Detailed rules for the implementation of Guangdong social endowment insurance regulations

Regulations on the Administration of Social Insurance in Guangdong Province Chapter I General Provisions Article 1 In order to ensure the basic livelihood of workers after retirement and maintain social stability, these regulations are formulated in accordance with the Constitution of People's Republic of China (PRC) and relevant laws and regulations, combined with the actual situation in our province. Article 2 These Regulations shall apply to the following units and personnel within the administrative area of our province (hereinafter referred to as the insured): 1. All enterprises, urban individual economic organizations and laborers who form labor relations with them; 2. State organs, institutions, social organizations and workers who have established labor contract relations with them. Measures for raising and distributing endowment insurance funds of state organs, financial institutions and social group work personnel shall be formulated separately by the provincial people's government. Article 3 Social endowment insurance includes statutory basic endowment insurance, local supplementary insurance and unit supplementary insurance. The government encourages qualified localities and units to establish supplementary insurance for the insured. Fourth social insurance departments in charge of social endowment insurance, the implementation of systematic management. Article 5 Social endowment insurance shall be combined with social pooling and individual accounts, and the expenses of endowment insurance shall be borne reasonably by the state, units and individuals. Endowment insurance benefits are linked to the insured's payment wages and payment years, and a reasonable adjustment mechanism is established to adapt it to the development of national economy and people's living standards. Article 6 The people's government must guarantee the raising of endowment insurance funds and the payment of benefits. The endowment insurance fund, its income and various endowment insurance benefits shall be exempted from taxes and fees in accordance with state regulations. Chapter II Raising of Insured Funds Article 7 Social endowment insurance takes the resident ID card number of the People's Republic of China as the only and lifelong social security number of the insured. Article 8 Sources of endowment insurance funds: (1) Endowment insurance premiums paid by the unit and the insured; (two) the bank deposit interest of the endowment insurance fund; 3. Fund income; 4. Late payment fee; (5) local financial allocation; (6) social donations; (7) Other income earners. Ninth units and insured persons must pay the old-age insurance premium on a monthly basis according to the prescribed standards. The endowment insurance premiums paid by the insured are all included in the personal account; Part of the endowment insurance paid by the unit is included in the personal account, and the rest is included in the social endowment insurance fund, which belongs to all insured persons who participate in social endowment insurance. Article 10 The insured shall pay the endowment insurance premium according to a certain proportion of his average monthly salary in the previous year, and the payment proportion shall be determined by the provincial people's government according to the wage income level of employees and the accumulation of personal accounts. The unit shall pay the old-age insurance premium according to a certain proportion of the total monthly average salary of the insured in the previous year. The specific proportion shall be determined by the social insurance department in conjunction with the financial department, and shall be reported to the people's government at the same level for approval and implementation after being audited by the social insurance department at a higher level. The monthly wage income of the insured exceeds 300% of the average monthly wage of employees in the previous year, excluding the old-age insurance premium. If it is lower than 60% of the average monthly salary of employees in the city, it will be levied according to 60% of the average monthly salary of employees in the previous year in the city. Eleventh units in accordance with the provisions of the tax laws and regulations to pay old-age insurance premiums. The endowment insurance premium paid by individuals shall be withheld and remitted before the individual income tax is levied. Article 12 The endowment insurance premium payable by the unit shall be withheld by the bank on the basis of the collection form issued by the social insurance department, and no unit may refuse to pay. The endowment insurance premium payable by the insured shall be withheld and remitted by the unit in the salary. Thirteenth unpaid old-age insurance premiums, but unable to repay the unit, you can use fixed assets or physical realization to offset. Article 14 When a unit goes bankrupt, terminates or stops assets verification for other reasons, the liquidator and the unit must respectively notify the social insurance department where the unit is located, and the old-age insurance will be paid in the same order as the salary. Division, merger (merger) units should bear the old-age insurance responsibility of the original unit. Chapter III Treatment of Old-age Insurance Article 15 If the insured meets one of the following conditions after the qualification examination by the social insurance department, he will receive a monthly pension until his death: (1) After 1 July 19981,he joined the work, reached the statutory retirement age, and the payment period has accumulated for fifteen years; (2)1before July 3, 998 (excluding today), he has reached the statutory retirement age and the payment period has accumulated for ten years. The insured who receives a monthly pension (including those who have settled abroad) must provide a survival certificate every year. Sixteenth pension insurance payment period refers to the unit and the insured according to the provisions of the standard payment period. The payment period is calculated according to the accumulated monthly payment of endowment insurance premium. Before 1 July, 9981day (excluding today), the number of years that the insured participated in social endowment insurance is calculated as the payment period. Cadres and regular employees of state-owned and collective units at or above the county level shall be regarded as the payment period according to the original provisions of the state (Interim Provisions on Social Endowment Insurance for Employees in Guangdong Province) before local implementation. Article 17 For the insured who meets the requirements of Item (1) of Article 15 of these Regulations, the pension consists of basic pension and personal account pension. When retiring, the monthly standard of basic pension is 20% of the average monthly salary of employees in the previous year, and the monthly standard of personal account pension is the amount stored in personal account (including interest, the same below) divided by 120. The basic pension is paid from the social endowment insurance fund, and the personal account pension is paid from the personal account. The pension is adjusted in July every year, and it will not be adjusted when the average wage of employees in the city is negative in the previous year. Article 18 For the insured who meets the requirements of Item (2) of Article 15 of these Regulations, the pension consists of basic pension, personal account pension and transitional pension. The standards, adjustments and sources of the basic pension and personal account pension received every month at retirement shall be implemented in accordance with the provisions of the preceding article. The transitional pension is paid from the social endowment insurance fund, and the specific calculation and payment methods are stipulated in the implementation rules. Article 19 1 July, 19981If the insured person who takes part in the work in the future reaches the legal retirement age and the payment period is less than 15 years, he will not receive the basic pension, but only receive the amount stored in his personal account in one lump sum, and terminate the pension insurance relationship at the same time. 1, 1, and the insured who joined the work before July, 1998 (excluding today) and reached the statutory retirement age and the payment period was less than ten years, did not receive the basic pension and transitional pension, but only received the personal account storage amount and one-time old-age allowance at one time, and terminated the pension insurance relationship. One-time old age allowance is paid from the social endowment insurance fund, and its standard is stipulated by the detailed rules for implementation. Article 20 For the insured who retired before June 65438+July 1998 (excluding today), the original pension level shall be maintained and adjusted in accordance with the basic pension and transitional pension. Article 21 If the insured leaves the country to settle down before retirement, the amount stored in his personal account will be returned to the insured, and the pension insurance relationship will be terminated. After retirement, the insured goes abroad to settle down, and the social insurance department continues to issue pensions. When the insured person dies, the amount stored in the personal account shall be returned to his legal heir, and if there is no legal heir, it shall be transferred to the social endowment insurance fund. Twenty-second funeral expenses for the insured's death after retirement, relief expenses for supporting immediate family members, and subsidies for living difficulties shall be paid by the social insurance department according to the relevant provisions of the state and the province. Chapter IV Management of Endowment Insurance Article 23 The management of endowment insurance funds shall be carried out in accordance with the provisions of the state. The old-age insurance fund bears interest according to the national savings deposit rate for urban and rural residents in the same period, and all the interest is transferred to the old-age insurance fund. Twenty-fourth units in the business license or approved within thirty days after the establishment, must go through the formalities for the declaration of old-age insurance to the social insurance department; When the unit changes or terminates, or the personnel increase or decrease or change, it must go through the formalities of changing and terminating the pension insurance relationship with the social insurance department within fifteen days. Twenty-fifth social insurance departments must establish social endowment insurance files for units and insured persons. When the insured changes their work units across the scope of overall planning, they must go through the formalities of pension insurance relationship and fund transfer. Twenty-sixth endowment insurance funds must be fully levied and fully allocated, and no unit may misappropriate or intercept them. Socialization of pension. Twenty-seventh pension insurance funds to implement unified accounting in the province. Before the unified accounting of the old-age insurance fund is implemented in the whole province, cities (cities above prefecture level, the same below) and counties (including county-level cities and districts, the same below) shall pay adjustment funds to the provincial and municipal social insurance departments according to a certain proportion of the total amount of old-age insurance funds, which will be used to adjust areas and enterprises with difficulties in pension payment. All localities should turn over the adjustment fund, and the provincial or municipal social insurance department will issue a notice of payment, informing the bank to withhold it on their behalf, and all localities shall not refuse to pay. Chapter V Supervision and Inspection Article 28 The Social Insurance Supervision Committee is the supervision institution of the endowment insurance fund, which is composed of equal representatives of the people's government, units and insured persons, and implements social supervision over the administrative law enforcement, fund management and use of endowment insurance according to law. The activities of the social insurance supervision committee shall be stipulated in the articles of association and reported to the people's government at the same level for approval. Twenty-ninth state audit institutions shall conduct audit supervision over the income and expenditure of the endowment insurance fund and the payment of endowment insurance premiums by units according to law. Social insurance departments at all levels shall establish and improve the budget, final accounts, accounting, statistics and internal audit systems of endowment insurance funds. Thirtieth social insurance departments to implement the system of open government affairs, provide pension payment, personal account information and social endowment insurance consulting and inquiry services to units and insured persons. Thirty-first units must truthfully announce the payment of endowment insurance to the insured. Insured persons and trade unions have the right to supervise units to pay endowment insurance premiums in accordance with regulations, and supervise social insurance departments to issue pensions in accordance with regulations. Thirty-second social insurance departments have the right to check the participation of units and insured persons in social endowment insurance, payment and pension payment. Chapter VI Legal Liability Article 33 If the social insurance department and its staff violate the provisions of these Regulations and commit any of the following acts, the people's government at the same level or the higher authorities shall order them to make corrections. If the circumstances are serious, the person in charge and the person directly responsible shall be given administrative sanctions; If the case constitutes a crime, the judicial organ shall investigate the criminal responsibility according to law: 1. In violation of the provisions on the management of endowment insurance funds, failing to deposit all the endowment insurance funds and interest into the account of endowment insurance funds or failing to calculate and pay pensions for the insured in accordance with the provisions. 2. Tampering with the insured's endowment insurance files without authorization, and taking advantage of his power to engage in malpractices for personal gain; 3. Misappropriation and corruption of the endowment insurance fund; 4. Violation of fund management regulations, resulting in fund losses; 5. Unauthorized increase or decrease of endowment insurance premium and overdue fine. If the insured's pension is in arrears, the interest during the arrears period shall be reissued together with the principal. Article 34 Where the people's government and its departments and units misappropriate or intercept the endowment insurance fund, they shall be ordered to make corrections, and the administrative responsibilities of the person in charge and the person directly responsible shall be investigated by the higher authorities respectively, and the social insurance department may impose a fine of 2,000 yuan to 5,000 yuan on the legal representative of the unit; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law. Article 35 If a unit violates the provisions of these Regulations, fails to pay the old-age insurance premium, or conceals the number of people and the total wages, the social insurance department shall order it to pay within a time limit, and impose a late fee of one thousandth of the payable amount on a daily basis. If it fails to pay in full within the time limit, it may apply to the people's court for compulsory execution, and may impose a fine of 2000 to 5000 yuan on the legal representative of the unit. Article 36 If a unit refuses to participate in social endowment insurance, the social insurance department shall order it to participate within a time limit, and shall recover the social endowment insurance premium and the overdue fine of one thousandth of the payable amount on a daily basis from the day when it should participate in social endowment insurance. If it fails to perform within the time limit, the administrative department for industry and commerce may temporarily withhold the business license of the unit, or the social insurance department may apply to the people's court for compulsory execution, and may impose a fine of 2,000 yuan to 5,000 yuan on the legal representative of the unit. Article 37 When the conditions for enjoying the old-age insurance benefits are changed or lost, the insured or his immediate family members shall immediately report to the social insurance department. If the insured or his relatives obtain pension insurance benefits by illegal means, all their illegal income shall be recovered and a fine of 3 times the illegal income may be imposed; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law. Chapter VII Dispute Resolution Article 38 Any dispute between the unit and the insured over social endowment insurance matters shall be handled in accordance with the provisions on handling labor disputes. Article 39 If an entity or the insured has any objection to the administrative act of the social insurance department, it may file a reconsideration with the social insurance department at the next higher level within 15 days from the date when it knew or should have known the act. If you are not satisfied with the reconsideration decision, you can bring a lawsuit to the people's court within 15 days from the date when the reconsideration decision is served. If it fails to apply for reconsideration, bring a lawsuit or perform its obligations within the time limit, the social insurance department may apply to the people's court for compulsory execution. Chapter VIII Supplementary Provisions Article 40 Social endowment insurance shall be managed by the social insurance department where the unit is located. The central, provincial and Guangzhou troops are directly managed by the provincial social insurance department; In other cities and counties, it can be entrusted to the municipal social insurance department for management. Forty-first provinces, cities and counties supplementary old-age insurance measures shall be formulated separately by the people's governments of provinces, cities and counties. Measures for supplementary endowment insurance for units shall be formulated by units in accordance with relevant regulations. These provisions are statutory basic old-age insurance clauses, except those that explicitly mention supplementary insurance. Forty-second provincial people's government shall formulate detailed rules for implementation according to these regulations. Article 43 These Regulations shall come into force as of 1 998165438+10/0.

Legal objectivity:

Endowment insurance is an important part of social security system and one of the five most important social insurances. The so-called endowment insurance (or endowment insurance system) is a social insurance system established by the state and society according to certain laws and regulations to solve the basic life of workers who reach the working age limit stipulated by the state and terminate their labor obligations or quit their jobs because of old age. General provisions of social endowment insurance regulations: Article 1. In order to ensure the basic livelihood of workers after retirement and maintain social stability, these Regulations are formulated in accordance with the Constitution of People's Republic of China (PRC) and relevant laws and regulations, and in combination with the actual conditions of various provinces. Article 2. These Regulations apply to the following units and personnel within the administrative area of our province (hereinafter referred to as the insured): (1) All enterprises, urban individual economic organizations and laborers who form labor relations with them; (two) state organs, institutions, social organizations and workers who have established labor contract relations with them. Measures for raising and distributing endowment insurance funds for state organs, financial institutions and social group work personnel shall be formulated separately by the provincial people's government. Article 3. Social endowment insurance is divided into statutory basic endowment insurance, local supplementary insurance and unit supplementary insurance. The government encourages qualified localities and units to establish supplementary insurance for the insured. Fourth, the social insurance department is in charge of social endowment insurance and implements systematic management. Article 5. Social endowment insurance combines social pooling with individual accounts, and the cost of endowment insurance is reasonably borne by the state, units and individuals. Endowment insurance benefits are linked to the insured's payment wages and payment years, and a reasonable adjustment mechanism is established to adapt it to the development of national economy and people's living standards. Article 6. The people's government must ensure the raising of endowment insurance funds and the payment of benefits. The endowment insurance fund, its income and various endowment insurance benefits shall be exempted from taxes and fees in accordance with state regulations. Measures for the administration and supervision of endowment insurance funds: Article 25. The new rural social endowment insurance fund is included in the district (county) financial accounts, and the district (county) is used as the unit for accounting and management. The financial department of the district (county) shall set up a special account to manage the new rural social endowment insurance fund of the district (county) for special purposes. No department, unit or individual may lend, misappropriate or occupy it. Twenty-sixth city, district (county) financial department shall arrange funds according to the budget of the new rural social endowment insurance fund prepared by the labor and social security department to ensure the timely and full payment of the new rural social endowment insurance benefits. Twenty-seventh city, district (county) agricultural insurance agencies should establish and improve the financial, accounting and statistical systems of the new rural social endowment insurance fund. District (county) should prepare the budget and final accounts of the new rural social endowment insurance fund on an annual basis. Twenty-eighth, the new rural social endowment insurance fund shall be maintained and increased in accordance with the relevant provisions of the national social insurance fund, and no unit or individual may change its nature and use without authorization. Twenty-ninth, the financial audit department is responsible for auditing and supervising the income and expenditure and management of the new rural social endowment insurance fund. Thirtieth, the Municipal Social Insurance Supervision Committee in accordance with the relevant provisions of the new rural social endowment insurance policy implementation and fund management supervision. Measures for urban residents' old-age insurance: those who have records of urban and rural residents' old-age insurance and basic old-age insurance payment, who meet the conditions of receiving basic old-age insurance benefits on a monthly basis at retirement age, will receive old-age benefits according to the provisions of basic old-age insurance, and the insurance premiums paid in urban and rural residents' old-age insurance should be converted into the payment and fixed number of years of basic old-age insurance; Do not meet the conditions of receiving the basic old-age insurance monthly, can be in accordance with the basic old-age insurance.