and their helpers) fail to pay the basic old-age insurance premium in full and on time as required, and the social insurance agency shall order them to pay within a time limit, and impose a late fee of two thousandths on the unpaid basic old-age pension.

(VI) For bankrupt, closed or auctioned enterprises, the income from the sale of assets and the transfer of land use rights shall, in accordance with the provisions of the Bankruptcy Law of People's Republic of China (PRC) and other relevant laws and regulations, give priority to paying off the unpaid basic old-age insurance premiums and allocate them to local social insurance agencies in one lump sum.

(seven) the basic old-age insurance premiums paid by enterprises shall be paid before tax, and the basic old-age insurance premiums paid by individuals according to regulations shall not be subject to personal income tax. When the basic old-age insurance fund is in trouble, it will be supported by the finance.

(eight) the establishment of the basic old-age insurance annual inspection system, will participate in the basic old-age insurance and pay the basic old-age insurance premiums into the annual inspection of business licenses of enterprises and individual industrial and commercial households.

Three, the basic old-age insurance personal account management

(a) social insurance agencies in accordance with the social security number issued by the State Bureau of Technical Supervision (GB 1 1643-89), for each employee to participate in the basic old-age insurance to establish a personal account.

(two) since the date of implementation of these measures, the province has established personal accounts according to 1 1% of the salary base of the employees themselves. All the basic old-age insurance premiums paid by individual employees are accounted for, and the rest are included in enterprise contributions. In the future, with the increase of the proportion of individual contributions, the share of enterprises should be gradually reduced to 3%. The original personal account storage amount established for employees according to document No.50 of Gan Fu Fa [1990] shall be retained, and it shall be combined with the personal account storage amount of employees after the implementation of these Measures.

(three) the basic old-age insurance personal account "bookkeeping interest rate" is determined by the provincial people's government every year with reference to the bank deposit interest rate for the same period.

(4) When employees are transferred, all personal accounts are transferred. Employees who interrupt their work for various reasons shall keep their personal accounts and calculate interest. When re-employed, calculate the accumulated amount of personal account.

(five) the personal account of the basic old-age insurance for employees is only used for the pension of employees, and it is not allowed to withdraw in advance. When an employee or retiree dies, the individual contributions in each account balance will be paid to the designated beneficiary or legal heir in one lump sum, and the rest will be incorporated into the basic old-age insurance fund. After the employee retires, when the storage amount in the personal account of the basic old-age insurance has been collected, the social insurance agency will pay it from the basic old-age insurance fund until his death.

Four, the basic pension plan and payment methods

(a) workers reach the legal normal retirement age (men over 60 years of age, women workers over 50 years of age, women cadres over 55 years of age), from the next month after the approval of retirement, according to the following provisions to receive a monthly basic pension.

1. 1995 10, the basic pension consists of basic pension and personal account pension. The monthly standard of basic pension is 20% of the average monthly salary of employees in the city where employees retire, and the monthly standard of personal account pension is the amount stored in my personal account divided by 120, and the calculation formula is:

Monthly basic pension = average monthly salary of employees in the previous year *20%+ personal account storage of basic old-age insurance/120.

2. Those who have retired before the implementation of these measures and those who have retired after the implementation of these measures will still receive the basic pension according to the original provisions and enjoy the normal adjustment treatment of the basic old-age insurance stipulated in these measures.

3.65438+1employees who joined the work before September 30, 1995, retired after the implementation of these measures, and their continuous length of service and payment period reached 15 years, will be granted transitional pensions on the basis of basic pensions and personal account pensions. The transitional pension is paid to 1 at the rate of 1 year before September 30, 1995, which is 0.2% of my indexed monthly average wage. The calculation formula is:

Monthly basic pension = average monthly salary of employees in the previous year *20%+ personal account storage of basic old-age insurance/120+ my indexed monthly average payment salary *1.2% * 65438+1my length of service before September 30, 995.

The basic pension calculated by this calculation method is lower than that calculated by theNo. file calculation method. [1995]50, make up the difference.

4. If the monthly basic pension for retirees fails to reach 70% of the local minimum wage, it shall be calculated and paid according to 70% of the local minimum wage.

(2) Those who work after 1995 10 and the accumulated payment period is less than 15 will not enjoy the basic pension after retirement, and their personal account savings will be paid to them in one lump sum, and the basic old-age insurance relationship will be terminated at the same time.

(3) 1 June 30, 1995, who has joined the work and reached the legal normal retirement age after the implementation of these measures, and the continuous length of service and payment period are less than 15 years, a one-time living allowance of two and a half months will be paid for each full1year of continuous length of service and payment period, and the basic old-age insurance relationship will be terminated at the same time.

(4) Employees who are engaged in high altitude, underground, high temperature, low temperature, toxic and harmful operations and particularly heavy manual labor that can be retired in advance according to the provisions of the state still retire according to the relevant provisions of the state, and the social insurance agency will calculate and pay the basic pension according to the relevant provisions of these Measures.

(five) after the implementation of these measures, employees who have completely lost their ability to work due to illness or work-related disability before reaching the statutory normal retirement age shall be paid by their enterprises before reaching the statutory normal retirement age; When reaching the statutory normal retirement age, the social insurance agency shall calculate and issue the basic pension in accordance with the relevant provisions of these Measures.

(six) after the implementation of these measures, employees who are completely disabled due to work-related injuries shall be handled in accordance with the relevant provisions of work-related injury insurance, and the amount stored in personal accounts shall be transferred to the work-related injury insurance fund as required.

(7) 1995 65438+ 10 1 recently won the title of model worker and can enjoy the preferential treatment of endowment insurance stipulated by the state, and still retain the preferential treatment when retiring.

(eight) the establishment of the normal adjustment mechanism of basic pension, and effectively protect the basic livelihood of enterprise retirees, the specific adjustment measures issued by the provincial people's government for approval.

(9) The method for calculating and distributing the basic pension for employees of industrial units whose old-age insurance is transferred to local management will be formulated according to the spirit of DocumentNo.. The national document [1998] No.28 was published and combined with the actual research of the industry, and gradually transitioned to the unified basic pension calculation and payment method in the province.

Five, the basic old-age insurance fund management

(a) continue to implement the basic old-age insurance at the provincial level, the basic old-age insurance fund to implement unified management, hierarchical balance, annual settlement, swap use.

(II) The adjustment fund shall be withdrawn from the province uniformly according to 10% of the actual collection fund, of which 3% of the actual collection fund shall be reserved for the local social insurance agency to adjust and use, and 7% shall be turned over to the provincial social insurance agency for the adjustment and payment of the necessary expenses related to the basic old-age insurance in the province. The basic old-age insurance fund with balance in the social insurance agencies of prefectures, cities and counties shall be managed and dispatched by the provincial social insurance agencies in a unified way.

(three) the administrative department of the industry and its subordinate units that transfer the endowment insurance to the local management shall implement the fund management system of full payment and full appropriation; The competent department of industry and the provincial social insurance agency shall implement the fund management system of balance of payments and balance allocation.

(four) the basic old-age insurance fund to implement two lines of revenue and expenditure, into the financial accounts management, specific measures shall be formulated by the Provincial Department of Finance in consultation with the Provincial Labor Department.

(five) to further strengthen the management of the basic old-age insurance fund. The basic old-age insurance fund should be earmarked for the basic old-age insurance for employees, and misappropriation and extravagance are strictly prohibited. Except for two months' payment expenses, the fund balance should be fully purchased from government bonds, and it is strictly forbidden to invest in any other aspects.

Six, the basic endowment insurance management system

People's governments at all levels should incorporate social insurance into the national economic and social development plan of the region, and establish a basic old-age insurance management system with unified management, centralized decision-making, separation of government affairs and separation of supervision.

(a) the provincial labor department is responsible for the preparation of development plans, formulate relevant laws, regulations and plans, and organize, guide and supervise the implementation of relevant laws, regulations and plans.

(two) the province's social insurance agencies to implement vertical management. Provincial social insurance agencies are responsible for organizing the implementation of the province's basic old-age insurance fund raising, management and distribution. Responsible for the province's basic old-age insurance fund scheduling, adjustment and allocation of funds; Municipal social insurance agencies are responsible for the business guidance and fund adjustment of basic old-age insurance in counties (cities, districts) within the region; City (including provincial cities) and county (District) social insurance agencies are responsible for the collection, management and distribution of basic old-age insurance funds in the region. Establish and manage individual accounts for basic old-age insurance. Actively create conditions to change the existing pension from enterprise payment to socialized payment, and gradually do a good job in socialized service for retirees in conjunction with relevant departments.

(three) the province's social insurance agency personnel funds appropriated by the finance at the same level; Other necessary expenses related to the basic old-age insurance shall be used by the provincial social insurance agency with the approval of the Provincial Department of Finance. Provincial social insurance agencies shall allocate funds to social insurance agencies at all levels step by step according to the payment of local adjustment funds.

(four) to set up an industry pension insurance management office in the provincial social insurance agency, which is responsible for the management and handling of the basic pension insurance business transferred from pension insurance to local management. The competent department of the transferred industrial unit shall establish and improve the social insurance agency.

(five) the old-age insurance is transferred to the social insurance agency in the local management industry, and the personnel expenses are solved by the industry itself. Other necessary expenses related to the basic old-age insurance shall be used by the provincial social insurance agency with the approval of the Provincial Department of Finance.

(six) the basic old-age insurance fund supervision committee is responsible for the supervision of the implementation of the basic old-age insurance planning and regulations, the supervision of the basic old-age insurance fund revenue and expenditure, management and operation, and regularly announced to the public.

Seven, this approach since 1 June 19991day.

(1) Employees mentioned in these Measures include urban individual industrial and commercial households and their helpers.

(two) the relevant basic old-age insurance policies that have been issued are inconsistent with these measures, and these measures shall prevail.

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You can apply for transferring social security or surrendering old-age insurance.

(a) the transfer procedures need to be applied by the social security bureau of the transfer place, and then the social security bureau of the transfer place can apply with my ID card and endowment insurance materials.

Medical insurance does not support the transfer from other places, but can only be consumed and used at the place of purchase and enjoy reimbursement, that is, other kinds of drugs can only be used locally.

In the overall planning area, you can handle the transfer relationship at will, and in the non-overall planning area, you can only transfer the old-age insurance to the social security bureau where the account is located. Therefore, if your account is local, you can handle the transfer.

For inter-provincial and inter-city transfer, the procedures need to be applied to the social security bureaus of the two places respectively, and only some personal accounts can be transferred. Personal accounts and overall accounts cannot be taken away together, so be prepared psychologically.

Two years after the termination of the labor contract, the provident fund can apply to the local provident fund management center for refund.

(2) You can apply to the local social security bureau according to your actual situation. Procedures include my ID card, application for surrender, payment of social security information (pension book, medical insurance card) and other materials.

And only pension and medical insurance.

However, it should be noted that the fees paid by social security are managed by two accounts, namely individual account and overall account. If you take it out, you can only get the amount in your personal account. However, most of the money went into the general account. Originally, there was not much money in the personal account, and only a part of it could be taken out of the personal account, even less, generally ranging from tens of yuan to hundreds of yuan, depending on the time period and grade of payment.

Finally, I suggest that you surrender your insurance carefully, which is not worth the loss.

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