Notice on payment of endowment insurance premium

Notice on properly solving the problem of uninsured persons in enterprises being included in the basic old-age insurance for enterprise employees

Issued by guangdong provincial department of human resources and social security Guangdong Local Taxation Bureau.

The document number is Yue Ren She Fa [2011] No.237.

Notice on properly solving the problem of uninsured persons in enterprises being included in the basic old-age insurance for enterprise employees

Municipal Human Resources and Social Security Bureau (Social Security Bureau), Local Taxation Bureau, Hengqin New District Local Taxation Bureau, Shunde District Local Taxation Bureau list:

With the consent of the provincial people's government, we hereby notify the relevant matters of properly solving the problem of old-age security for uninsured enterprises in our province as follows:

I. Scope of personnel

Currently registered in Guangdong Province. Before the implementation of this notice, we have established labor relations with all kinds of enterprises (including farms), state organs, institutions, social organizations and private non-enterprise units (hereinafter referred to as "units") in our province, and have never participated in the basic old-age insurance for employees of urban enterprises in our province because of the closure and bankruptcy of their units, the revocation of their business licenses and the cancellation of their production and operation capabilities.

This notice does not apply to the employer who voluntarily pays back the payment according to law or who requires to go through the formalities of declaration and payment according to the effective legal documents issued by the court, the labor dispute arbitration commission, the social insurance administrative department, the social insurance premium collection agency and the social insurance handling agency.

Two, into the basic old-age insurance for enterprise employees in our province.

(1) directly contains. At present, the former unit of the uninsured regular cadres is a state-owned collective enterprise at or above the county level, and the unit where they work has formally implemented the Notice on Promulgating the Interim Provisions on Social Endowment Insurance for Employees in Guangdong Province (Guangdong Government [1993] No.83, hereinafter referred to as "Document No.83"), reached the retirement age stipulated by the state, and gone through the retirement (post) formalities in the former unit.

(2) Including payment. Other uninsured persons, except those directly included, will be voluntarily included in the basic old-age insurance for employees of urban enterprises in our province after paying in accordance with the one-time payment method stipulated in this notice.

Third, the mode of payment

(a) one-time payment period.

The one-time payment period is determined according to the working years of establishing labor relations before reaching the retirement age stipulated by the state. Working years do not include working years as a national cadre (regular worker) in state organs and institutions. Determine labor relations through personal personnel files, labor contracts, wage payment vouchers and other materials that can prove my previous work experience, or effective legal documents made by people's courts and labor arbitration committees according to law.

Belonging to the original fixed employees and cadres of state-owned collective enterprises at or above the county level, the starting time for calculating the one-time payment period shall not exceed the month when Document No.83 is implemented locally at the earliest; Belonging to the status of contract workers, the starting time for calculating the one-time payment period shall not exceed the month when the local contract workers' pension insurance is established; If it is a temporary worker, the starting time for calculating the one-time payment period shall not exceed the month when the local temporary worker pension insurance is established at the earliest. Belonging to collective enterprises and township enterprises below the county level, the starting time for calculating the one-time payment period shall be determined with reference to the status of contract workers.

(two) a one-time payment base.

The payment base shall be declared by the applicant. The payment base shall not be lower than the lower limit of the local endowment insurance payment base at the time of application (hereinafter referred to as the "host city"), and shall not be higher than 300% of the average monthly salary of employees in the province last year at the time of application.

(3) payment ratio.

The payment ratio is 20%.

(4) payment index.

One-time payment index = payment base, the average monthly salary of employees in the whole province in the previous year when applying for payment of social insurance in this Municipality.

(5) Pay the expenses.

Total lump-sum payment = payment base ×20%× payment months, and interest is not calculated.

Four, payment period, deemed payment account and personal account

(1) Payment term.

After paying all the fees, the one-time payment period is calculated as the actual payment period. The one-time payment period is not used as the calculation basis of local pension.

The time to pay the full fee is the first time for the insured to participate in the insurance.

(2) As a payment account.

If there is a deemed payment period, the one-time payment acceptance place shall supplement the deemed payment account with the deemed payment period in accordance with the provisions of the Notice of the State Council on Implementing the Decision on Improving the Basic Old-age Insurance System for Enterprise Employees (Guangdong Government [2006] No.96, hereinafter referred to as Document No.96).

(3) Personal account.

8% of the one-time payment base is included in the personal account.

Five, the old-age insurance benefits plan hair method

(a) directly included in the personnel.

Monthly standard of the first basic pension: based on the standard when Document No.83 was implemented locally, calculate the initial value according to the method specified in Article 34 of Document No.83, and then adjust the initial value to the standard of the month when this notice was implemented according to the adjustment method of local basic pension since Document No.83 was implemented locally.

The basic pension will be paid according to the standard of the month when this notice is implemented, and will not be reissued before.

(2) Payment is included in the personnel.

1. For those who have reached the retirement age stipulated by the state before the month of implementation of this notice, all expenses shall be paid in one lump sum, and the basic pension shall be calculated and paid according to Document No.96 and the Notice on Reforming and Perfecting the Method of Calculating and Paying the Basic Pension for Enterprise Employees' Endowment Insurance (Yue Lao She Dian [2009] No.32), and will be paid from the month of payment, and will not be reissued before; The calculation base is the average monthly salary of employees in the province in the social security year where the monthly payment is made. Those who do not meet the requirements for receiving the basic pension on a monthly basis as stipulated in Document No.96 can continue to pay according to the provisions of Document No.96 ... Those who meet the Notice on Improving the Relevant Provisions on Continuing to Pay the Basic Old-age Insurance for Enterprise Employees (Guangdong People's Social Development [2011] No.37) can apply for one-time payment of the old-age insurance premium.

2 after the implementation of this notice, those who reach the retirement age stipulated by the state will receive the basic pension on a monthly basis according to the provisions of Document No.96. ..

6. One-time payment acceptance.

Handle one-time payment in the social insurance agency where the original unit is located. The original unit is the central, provincial and Guangzhou troops, in the provincial social insurance fund management bureau. Those who have worked in different units shall be handled by the social insurance agency where the original unit with the longest working hours is located.

Seven. Place of issuance of treatment

According to the Notice of the General Office of the Provincial Government on Printing and Distributing the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance in Guangdong Province (Guangdong Government Office [2008] No.76, hereinafter referred to as "Document No.76"), the last insured place is the place where the benefits are paid. According to these measures, those who have reached the retirement age stipulated by the state before one-time payment, and who meet the conditions of receiving basic pension on a monthly basis after one-time payment, are the last insured places in the province.

Eight, the transfer of pension insurance relationship

According to the one-time payment of the old-age insurance relationship formed in this notice, if it is transferred across the overall planning areas in the province, it shall be implemented in accordance with the provisions of Document No.76 and the Notice on Printing and Distributing the Transfer Responsibility and Transfer Fund Management Measures for the Basic Old-age Insurance Relationship in Guangdong Province (Yue Lao She Han [2008] No.2092); Inter-provincial transfer, according to the provisions of the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance for Urban Enterprise Employees in Ministry of Human Resources and Social Security forwarded by the General Office of the State Council (Guo Ban Fa [2009] No.66).

Nine. procedure

(1) personnel who pay fees.

By the applicant or the original unit to apply to the social insurance agency, and provide relevant materials to reflect the establishment of labor relations with the unit, after examination and confirmation, you can go through the one-time payment procedures.

The local tax department accepts the one-time payment procedures of the applicant, and collects the old-age insurance premium according to the one-time payment application materials or valid legal documents examined and confirmed by the social insurance agency.

(two) directly included in the personnel.

Directly incorporated personnel, the original unit or individual shall apply to the human resources and social security department where the unit is located and provide relevant materials. The local human resources and social security department shall examine the qualifications of the applicant, and after 7 days of publicity without objection, it shall report to the human resources and social security department at the prefecture level for qualification confirmation. If the qualification is confirmed, the social insurance agency where the unit is located shall be responsible for the payment of benefits. The original unit is the central, provincial and Guangzhou troops, and the Provincial Department of Human Resources and Social Security is responsible for the qualification examination, and the Provincial Social Insurance Fund Administration is responsible for the payment of benefits.

Handling procedures shall be drawn up by the Provincial Social Insurance Fund Administration and submitted to the Provincial Department of Human Resources and Social Security for approval.

X. others

(a) the insured who has not received the basic pension, meets the other provisions of the first point, and fails to pay the old-age insurance premium during the termination of the labor relationship with the unit (excluding the current work unit), can pay according to the provisions of the third and fourth points, and calculate the payment period and personal account.

(two) these measures are not applicable to those who have received basic pensions.

(3) This notice shall come into force on July 65438, 20 1 year. Where the measures promulgated by various localities are inconsistent with this notice, this notice shall prevail.

20 1 1 August 29th, 2008

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