Heyuan 4050 social security subsidy policy

A, 4050 early retirement age

4050 policy early retirement types of work: "The State Council on the retirement of workers, retirement of the provisional measures" (Guo Fa [1978] No. 104) provides that the national ownership of enterprises, institutions, and party and government organs, mass organizations, the workers or grass-roots cadres, engaged in underground, high altitude, high temperature, especially heavy physical labor or other harmful health, men who have reached the age of 55 and women who have reached the age of 45, with 10 years of continuous service, should be retired.

Second, 4050 early retirement types of work

Since 1978, the former State General Administration of Labor, in accordance with the requirements of the State Development [1978] No. 104 document, is responsible for the approval of the national early retirement types of work. 1985, the former Ministry of Labor and Personnel issued the "on the approval of the competent authorities of the types of work for early retirement notice" (Labor and Human Resources Protection [1985] No. 6), which changed the early retirement types of work by the State Council to the State Council's approval of the early retirement types of work. The Ministry of Labor and Personnel issued the Circular on Changing the Approval of Early Retirement Work Types to the Competent Departments of the State Council and sent it to the Ministry of Labor and Personnel for record.

In 1993, the former Ministry of Labor issued the Circular on Strengthening the Approval of Early Retirement Work Types (Ministry of Labor [1993] No. 120), stipulating that since July 3, 1993, the competent departments under the State Council stopped approving new early retirement work types. The types of work subject to early retirement are to be examined and approved by the competent departments of the State Council before being submitted to the Ministry of Labor for approval. The Ministry of Labor will, in the light of the actual situation, clean up and adjust the types of work for which early retirement has been approved by the relevant departments.

In 1999, the Ministry of Labor and Social Security issued the Circular on Stopping and Correcting Problems Related to the Early Retirement of Enterprise Employees in Violation of State Provisions (Ministry of Labor and Social Security [1999] No. 8), stipulating that those who are engaged in high-altitude and especially heavy physical labor must have worked for a cumulative total of 10 years in the type of work, those who are engaged in underground and high-temperature work must have worked for a cumulative total of nine years in the type of work, and those who are engaged in other work that is harmful to health must have worked for a cumulative total of nine years in the type of work. Other work harmful to health must work in the job for a cumulative total of 8 years.4050 policy "Notice" also provides that the former Ministry of Labor and the relevant industry authorities approved the special types of work, with the advancement of science and technology and the improvement of labor conditions, need to be cleaned up and adjusted.

The new list of special jobs will be announced after the Ministry of Labor and Social Security, in conjunction with the relevant departments, cleans up and validates the list, and the list of special jobs will be implemented according to the original list for the time being before the announcement. Lump-sum subsidiesFrom January 2011 onwards, the lump-sum subsidy income from early retirement will be subject to individual income tax under the item of "income from wages and salaries". The State Administration of Taxation (SAT) has already announced the "Announcement on Individual Income Tax Issues on Subsidized Income from Early Retirement".

Three, individual income tax calculation method

4050 policy announcement that, according to the "People's Republic of China *** and the State Individual Income Tax Law" and its implementing regulations, the future of the organs, enterprises and public institutions have not reached the statutory retirement age, the formalities for early retirement of individuals, in accordance with the unified standard of the payment of a one-time subsidy to the staff of the early retirement is not exempted from tax! Retirement salary income, should be in accordance with the "wages, salary income" items levied personal income tax.

Specifically, the one-time subsidy income obtained by an individual due to early retirement procedures should be calculated according to the average share of the months between the early retirement procedures and the statutory retirement age. The formula for calculating the tax is, taxable amount = {[(one-time subsidy income ÷ actual number of months between the early retirement procedure and the statutory retirement age) - expense deduction standard] x applicable tax rate - quick deduction} x actual number of months between the early retirement procedure and the statutory retirement age.

The latest policy on social security subsidies for 4050 people

(a) The subsidized objects will not be adjusted for the time being

The following objects are included: laid-off and unemployed people in state-owned enterprises, people who need to be resettled in the closure and bankruptcy of state-owned enterprises, laid-off and unemployed people in collective enterprises in towns and cities, and people who are in the urban "low-income families" and "zero-employment families" in towns and cities. Unemployed persons in urban "low-income families" and "zero-employment families".

(2) Adjustment of Policies

1. Abolition of Time Limit for Approval

The original social insurance subsidy and job subsidy policies stipulated that the time limit for reviewing urban laid-off unemployed persons to meet the "4050" age requirement was the end of 2007.

The new policy eliminates the time limit for age review, and eligible recipients can apply for the subsidy policy anytime they reach the "4050" age condition.

2, extend the subsidy period

The original social insurance subsidy policy stipulates that the maximum duration of social insurance subsidy is not more than 3 years; the new policy extends the period of subsidy: First, the social insurance subsidy period expired in 2009, and still failed to achieve stable employment of flexibly employed persons, a one-time extension of subsidies for a period of up to 1 year. This article is a temporary addition to the preferential policy due to the financial crisis. For example, if the subsidy expired in June 2009, the period of enjoyment was extended to June 2010. Secondly, from the date of issuance of Guo Fa [2008] No. 5 (i.e., February 3, 2008), the period of social insurance subsidies will be extended from 2009 to retirement for those who enjoy social insurance subsidies for a period of time that has not yet expired and are less than five years from the statutory retirement age. There are two meanings here: one is the expiration of February 3, 2008, even if less than 5 years from the statutory retirement age, no longer enjoy the subsidy; two is that after February 3, 2008 expiration and less than 5 years from the statutory retirement age, social insurance subsidies from 2009 to subsidize the time, for example, for example, there is a person who is 08 June expiration and eligible, 08 the remaining months we are not subsidized. We do not subsidize the remaining months of 2008, but from 2009 onwards.

(C) two questions

1, less than five years from the statutory retirement age how to determine: the flexible employment of persons, by the person will be submitted to the Social Security Institute, the Social Security Institute unified social security bureau to determine; employers absorbed by the employer unified social security bureau to determine the files of eligible persons.

2, the new personnel to declare the date of subsidies:

The abolition of the approval of the time limit and the addition of new personnel, such as 08 and 09 years before the full "4050", please inform this part of the personnel in January next year to the social security institutions to declare. (Because this part of the people can enjoy a cumulative total of three years, therefore, it is recommended that the social security offices to persuade them to declare only the second half of 09 subsidies, and not to make up for the first half of 09; of course, if they strongly urge to make up for the first half of 09, we can also receive)

If your file in the Xi'an Municipal Occupational Referral Service Center, and belongs to the difficult to employ the "4050" people, you can apply for social security subsidies according to relevant regulations. When applying for social security subsidies, you should first look at your file number within the specified time to avoid running more than necessary.

The first application requires seven kinds of information

(1) "Flexible Employment Social Security Subsidy Application Form" (original, in duplicate);

(2) "Xi'an City, 4050 flexible employment certificate" (an original, a copy);

(3) applicant's original hukou (for inspection) and copy (copy of hukou including the hukou

(4) The applicant's original second-generation ID card (for inspection) and photocopies (front and back, in triplicate).

(5) The original and copy of the 2012 social insurance (pension insurance, medical insurance) payment ticket, of which the prepayment of 2012 medical insurance personnel to provide a copy of the prepayment ticket (in duplicate);

(6) Applicant's "file trusteeship contract" a copy of the contract (in duplicate); (7) the original of the "Shaanxi Provincial Employment and Unemployment Registration Card" (for inspection) and a copy (copy including the front and back, in triplicate). Photocopy (the copy includes the first two pages and one page of the unemployment registration column, in duplicate).

Documents to be provided by non-first-time applicants In addition to the information provided in (1), (2), (4), (5) and

(7) above, for those who retired within 2012 and are eligible to apply for the first time less than five years before the legal retirement age, the original retirement certificate (for inspection) and a copy of the retirement certificate (in duplicate) are also required to be provided at the time of application.

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