How to calculate the social security premium?

First, to participate in the basic old-age insurance for urban enterprise employees, after retirement, the basic pension will be paid according to this opinion.

Two, after the "unified account" to work and the cumulative payment period 15 years, after retirement, the basic pension is paid monthly, and the basic pension consists of basic pension and personal account pension. "Unified account" before the work, after the implementation of this opinion, retired and the payment period (including deemed payment period, the same below) accumulated over 15 years, on the basis of basic pension and personal account pension, transitional pension and transitional adjustment fund will be given.

Basic pension, personal account pension, transitional pension and transitional adjustment fund are calculated according to the following methods:

(1) The monthly standard of basic pension is based on the average monthly salary of local employees in the previous year and my indexed monthly salary, and the payment is paid to 1% every full year. The calculation formula is: basic pension = (average monthly salary of local employees in the previous year when the insured retires+average monthly payment salary of the insured) ÷2× payment period × 1%.

(two) the monthly standard of personal account pension is the amount stored in personal account divided by the number of months. The calculation formula is:

Personal account pension = the accumulated amount of personal account when the insured retires, and the number of months is calculated.

(3) The monthly standard of transitional pension is based on my indexed monthly average payment salary, and the payment period before "unified account combination" is paid to 1 year .2%. The calculation formula is:

Transitional pension = my indexed monthly average payment salary × payment period before unified account × 1.2%.

(four) the transitional adjustment fund is based on the current local standards, and retirees from 2006 to 20 14 will pay a certain proportion. After 20 15, the transitional adjustment fund will no longer be issued.

When calculating and distributing the basic pension according to the above-mentioned methods, according to the Interpretation on Issues Related to the Reform of the Method of Calculating and Distributing the Basic Pension for Enterprise Employees (see Annex), the factors such as the time of unified accounting, the payment period, the average monthly salary of local employees in the previous year, the average indexed monthly payment salary, the number of months of calculating and distributing the personal account pension, the transitional adjustment of the proportion of calculating and distributing the basic pension for enterprise employees and so on.

Three, in order to maintain a smooth transition of the level of treatment, the establishment of a three-year transition period. During the transition period, if the basic pension calculated by the new method is lower than the original method, make up the difference. Higher than the original method, 30% of the higher part will be paid when retiring in 2006; In 2007, retirees will pay more than 70%; Those who retire in 2008 will be given 90% of the higher part. Those who retire after 2009 will be paid the basic pension according to the new method. After the expiration of the transition period, if the basic pension calculated by the new method is still lower than the original method, make up the difference.

Attached:

Explanation on some issues related to the reform of the basic pension plan and payment method for enterprise employees

First, the consolidation time of unified accounts.

The combination of unified accounts refers to the old-age insurance system that combines social pooling of basic old-age insurance expenses with personal accounts. When the accounts are unified, those who participated in the basic old-age insurance before 65438+February 3, 20051will be calculated from the time when they are credited to the personal account according to the payment salary base 1 1% or 12%; Those who participated in the basic old-age insurance after June 65438+1 October12006 shall be counted from the time when the personal account was established.

Second, the payment period

The payment period refers to the period in which units and individuals actually pay endowment insurance premiums when individual contributions are made according to relevant regulations until employees retire. Before the implementation of the individual payment system, the continuous length of service calculated according to the provisions of the state and the autonomous region can be regarded as the payment period. The payment period in the plan and payment method includes the deemed payment period. If the payment period is less than one whole year, the number of months shall be divided by 12, and two decimal places shall be reserved.

Three, the local average monthly salary of employees in the previous year.

The use of basic pension and transitional pension to calculate the average monthly salary of local employees in the previous year shall be subject to the average monthly salary of employees in the previous year announced by the statistics department. In the autonomous region as a whole, the original pension insurance industry as a whole enterprises and electric power enterprises shall be subject to the average monthly salary of employees in the autonomous region last year announced by the statistics department, and other enterprises shall gradually transition to the average monthly salary of employees in the autonomous region.

Fourth, the average monthly wage index.

Index average monthly payment wage = average monthly salary of local employees in 2005 × average payment wage index.

(II) The indexed monthly average payment wage in the new method is based on the payment wage, the payment period and the average wage of employees in the Union City before the implementation of the individual payment system (based on the average wage of employees before 1998), and is calculated according to the following formula:

Indexed monthly average payment wage = average monthly salary of local employees in the previous year × average payment wage index at retirement.

In the above formula, the average payment wage index is calculated according to the following formula:

Average contribution wage index =-annual contribution wage base of employees in the year of retirement, one year before retirement and one year after retirement ... n- 1 year, and the annual contribution wage base is equal to the sum of monthly contribution wage bases.

-The average wages of local employees one year before retirement, one year before retirement and one year before retirement.

-payment period from the implementation of individual payment system to the retirement of employees. If it is less than a whole year, it will be converted by dividing the payment months by 12.

Five, personal account pension plan number of months

The number of months of personal account pension is calculated according to my retirement age according to the standards listed in the table below. Non-integer age is rounded after the number of months is divided by 12.

Retirement age/months