What is the difference between the new social security policy of 2015 residents' pension insurance and employees' pension insurance

In essence, both belong to the branch of social pension insurance initiated and implemented by the government, but there is a difference:

1, the object of insurance is different

The object of urban and rural residents' old-age insurance is to be 16 years of age or older, and those who have not participated in the employees' pension insurance;

The object of the employees' old-age insurance is to be the workers who have signed a labor contract with the employing unit and who have not participated in the workers' pension insurance during the contract;

2, the contribution amount is not the same calculation method

The contribution amount is currently calculated by the employer.

2, the amount of contribution is calculated differently

The urban and rural residents' pension insurance contribution standard is currently set at 100 yuan, 200 yuan, 300 yuan, 400 yuan, 500 yuan, 600 yuan, 700 yuan, 800 yuan, 900 yuan, 1,000 yuan, 1,500 yuan, and 2,000 yuan per year, and the people's governments of the provinces (districts and municipalities) can set additional contributions according to the actual situation. May set up additional contribution brackets according to the actual situation, the highest contribution bracket standard in principle does not exceed the local flexible employment personnel to participate in the employee basic pension insurance annual contributions, and report to the Ministry of Human Resources and Social Security for the record.

Employee pension insurance personal contribution amount = contribution base * 8%, of which the contribution base is the person's average monthly income in the previous year combined with the local upper and lower limits for the current year to determine, each person's income is not the same as its contribution base may be different.

3, there are differences in the calculation of pensions

The pension of urban and rural residents' pension insurance = basic pension + personal account savings / 139, of which the basic pension is determined by the central government, and the establishment of a normal adjustment mechanism for the minimum standard of the basic pension. At present, the basic pension is 70 yuan per person per month;

Employee pension insurance pension = pension = basic pension + personal account pension

Wherein: personal account pension = personal account storage amount/accrued months

Basic pension = (province's average monthly salary of the previous year's on-the-job workers + my average indexed monthly contribution salary)/2 * years of contributions ×1%