The latest social security policy and one-time payment regulations in Hebei in 2023

Social security payment means that social security is not paid normally for several months for some reason, and then the social security for these months is paid back. Generally speaking, when people want to buy a house, settle down, retire and so on. They found that the accumulated payment time of social security did not meet the requirements of enjoying the corresponding treatment, and they needed to pay back the unpaid social security in the previous month to ensure that they could enjoy the corresponding social security rights and interests. The following is the latest social security payment policy in Hebei.

Human Resources and Social Security Bureau, Finance Bureau, Local Taxation Bureau, and provincial co-ordination units of all districts, cities and counties directly under the jurisdiction of the province:

According to Ministry of Human Resources and Social Security's "Several Provisions on the Implementation of the Social Insurance Law of People's Republic of China (PRC)" (OrderNo. 13 of Ministry of Human Resources and Social Security), in order to properly handle the problems of unpaid old-age insurance premiums and uninsured employees in our province before the implementation of the Social Insurance Law, with the consent of the provincial government, the relevant issues concerning the payment of basic old-age insurance premiums by enterprise employees before the implementation of the Social Insurance Law are hereby notified as follows:

First, the scope of payment

(a) to pay the unpaid old-age insurance premiums

Employers who participate in the provincial overall planning of the basic old-age insurance for employees of urban enterprises in our province, whose payment base has been approved before June 30, 20 1 1 year, but fail to pay the basic old-age insurance premium on schedule for various reasons, shall collect the late payment fee according to the accounting method for late payment fee stipulated in this notice after confirmation by the employer and the local tax authorities and social insurance agencies.

(two) uninsured and the payment is interrupted.

1. Employers and their employees who meet the following conditions can pay the old-age insurance premium that the unit should be insured but not insured before June 30, 201year, and the payment period is interrupted:

(1) If the employing unit fails to participate in the insurance as a whole, it will participate in the insurance for all employees from the date when the unit is incorporated. If it is necessary to pay the old-age insurance premium for the employees during their work units, the starting time of payment shall not be earlier than the starting time of individual payment for the original employees of enterprises of different natures stipulated by our province (employees with labor contract system 1986 10; Original temporary worker 65438+March 0990; Original permanent worker 1993 1 month; Employees of township enterprises in June 2003 5438+0, the same below).

(2) If the employer fails to apply for insurance for employees in time, resulting in the insured being unable to participate in the insurance, the employer or individual shall submit a written application for payment, and submit proof of labor relations with the insured during the application for payment, proof of salary income and other materials. After confirmation, the endowment insurance premium of the unit period shall be paid from the month when the enterprise and individual need to pay the same fee.

(3) If the payment is interrupted after the employee participates in the insurance payment, upon the application of the unit or himself, the starting time of the individual payment system can be implemented in accordance with the original employee status of enterprises with different properties stipulated by our province, and the endowment insurance premium during the unit period can be paid back. The original fixed employees of the original industry as a whole should pay the old-age insurance premium according to the starting time when the original industry began to implement the individual payment system.

2. Pay the old-age insurance premium according to Article 1 (1), (2) and (3). If the retirement age is not reached on June 30th, 201/year, the basic old-age insurance premium shall continue to be paid according to regulations, and it shall be implemented in accordance with Ministry of Human Resources and Social Security's Measures for the Implementation of Social Insurance Law of People's Republic of China (PRC).

On June 30th, 20 1 1 year, he has reached or exceeded the statutory retirement age, and has paid the old-age insurance premium according to items (1), (2) and (3) of Article 1 year. If the payment period is less than 15, he can reach the retirement age from.

Second, the base of payment and the proportion of payment

(a) the payment base and proportion during the period of reimbursement to the employer. 1989 Pay the old-age insurance premium before the end of the year, taking 1990 as the base. From 1990 to the establishment of personal account, the old-age insurance premium shall be paid according to the average salary of employees (on-the-job) in the province in the corresponding year. Pay the old-age insurance premium after establishing a personal account. To provide the original wage income of employees, it should be based on the actual wage income of employees, but not less than 60% and not more than 300% of the average wage of employees in the whole province in the previous year. If you can't provide the salary income of the current year, you can choose to pay back according to 100% or 60% of the average salary of employees in the province. Before 1995, the unit contribution ratio was 18%, and the individual contribution ratio was 3%; After 1996, it shall be paid according to the actual payment ratio of the current year.

(2) When reaching or exceeding the retirement age on June 30th, 2011,from the time of reaching the retirement age, the payment base and proportion shall be paid according to the payment method for flexible employees. During 1993, 1 to 1995, it is calculated as 100% of the average wage of employees in the province in the corresponding year, and after 1996, it can be calculated as 100% or 60% of the average wage of employees in the province. If one-time payment is made after 15 years, one-time payment will be made based on 100% or 60% of the average salary of employees (on-the-job) in the whole province in the previous year. The payment ratio is 20%.

Third, late fees and interest.

(1) If the arrears formed before June 30, 20 1 1 year have been approved as the payment base, an overdue fine of 0.5‰ will be added daily from the date of arrears.

(2) If the unit does not participate in the overall insurance, all employees do not participate in the insurance, and individual employees interrupt the payment, a late fee (20 1 1) will be charged for the part paid by the unit before June 30. In which1986 65438+1October-1995 65438+February paid 0.8‰, 1996 65438+20001October-65438+.

If the endowment insurance premium is paid before June 30th, 20 11July 1 1 to June 30th, 20 13, the late payment fee will be exempted. After the endowment insurance premium is paid 20 1 1 July 13 before June 30, a late payment fee of 0.5‰ will be added every day from July 2011day.

(three) if the unit fails to co-ordinate the insurance, fails to fully participate in the insurance or the individual employee interrupts the payment, interest will be charged on the individual payment. To repay the interest before the establishment of the personal account, it shall be calculated according to the average of 4.922% of the bookkeeping interest rate of accumulated deposits in personal accounts over the years published by 1996 to1+0/. After the individual account is established, it shall be calculated according to the bookkeeping interest rate of the accumulated storage amount of the individual account published over the years.

Fourth, make-up accounting

After paying the old-age insurance premium, the social insurance agency shall establish a personal account according to the scale of the personal account stipulated by the state. Among them: by the end of 2005, the scale of personal account was 0% of the payment base; The scale of personal accounts in 2006 and beyond is 8% of the payment base.

Before the establishment of individual accounts, both unit contributions and individual contributions were included in the pension insurance pooling fund. To pay back the part of the unit payment established before the end of 2005, except for the principal and interest of the individual account, the rest and the late payment fee shall be incorporated into the pension insurance pooling fund. After 2006, all the principal and late fees paid by the unit will be included in the pension insurance pooling fund. The individual payment principal and interest repaid after the establishment of the individual account are all included in the individual account.

According to the payment method for flexible employees, the endowment insurance premiums paid from June 1.993 to the end of June 1.995 are all included in the overall fund; Pay the old-age insurance premium 1996 1 until the end of 2005. 1 1% and interest will be transferred to individual account, and the rest will be merged into pension insurance pooling fund. After 5,438+10 in June, 2006, 8% and interest were transferred to individual account, and the rest were merged into pension insurance pooling fund.

Verb (abbreviation of verb) pension calculation and payment

Payment personnel to enjoy the basic pension conditions on a monthly basis, according to the provisions of the provincial government office issued No.77 [2006] document calculation of basic pension.

For the overdue part before 1992 12, the payment indicator is "1"; For the overdue payment before the establishment of personal account 1.993, the payment index is "1.200"; The actual indicators are calculated according to the actual supplementary payment base of this part after the establishment of the personal account.

VI. Payment Workflow

(a) the employer as a whole is not insured to pay the old-age insurance premium. According to the principle of territoriality, the employer shall submit a written application for insurance payment to the social insurance agency and provide relevant insurance information. Payment procedures can only be handled after examination and approval. Not all insured units pay the endowment insurance premium for the uninsured, and pay it in the social insurance agency where the unit endowment insurance relationship is located.

(II) If the insured person stops paying back the premium, the employer (including the original employer) or himself shall submit a written application to the social insurance agency where the basic old-age insurance relationship is located, and provide relevant valid certificates, and go through the formalities of paying back the premium after examination and approval.

(III) For those who reach or exceed retirement age, the administrative department of human resources and social security at or above the district level shall review their qualifications, and the social insurance agency shall go through the formalities of paying back the fees. After paying the old-age insurance premium, it shall be regarded as the payment period. After being audited by the administrative department of old-age insurance, the social insurance agency shall go through the formalities of overdue payment.

(4) After the employer or individual submits a written application for overdue payment to the social insurance agency where the basic old-age insurance relationship is located, the social insurance agency and the administrative department of old-age insurance shall promptly accept it. Those who meet the payment conditions will be collected and put into storage by the local tax authorities after the payment amount is determined.

Seven, other provisions

Rules for payment of endowment insurance premium

1. If the employer pays the unpaid endowment insurance premium, it shall pay it first in accordance with the principle of first paying and then paying, and in the order of time.

2, should be insured or interrupt the payment of personnel, should be a one-time supplement in this unit should be insured or interrupt the work of the old-age insurance premium.

(2) The payment of endowment insurance premiums for "some ex-servicemen" shall be implemented according to document 19981February 15. Ji Lao She Fa [2007] No.38. Other specific groups, the state and the province have provisions, according to the relevant provisions.

(three) after the implementation of these measures, the old-age insurance premiums have been paid in accordance with the relevant policies in the past, and they will not be re-applied according to the provisions of this document.

(4) The document number [20 1 1]49 and the document number [20 12]53 shall be implemented to 20 12 65438+2 3 1. Among them, Item 3, Paragraph 1, Article 1 of DocumentNo. [201/KLOC-0] 49 of Jirenshe Society ceased to be implemented as of the date of implementation of this Article.

(5) This article shall come into force as of the date of promulgation. After the implementation of these measures, if the state and province introduce new policies or adjustment policies, they shall be implemented according to the new policies or adjustment policies of the state and province.

(six) the new insured units shall register with the local social insurance agencies according to the principle of territoriality. In case of special circumstances, it shall be determined by the administrative department of endowment insurance and the social insurance agency through consultation.

Eight. job requirement

(1) Strengthen leadership. Paying the premium of basic old-age insurance before the implementation of the Social Insurance Law is an important measure for the provincial party committee and government to implement the Social Insurance Law, and it is also the need to implement Scientific Outlook on Development and realize the full coverage of employees' old-age insurance. People's social departments at all levels and relevant units should earnestly strengthen organizational leadership to ensure that the policy of paying endowment insurance premiums is implemented. If the basic old-age insurance fund is lost due to non-implementation of policies and illegal operations, it will be corrected immediately once it is found, and the relevant personnel will be held accountable.

(2) Strict policies. Human resources and social security departments at all levels and local tax authorities should accurately understand and grasp policies, carefully review relevant materials, and operate in strict accordance with prescribed procedures. Social insurance agencies and tax authorities should find out the base of arrears units, carefully examine the amount of arrears, and urge employers to repay historical arrears as soon as possible.

(3) Strengthen coordination. Human resources and social insurance administrative departments at all levels, social insurance agencies and local tax authorities should cooperate closely, coordinate and communicate, smooth information channels, and report compensation information in a timely manner. Labor inspection agencies should intensify inspection, actively monitor the employer's insurance payment, and provide payment information to social insurance agencies in a timely manner.

(4) Information report. Social insurance agencies at all levels shall collect overdue information at the end of each quarter and report it to the administrative department of endowment insurance at the same level and the social insurance agencies at higher levels for the record. Ministries and agencies will regularly check and report on the implementation of subsidy policies.