How to calculate the payment base of endowment insurance in government agencies and institutions

The part of the individual contribution salary that exceeds 300% of the average monthly salary of employees in the province last year is not included in the individual contribution salary base, which means that the highest base of individual contribution can only be three times the average monthly salary of employees in the province last year; If the individual salary is lower than 60% of the average monthly salary of employees in the whole province last year, the base of individual payment salary shall be calculated at 60%.

Compared with enterprises, employees of public institutions enjoy better pension insurance benefits and usually pay according to higher standards. If employees want to know how to calculate their monthly endowment insurance, they must make clear two important calculation factors: payment ratio and payment base.

If the base of payment wage is lower than 60% of the average wage of local employees, the base of individual payment wage shall be calculated according to 60% of the average wage of local employees. The maximum wage base shall not exceed 300% of the average wage of local employees. The proportion of endowment insurance in government agencies and institutions is different from that in enterprises. Because there is no unified policy for the endowment insurance system of public institutions, all localities set the payment ratio according to the actual situation. The settlement method of endowment insurance in institutions is different from that in enterprises. The endowment insurance of public institutions shall implement a differential settlement system. The wages of retired staff and workers in public institutions shall be paid by the unit.

If it is a temporary worker, according to the regulations, the employer should register social insurance according to the principle of territoriality and declare the payment monthly. The employer shall pay the basic old-age insurance premium according to 20% of the sum of the temporary workers' salary base and 8% of the average monthly salary of the previous year (according to the salary standard of the newly hired personnel in the first month). The average monthly salary of temporary workers is lower than 60% of the average monthly salary of employees in the province in the previous year, and 60% of the average monthly salary of employees in the province in the previous year is the payment base; If it is higher than the average monthly salary of employees in the whole province by 300% in the previous year, 300% of the average monthly salary of employees in the whole province in the previous year is the payment base.

The salary items calculated by the payment base of endowment insurance and occupational annuity of institutions and institutions include:

1, basic salary (position+level)

2. Standardized subsidies (work allowance, living allowance and reform allowance)

3. Year-end one-time bonus

4. Retirement benefits are included in the subsidy items stipulated by the state (at present, there are only four items: allowance for hard and remote areas, allowance for police rank, allowance for customs, and allowance for converted length of service at high altitude).

Proportion of endowment insurance payment in public institutions

The total wages of employees are the base for paying endowment insurance premiums. The employer shall pay the endowment insurance premium according to the total payment base of the employees. Total wages include: post salary, salary scale salary, special post allowance, basic performance salary, incentive performance salary and other wage income.

The endowment insurance premium of public institutions is shared by units and individuals. The employer pays the old-age insurance premium at 23% of the unit payment base, and the employee pays the old-age insurance premium at 6% of my payment base, which will be adjusted in time in the future. The endowment insurance premiums that employees should pay shall be withheld and remitted by the employing unit from their own wages. Establish individual accounts of employees, and individual contributions of employees shall be included in the individual accounts.

At this point, everyone should also know how to calculate the endowment insurance base of public institutions. The payment base of endowment insurance for employees in public institutions is based on the average monthly salary, and the specific range is between 60% and 300%. In terms of the proportion of payment, employees of public institutions only need to bear 8%, and units have to bear 22%. After a little understanding of these contents, you can easily calculate your own pension insurance payment amount. How to find underpayment should be reported to the unit in time.

legal ground

People's Republic of China (PRC) social insurance law

Article 4 Employers and individuals in People's Republic of China (PRC) shall pay social insurance premiums according to law, and have the right to inquire about payment records and personal rights and interests records, and ask social insurance agencies to provide social insurance consultation and other related services.

Individuals enjoy social insurance benefits according to law and have the right to supervise the payment of their own units.

Article 57 An employing unit shall, within 30 days from the date of its establishment, apply to the local social insurance agency for social insurance registration with its business license, registration certificate or unit seal. The social insurance agency shall, within fifteen days from the date of receiving the application, examine and issue the social insurance registration certificate.

Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall, within 30 days from the date of change or termination, go to the social insurance agency to handle the change or cancellation of social insurance registration.

The market supervision and management department, the civil affairs department and the organization management organ shall promptly inform the social insurance agency of the establishment and termination of the employing unit, and the public security organ shall promptly inform the social insurance agency of the birth, death, household registration, migration and cancellation of the individual.