Provisions for the implementation of the regulations on social endowment insurance for enterprise employees in Shenzhen Special Economic Zone

Regulations of Shenzhen Special Economic Zone on Social Endowment Insurance for Enterprise Employees

1998 65438+1the 27th meeting of the standing Committee of the second Shenzhen municipal people's congress on October 27th.

According to the third meeting of the Standing Committee of the third Shenzhen Municipal People's Congress on February 22, 2000, the decision on amending the Regulations on the Basic Old-age Insurance for Enterprise Employees in Shenzhen Special Economic Zone was amended.

Chapter I General Provisions

Article 1 In order to ensure the basic livelihood of enterprise employees after retirement, these Regulations are formulated in accordance with the provisions of relevant laws and regulations and in combination with the reality of Shenzhen Special Economic Zone (hereinafter referred to as the Special Zone).

Article 2 The Shenzhen Special Economic Zone implements the social endowment insurance system. The social endowment insurance mentioned in these Regulations includes basic endowment insurance, local supplementary endowment insurance and enterprise supplementary endowment insurance.

The government establishes basic old-age insurance and local supplementary old-age insurance; Encourage and support enterprises and employees to participate in enterprise supplementary endowment insurance and personal savings endowment insurance.

Article 3 The basic old-age insurance stipulated in these Regulations is applicable to enterprises (including enterprise-managed institutions and private non-enterprise units, the same below) and their employees in the Special Zone.

The local supplementary old-age insurance stipulated in these Regulations shall apply to enterprises in the Special Zone and their employees registered in this Municipality, and shall participate in the basic old-age insurance in accordance with these Regulations.

Enterprises and employees must participate in basic old-age insurance and local supplementary old-age insurance in accordance with the provisions of these regulations.

Article 4 Social endowment insurance shall follow the principles of combining fairness with efficiency, corresponding rights and obligations, and adapting the level of security to the development level of social productive forces.

Article 5 The basic old-age insurance adopts the fund management mode of combining social mutual aid with individual account.

The basic old-age insurance fund and the local supplementary old-age insurance fund are uniformly deposited in the municipal financial special account, and the management of two lines of revenue and expenditure is implemented, and the funds are earmarked for old-age insurance, and it is strictly forbidden to use them for other purposes.

Article 6 The social insurance management institution established by the Shenzhen Municipal People's Government (hereinafter referred to as the municipal government) is in charge of the old-age insurance in Shenzhen.

The relevant departments of the municipal government shall, within the scope of their respective duties, assist the municipal social security institutions to do a good job in endowment insurance.

Chapter II Collection of Endowment Insurance Fees

Article 7 The sources of the basic old-age insurance fund are: the basic old-age insurance premium and its interest, the late fees and fines for the basic old-age insurance premium, the operating income of the basic old-age insurance fund, financial subsidies and other income.

The sources of local supplementary endowment insurance fund are: local supplementary endowment insurance premium and its interest, local supplementary endowment insurance premium late payment fee and fine, local supplementary endowment insurance fund's legitimate operating income, original endowment insurance fund accumulation and other income.

Eighth the total monthly wages of employees as the payment of pension insurance premiums. However, if the total monthly salary of employees exceeds 300% of the average monthly salary of urban employees in this city last year, the endowment insurance premium will not be levied on the excess; If the total monthly salary of employees is lower than 60% of the average monthly salary of urban employees in this Municipality last year, the endowment insurance premium shall be assessed according to 60% of the average monthly salary of urban employees in this Municipality last year.

Article 9 The payment ratio of the basic old-age insurance premium is 13% of the employee's contribution wage, of which the employee pays 5% of his contribution wage; The enterprise pays 8% of the employees' individual contributions.

The local supplementary old-age insurance premium payment ratio is 65438+ 0% of the employee's contribution salary, which is paid by the enterprise.

Article 10 Enterprises and employees shall pay the endowment insurance premium to the municipal social security agency on a monthly basis, and the endowment insurance premium that employees should pay shall be withheld and remitted by their enterprises.

Article 11 The endowment insurance premium shall be collected by the enterprise bank on a monthly basis and transferred to the endowment insurance fund account opened by the municipal social security institution in the bank.

Article 12 The municipal social security agency shall allocate the basic old-age insurance premiums paid by enterprises and employees into individual accounts and mutual aid funds according to the following proportions:

(1) The employee's personal account is 165438+ 0% of the paid salary;

(two) the rest into the mutual fund.

Article 13 For the employees transferred to this Municipality before July 3 1 and 1992, their continuous length of service before July 3 1 and 1992 (except for those who have not participated in the endowment insurance according to the provisions of the municipal government) shall be regarded as the payment period.

Article 14 1 August, 9921The employees transferred to this city will no longer pay mutual funds and personal accounts.

1, the employees transferred to this city from August, 1992 to June, 30, 1996 have paid the mutual aid fund according to the regulations of the municipal government, and the paid mutual aid fund will be transferred to individual accounts.

Fifteenth 1, 65438, 0996 after July transferred to the city's employees, more than the age limit of transferred workers and cadres stipulated by the municipal government, shall pay the over-age pension insurance premium; After payment, the continuous length of service before being transferred to this city shall be regarded as the payment period.

The payment standard of over-age pension insurance premium shall be stipulated separately by the municipal government.

Over-age pension insurance premiums are paid by the transferred units and included in the local supplementary pension insurance fund.

Article 16 If the length of military service (length of service) of demobilized soldiers and military workers placed in this city is calculated as continuous length of service, it shall be regarded as the payment period. Unless otherwise stipulated by the army.

Article 17 An enterprise shall, within 90 days after receiving its business license, go through the formalities for registration of endowment insurance with the municipal social security agency.

Article 18 If an enterprise is transferred, merged or divided according to law, the unpaid old-age insurance premium and its late payment fee shall be paid by the changed enterprise; Unless otherwise agreed by the enterprise, it shall be paid by the agreed enterprise.

If an enterprise goes bankrupt or is dissolved according to law, its unpaid old-age insurance premium and overdue fine shall be included in the first liquidation order.

Nineteenth old-age insurance premiums paid by enterprises should be included in the cost. The endowment insurance premiums paid by individuals are extracted before tax.

Article 20 The storage amount in the employee's personal account shall be calculated with reference to the bank deposit interest rate in the same period of each year, and all the interest shall be transferred to the employee's personal account.

Twenty-first municipal social security agencies regularly conduct annual inspections on the payment of old-age insurance premiums by enterprises every year, and issue annual social insurance certificates to those who pass the annual inspection.

Enterprises should provide the annual inspection certificate of social insurance issued by the municipal social security agency when handling the formalities of employment, employee transfer and cadre transfer; Enterprises renting or buying low-profit houses shall provide annual inspection certificates of social insurance.

Twenty-second municipal social security agencies to verify the payment of old-age insurance premiums, enterprises should truthfully provide staff roster, payroll and other related information.

Chapter III Pension Insurance Benefits

Twenty-third employees who enjoy a monthly pension shall meet the following conditions:

(a) according to the provisions of the payment of endowment insurance;

(2) Reaching the retirement age stipulated by the state;

(3)3 1,1for local registered employees who joined the work before July 1992, the cumulative payment period is 10 year; Employees with household registration in this city started to work after 1 August 9921,and the accumulated payment period reached15; The actual payment period of employees who are not registered in this city has accumulated to 15 years.

Twenty-fourth workers or unemployed people who meet the conditions stipulated in Article 23 of these regulations may go through the formalities of receiving pension from the municipal social security agency, and enjoy the pension insurance benefits according to the regulations after being approved by the municipal social security agency.

Twenty-fifth basic old-age insurance benefits include basic pension, funeral subsidy, one-time pension for supporting immediate family members and basic medical insurance premium.

Article 26 The composition of the monthly basic pension for employees who have joined the work since August 1992 is as follows:

Basic pension+personal account pension

Twenty-seventh July 3 1, 1992 before the employees, after the implementation of these regulations, the composition of the monthly basic pension is:

Basic pension+personal account pension+transitional pension+basic adjustment fund

Twenty-eighth basic pension, transitional pension and basic adjustment fund are paid in the basic old-age insurance fund.

Personal account pension is paid in the personal account, and paid in the basic old-age insurance fund after the personal account is withdrawn. Specific calculation and distribution methods:

(1) Basic pension: calculated at 20% of the average monthly salary of urban workers in this city in the previous year at the time of retirement;

(2) Personal account pension: calculated according to1120 of the accumulated amount of personal account at retirement;

(3) Basic adjustment fund: calculated according to 10% of the average monthly salary of urban workers in this city in 1997;

(four) the specific standards for transitional pensions shall be formulated separately by the municipal government.

Twenty-ninth local supplementary pension insurance benefits include local adjustment funds, local transitional adjustment funds, supplementary pension insurance, transitional subsidies and other subsidies.

(1) local adjustment fund: only those who joined the work before 1 June 65438+July 3 1 1992 and retired after June 65438+1October1will be paid, and the basic adjustment fund will be deducted from 300 yuan;

(2) Local transitional adjustment fund: it is only paid to those who worked during the period from 1 August 19921February 3, 19981and retired during the period from 2007 to 201,among which in 2007,

(three) supplementary pension insurance, transitional subsidies and other subsidies in accordance with the relevant provisions of the municipal government.

Article 30 When the returned overseas Chinese workers retire, if the sum of the monthly basic pension and local supplementary pension benefits is lower than the average monthly salary of urban workers in this Municipality in the previous year, the monthly subsidy equivalent to 5% of the average monthly salary of urban workers in this Municipality in the previous year will be increased. Additional subsidies paid by the basic endowment insurance fund.

Thirty-first people who have retired before the implementation of these regulations will not be recalculated according to the new calculation method.

Thirty-second retired cadres and old workers who participated in revolutionary work before the founding of People's Republic of China (PRC) shall be dealt with in accordance with the relevant provisions of the state.

Article 33 Employees who meet the conditions in Items (1) and (3) of Article 23 of these Regulations, have not reached retirement age and have completely lost their ability to work, may apply for resignation. When calculating the pension insurance benefits, on the basis of the provisions of this Ordinance, the pension insurance benefits of 1% shall be deducted for each year of retirement.

Thirty-fourth retirees basic old-age insurance benefits are adjusted once a year in July. The specific adjustment ratio is approved according to the total consumer price index of the city in the previous year and the net increase of the average monthly salary of urban workers, and is approved by the municipal social security agency.

Thirty-fifth retirees who enjoy the pension insurance benefits on a monthly basis shall be paid by the basic pension insurance fund.

Thirty-sixth employees with household registration in this city who have reached the retirement age stipulated by the state but are dissatisfied with the payment period will not enjoy receiving a monthly pension after retirement. The accumulated amount of personal account shall be paid to him in one lump sum, and the living expenses shall be paid in one lump sum from the basic endowment insurance fund.

Payment standard of one-time living expenses: the average monthly salary of urban workers in this city in the previous year 1 month when employees retire every year.

Thirty-seventh employees who have reached the retirement age stipulated by the state but are not satisfied with the payment period stipulated in these regulations, and employees who have transferred out or resigned from their jobs in this city before retirement, the accumulated amount of personal accounts shall be treated in the following ways:

(1) If there is a local social insurance institution, all the accumulated amount will be transferred to the local social insurance institution; If the local social insurance institution refuses to accept it, the accumulated amount will be refunded to me;

(2) If there is no local social insurance institution, the accumulated amount will be returned to me in full.

Thirty-eighth employees who have gone abroad or settled in Hong Kong, Macao and Taiwan before retirement will all be returned to me.

Article 39 If an employee dies before retirement, the amount stored in his personal account can be inherited; If a person dies after retirement, there is still a balance in his personal account and he can inherit it. Without inheritance, it will be transferred to the basic old-age insurance fund.

Employees who enjoy work-related injury insurance benefits on a monthly basis due to work-related injuries shall be refunded the accumulated amount in their personal accounts when they reach the retirement age stipulated by the state.

Article 40 If an employee dies before or after retirement, his immediate family members shall enjoy funeral subsidies and one-time pensions.

Standards for funeral grants and lump-sum pensions:

(1) Funeral allowance: the payment standard is 3 times of the average monthly salary of urban workers in this city in the previous year when he died;

(2) One-time pension: the pension is based on the average monthly salary of urban workers in this city in the previous year when he died. If the immediate family member is 1, it shall be paid at 6 times of the above base; Support immediate family members for 2 people, pay more than 9 times the base; Those who support three or more immediate family members shall be paid at 12 times of the above base.

Funeral grants and one-time pensions are paid from the basic old-age insurance fund.

Forty-first pensions are socialized.

Retirees should provide the bank account number to the municipal social security agency when going through the formalities of receiving pensions.

City social security agencies should pay pensions in full and on time according to regulations.

Forty-second retirees die, their relatives should report to the municipal social security agency within 30 days after their death.

Chapter IV Supervision of Endowment Insurance

Article 43 A social insurance supervision institution composed of representatives of the government, enterprises, trade unions and other parties shall be established. The number of government representatives in social insurance supervision institutions shall not exceed a quarter of the total number of representatives.

The composition, powers and rules of procedure of social insurance supervision institutions shall be stipulated in the articles of association and implemented after being approved by the Municipal People's Government.

Social insurance supervision institutions shall supervise the implementation of laws, regulations and rules on endowment insurance and the income and expenditure, use and management of funds.

Forty-fourth municipal audit institutions shall regularly audit the financial revenue and expenditure of the endowment insurance fund every year, and the audit results shall be reported to the social insurance supervision institutions.

The municipal social security institution shall establish and improve the financial system and internal audit system of the endowment insurance fund.

The municipal social security institution shall establish a social insurance fee inquiry system to facilitate enterprises and employees to inquire about the payment.

Forty-fifth enterprises and employees who participate in old-age insurance have the right to inquire about the payment and treatment of old-age insurance premiums from the municipal social security institutions.

Forty-sixth enterprises should announce the payment of old-age insurance premiums to employees once every six months.

Employees shall complain to the municipal social security agency and relevant departments within two years from the date when they know or should know that their rights and interests have been infringed, or they may directly apply to the labor arbitration agency for arbitration.

Forty-seventh municipal social security institutions shall regularly announce the collection, payment, balance and application of endowment insurance funds to the public every year.

Chapter V Legal Liability

Article 48 If an enterprise fails to pay the old-age insurance premium according to the regulations, the municipal social security agency shall issue a reminder notice, and the enterprise shall pay the old-age insurance premium and late payment fee to the municipal social security agency within 30 days from the date of receiving the notice. From the date of overdue, the overdue fine shall be paid at the rate of 2‰ of the unpaid old-age insurance premium every day.

Forty-ninth in violation of the provisions of this Ordinance, concealing the number of insured persons or the payment of wages, failing to register the old-age insurance or refusing to provide relevant information, the municipal social security agency shall order it to make corrections within a time limit; If no correction is made within the time limit, a fine of 50,000 yuan may be imposed on the enterprise, and a fine of 60,000 yuan to 30,000 yuan may be imposed on the directly responsible person in charge and other directly responsible personnel.

Fiftieth units and individuals that interfere with or hinder the municipal social security institutions and their staff from performing their official duties according to law shall be punished by the public security organs in accordance with the Regulations of the People's Republic of China on Administrative Penalties for Public Security; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Fifty-first in violation of the provisions of article forty-second, overdue declaration caused by overpayment of pension insurance benefits, the municipal social security agencies to recover the overpaid amount, and impose a fine equivalent to the overpaid amount. If fraudulent means are used to receive more pension insurance benefits, which constitutes a crime, criminal responsibility shall be investigated by judicial organs according to law.

Fifty-second any unit or individual who misappropriates or occupies the endowment insurance fund in violation of the provisions of these regulations shall be given administrative sanctions against the relevant person in charge and the person directly responsible; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 53 If a staff member of the municipal social security institution abuses his power, neglects his duty, engages in malpractices for selfish ends, asks for and accepts bribes, and damages public interests and personal interests, he shall be given administrative sanctions by his unit or the relevant department; If losses are caused to enterprises and employees, they shall be liable for compensation; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Article 54 If a party refuses to accept the payment notice or recovery notice, punishment decision or insurance treatment decision made by the municipal social security agency, it may apply for reconsideration to the administrative reconsideration agency of the municipal government within 15 days from the date of receiving the notice or decision; If you still refuse to accept the reconsideration decision, you can bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision. The parties may also directly bring a suit in a people's court within 15 days from the date of receiving the notice or decision. If a party fails to apply for reconsideration, bring a lawsuit or perform the decision or notice of administrative punishment within the time limit, the municipal social security institution shall apply to the people's court for compulsory execution.

Chapter VI Supplementary Provisions

Article 55 The total wages mentioned in these Regulations shall be calculated in accordance with the relevant provisions of the state; The average monthly salary of urban workers in the previous year shall be subject to the amount announced by the municipal statistics department.

The term "payment period" as mentioned in these Regulations refers to the sum of the actual payment period and the deemed payment period of employees in this Municipality; The term "deemed payment period" as mentioned in these Regulations refers to the original continuous service period officially recognized by the state before the employees are officially transferred to the city to participate in social insurance with the approval of the labor and personnel department of this Municipality.

Fifty-sixth enterprises and employees in the payment of pension insurance premiums and pension insurance benefits, involving the average monthly salary of urban workers in this city in the previous year, the first half of the payment and payment, according to the average monthly salary of urban workers in this city in the last two years; Payment and payment in the second half of the year are calculated according to the average monthly salary of urban workers in this city in the previous year.

Fifty-seventh Baoan and Longgang endowment insurance shall be implemented with reference to these regulations.

The endowment insurance of urban individual economic organizations and their employees shall be implemented with reference to these regulations.

Article 58 These Regulations shall come into force on 1999 1 month 1 day.

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