Social security training

1. What is the coverage of basic old-age insurance?

The basic old-age insurance covers state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other private enterprises and their employees, institutions that implement enterprise management and their employees, and urban individual industrial and commercial households.

2. What is the contribution ratio of enterprises and employees participating in the basic old-age insurance?

The social insurance agency shall, according to the calculation caliber of the total wages stipulated by the National Bureau of Statistics and the upper and lower limits of the payment stipulated by the national policy, verify the base of the endowment insurance premium that the insured units and individuals should pay. The sum of the payment wages of all insured persons is the unit payment base. The proportion of basic old-age insurance premiums paid by enterprises shall generally not exceed 20% of the total wages of enterprises; Individuals pay the basic old-age insurance premium at 8% of their salary. Employees of individual economic organizations, urban self-employed, laid-off workers who leave the center after the expiration of the agreement, and employees whose labor relations are terminated by enterprises shall pay the old-age insurance premium at a rate of 20% based on 60%-300% of the average salary of employees in the province last year.

3. How to establish a personal account for employee pension insurance?

According to the amount of 1 1% of my salary, I will set up a personal account for basic old-age insurance for employees. All individual contributions are credited to individual accounts, and the rest are included in enterprise contributions. With the increase of the proportion of individual contributions, the part included by enterprises will gradually drop to 3%. The amount stored in personal account is only used for employees' pension and cannot be withdrawn in advance. Interest is calculated with reference to the interest rate of bank deposits in the same period every year. When employees are transferred, personal accounts will be transferred together with the regulations. When an employee or retiree dies, the individual contributions in the individual account can be inherited.

4. How is the pension treatment standard calculated?

1July, 997 16 "the State Council's decision on unifying the basic old-age insurance system for enterprise employees" (Guo Fa (1997) No.26, hereinafter referred to as the "decision"), it is decided that employees who have joined the work after implementation and whose individual payment period has accumulated over 15 years will be paid basic monthly after retirement. Basic pension consists of basic pension and personal account pension. The monthly standard of basic pension is 20% of the average monthly salary of employees in the prefecture (city) last year, and the monthly standard of personal account pension is the amount stored in my account divided by 120. If the cumulative payment period of an individual is less than 15 years, he will not enjoy the basic pension treatment after retirement, and the amount stored in his personal account will be paid to him in one lump sum.

Before the implementation of the "Decision", retirees are still given pensions according to the original provisions of the state, and the pension adjustment measures are implemented at the same time.

For those who took part in the work before the implementation of this decision and retired after the implementation, the transitional pension shall be determined on the basis of basic pension and personal account pension in accordance with the principle of smooth connection between old and new methods and basically balanced treatment level. Transitional pension is solved from the endowment insurance fund.

5. Why should the basic pension be socialized?

The socialized distribution of basic old-age pension means that after enterprises and individual employees participate in the basic old-age insurance according to regulations and pay the basic old-age insurance premium to the social insurance agency on time and in full, the pension distribution of enterprise retirees will be transferred from enterprises to society, and the social insurance agency will be responsible for it, and the basic pension will be distributed to retirees who meet the basic old-age insurance benefits through social service agencies such as banks and post offices. When choosing a social service organization, it should conform to the principle of convenience and quality service nearby.

Promoting the socialized distribution of pensions is an important condition for smoothly promoting the reform of state-owned enterprises and establishing a modern enterprise system, which is conducive to liberating enterprises, especially state-owned enterprises, from the heavy burden of social affairs, separating retirees from enterprises, and making enterprises truly become legal entities and competition subjects that adapt to the market, operate independently and develop themselves. At the same time, socialized pension payment is also an important factor to protect the legitimate rights and interests of social security objects and maintain social stability, and it is the basis to ensure that pensions are paid in full and on time, so that retirees will not be unable to receive pensions because of poor corporate efficiency and bankruptcy and merger.

6. What is the basic pension adjustment system?

The adjustment system of the basic pension, also called the normal adjustment mechanism system of the basic pension, basically means making appropriate adjustments to the basic pension on a regular basis according to a certain proportion of the wage growth of employees, so as to ensure that the living standards of retirees will not be lowered and share the fruits of economic development and social progress.

7. How to punish the payer for not paying and withholding social insurance premiums according to regulations?

If it fails to pay within the time limit, it shall pay the overdue amount within a time limit, and from the date of default, an overdue fine of two thousandths shall be charged on a daily basis.

8. How to punish the payer for refusing to pay social insurance premiums and late fees?

The administrative department of labor security shall apply to the people's court for compulsory expropriation according to law.

9. How to deal with enterprises that fail to pay endowment insurance premiums on time?

For enterprises that fail to pay the old-age insurance premium on time, social insurance institutions can directly withhold it, and labor, finance and auditing departments should conduct inspection, audit and repay it within a time limit, and report the situation to relevant departments such as industry and commerce, taxation and banking in a timely manner. There is a leap department to give active cooperation. If the circumstances are serious, the industrial and commercial departments shall not conduct annual inspection, and the tax authorities and banks shall take corresponding restrictive measures when issuing invoices and loans to ensure the full payment of the national magic weapon social endowment insurance fund.