Shandong Social Security 139 Payment Policy

Shandong province's policy of restoring one-time social security payment;

1. As an employee of the unit, the payment fee shall be borne by the unit and the individual respectively and paid in one lump sum; If the payment is made in an individual capacity, the payment fee shall be borne by the individual and paid in one lump sum.

2. If the male is over 45 years old but under 60 years old, and the female is over 40 years old but under 55 years old, the one-time payment period in personal capacity shall not exceed 10 year; Men over 60 years of age, women over 55 years of age, in their personal capacity to repay, can be a one-time payment 15, according to the provisions of the basic pension procedures.

Legal basis:

Notice of Shandong Provincial Department of Human Resources and Social Security and Shandong Provincial Department of Finance on Unifying and Standardizing the Policy of Paying the Premium of Basic Old-age Insurance for Enterprise Employees (Lu Renshe Fa [2015] No.29)

Municipal Human Resources and Social Security Bureau and Finance Bureau:

In order to properly handle the problem of unpaid old-age insurance premiums by employers and employees in our province before the implementation of the Social Insurance Law of People's Republic of China (PRC), and unify and standardize the policy of paying back the basic old-age insurance for employees in enterprises in our province, according to the Social Insurance Law of People's Republic of China (PRC) and Several Provisions on the Implementation of the Social Insurance Law of People's Republic of China (PRC) in Ministry of Human Resources and Social Security (Ministry of Human Resources and Social Security DecreeNo. 13).

First, the scope and conditions of payment.

(a) enterprise employees in our province still maintain labor relations with their units, have not reached the statutory retirement age, and are not suitable for insurance, interrupt payment or owe fees for various reasons, and can pay the basic old-age insurance premiums for enterprise employees who should be insured before 20 1 1 (inclusive).

(II) Persons with household registration in our province, who have dissolved their labor relations or left their original units for various reasons in our province's organs, enterprises, institutions and social group work, who have not participated in the basic old-age insurance for enterprise employees or stopped paying fees, are over 45 years old and women are over 40 years old, and can pay fees in their personal capacity before June 30, 201kloc-0/year.

(3) Individual industrial and commercial households with household registration in our province and obtained the industrial and commercial business license before 20 1 1 (inclusive) can pay the basic old-age insurance premium for enterprise employees who obtained the industrial and commercial business license before 20 1 1 (inclusive) in their personal capacity.

After July of 20 1 1, 1 year, if the insured fails to participate in the insurance, the payment is interrupted or arrears occur, it shall be implemented in accordance with the Social Insurance Law of People's Republic of China (PRC) and other relevant laws and regulations.

Second, the payment base and proportion

(a) as an employee to repay, the employer and individual can repay the basic old-age insurance premium (including principal and interest) according to the historical payment base and payment ratio declared and approved by the social insurance agency in the insured place. If it is impossible to determine the wage income over the years, 60% of the average wage of employees in the city (referring to the city divided into districts, including enterprises directly under it, the same below) shall be the payment base. Interest is calculated according to the bookkeeping interest rate of individual accounts of basic old-age insurance for enterprise employees published over the years. The overdue fees shall be borne by the units and individuals respectively and paid in one lump sum.

(two) to pay in an individual capacity, with 60% of the average salary of employees in the previous year in the city where the payment is made as the base, and pay the basic old-age insurance premiums over the years at a rate of 20%. The surcharge shall be borne by the individual and paid in one lump sum.

Three, personal accounts and payment wage indicators

(a) to repay the employee status, after the full payment of the fees, the social insurance agency will pay the fees in accordance with the provisions, respectively, into the overall fund and personal account.

(two) to pay in an individual capacity, after paying in full, with 60% of the average wage of employees in the social insurance agency last year as the base, 8% of the insured person is included in or supplemented by the basic old-age insurance personal account. In the future, when the old-age insurance relationship is transferred or the basic pension is paid in the province, the wage index of the previous years during the payment period will be uniformly determined as 0.6 according to the above methods, and it will be specially marked in its personal account information.

Four, the payment period and age limit

(a) men over 45 years of age but under 60 years of age, women over 40 years of age but under 55 years of age, the one-time payment period in their personal capacity does not exceed 10 years, and the payment time is not earlier than the time when the basic old-age insurance is implemented in this Municipality, and the payment time of individual industrial and commercial households is not earlier than the time when the industrial and commercial business license is obtained.

After overdue payment, continue to pay until men reach the age of 60 and women reach the age of 55. If the payment is overdue and the actual payment period has accumulated to 15 years, the basic pension can be handled according to the regulations; If the payment is less than 15 years, the payment can be extended to 15 years, and then the basic pension procedures can be handled according to regulations. The specific measures for deferred payment shall be implemented in accordance with the relevant provisions of the state and our province.

(2) Men who have reached the age of 60 and women who have reached the age of 55 can repay 15 years in a lump sum in their personal capacity, and go through the basic pension procedures according to regulations.

(III) When calculating the pension benefits, the number of months for calculating the personal account pension shall be implemented in accordance with the relevant provisions of the Decision of the State Council on Improving the Basic Old-age Insurance System for Enterprise Employees (Guo Fa [2005] No.38), and the number of months for calculating the personal account pension shall be uniformly determined by persons over 70 years old.

The above age is calculated as of 20 14 12 3 1.

Verb (abbreviation for verb) audit procedure

To pay back as an employee of the unit, the unit shall submit a written application and go through the formalities of paying back at the social insurance agency in the place where the unit is insured; If the payment is made in an individual capacity, the social insurance agency where the household registration is located shall handle the payment formalities in accordance with the principle of territoriality. The municipal human resources and social security department should review this for the record. When applying for overdue payment, the following materials shall be provided:

1. My ID card and household registration book;

2. My original file, labor contract, employment registration form, salary ledger and other relevant original materials to prove his work experience.

3. Individual industrial and commercial households shall provide industrial and commercial business licenses.

Other problems of intransitive verbs

(a) repayment in an individual capacity, work experience, repayment in accordance with the provisions of this notice and the actual payment period of 15 years, and can provide effective original materials, can be calculated according to the relevant provisions of the state and province before the implementation of the individual payment system, and can be regarded as the payment period.

(2) If the insured who has paid the basic old-age insurance premium for enterprise employees in accordance with the provisions of this notice has participated in the basic old-age insurance for residents, their personal accounts for basic old-age insurance for residents will be temporarily sealed up, and when they reach the legal retirement age, In accordance with the Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Printing and Distributing the Interim Measures for the Connection of Urban and Rural Endowment Insurance System (Ministry of Human Resources and Social Security Fa [2065438+04] No.7) and the Notice of the Shandong Provincial Department of Finance of the Shandong Provincial Department of Human Resources and Social Security on the Connection of Urban and Rural Endowment Insurance System (Lu Renshe Fa [2014] No.36), the procedures for the connection of urban and rural endowment insurance system shall be handled. Those who have enjoyed the basic old-age insurance benefits for residents or the subsidies for the living difficulties of regular survivors will stop the original benefits from the month when they go through the formalities for paying back the basic old-age benefits.

(three) the provisions promulgated by the municipalities themselves are inconsistent with the provisions of this notice, and this notice shall prevail. In the future, if there are new regulations in the country, they shall be implemented according to the national regulations.