Occupational pension is how to pay, how to count the occupational pension when retiring?

Based on the spirit of the State Council's decision-making on the reform and innovation of the pension insurance policy for the staff of the administrative organs and institutions, the staff of the administrative organs and institutions will gradually all have to pay the pension insurance from October 2014, but all the people who have paid the social pension insurance for the staff of the administrative organs and institutions will be required to pay the enterprise annuity in accordance with the relevant provisions of the enterprise annuity method.

Enterprise annuity contribution base and pay pension insurance contribution base is consistent, by the administrative and institutional staff and my proportional allocation of payment, the overall contribution ratio of 12%, in which the administrative and institutional staff to pay 8%, the staff themselves to pay 4%, and the same as the social pension insurance, the individual's actual income as a contribution base, every month in their own salary on behalf of the collection of the payment. For example, since the monthly salary is 8,000 yuan, in addition to the need to pay 640 yuan of social pension insurance, but also need to pay 320 yuan of enterprise annuity, but also need to pay medical insurance (including maternity insurance), provident fund, etc., in which the institution staff also need to pay unemployment insurance.

Enterprise annuity enterprises to pay part of their own part of the payment, are used in the form of personal account management method. Enterprise annuity personal account includes three aspects of their own funds.

One is the part of the enterprise to pay 8%, self-supporting business organization to the account in monthly installments, the implementation of the actual account management methods. In other words, every month to hard money to pay, and then credited to their own personal accounts; financial subsidies business is the implementation of is to do the account management method, in fact, is the virtual account management method, every month according to the provisions of the calculation of the interest, to the statutory retirement age and then by the Finance Bureau appropriation of the assets of the actual record.

The second is to pay a part of the individual. Individuals pay a portion of the general are more direct, is deducted from their salary each month.

Third is financial investment income. This part of the occupational pension fund is generally commissioned by the professional qualification of the financial investment department for financial investment, according to the proportion of personal account credited to the personal account.

Because of the length of time the enterprise annuity is paid in October 2014, before October 2014 to do the retirement work of the staff, because there is no payment of enterprise annuity, so after retirement only retirement pension, and no enterprise annuity; before October 2014 to participate in the work of the staff after October 2014 to do the retirement of the staff, because of the October 2014 Gradually pay the enterprise annuity, in the office of retirement every month can also receive a certain amount of enterprise annuity, but due to the payment of fees for a shorter period of time, so the enterprise annuity is not high; after October 2014 to participate in the work of the staff, after 2014 to do the retirement of the work of the staff, because of the payment of enterprise annuity for a longer period of time, coupled with the enterprise annuity personal account of the credited proportion of 12%, than the individual account is also changed to higher than the individual account of 4 percentage points, so the enterprise annuity is far higher than the personal account, the enterprise annuity is much higher than the personal account. Therefore, the enterprise annuity is much higher than the personal account pension insurance benefits.

Corporate annuities, because of their supplementary pension nature, and personal account assets, as in the absence of retirement before it is not possible to cash in early, only in the case of emigration, death, and other circumstances, you can pay a lump sum to themselves or their relatives. The person in charge of the payment of the enterprise annuity, in the case of retirement, under the premise of the estimated pension, but also need to measure the enterprise annuity.

The method of calculating corporate pensions and individual account pensions is similar, based on the total amount of the corporate pension account prior to retirement divided by the number of months of payment. For example, the total amount of their occupational pension account is more than 200,000 yuan, 60 years of age to do retirement is divided by 139 months, each month of the enterprise annuity for 1438.85 yuan, after 139 months will not receive, if 139 months and did not receive the end of the death, the rest of the lump sum payment to the legal heirs or relatives. If it is not a monthly payment, you can use the enterprise annuity to pay for commercial insurance, and according to the relevant provisions of the policy to enjoy the enterprise annuity salary treatment.

In general, the enterprise annuity is a supplemental pension for the staff of administrative institutions, because the staff of administrative institutions and the proportion of the allocation of the contribution, the overall contribution rate of 12%, the enterprise contribution of 8%, personal contribution of 4%, the enterprise contribution and personal contribution of all credited to the personal account. In accordance with the total amount of the personal account when the worker retired divided by the number of months of retirement corresponding to the number of months, after receiving the corresponding number of months will not be received, and not for life.