How to issue employee pension insurance?

What are the payment steps of employee pension insurance? How do employees receive employee pension insurance? The following is the employee pension insurance distribution process compiled by Zhishi Bian Xiao. I hope you like it!

Pay endowment insurance for employees

Employees who participate in the basic old-age insurance and those who participate in the basic old-age insurance in their personal capacity reach retirement age, and the basic old-age insurance benefits are approved and issued according to regulations.

(1)1employees who join the work after 0996+65438+65438 or participate in the basic old-age insurance in their personal capacity, and the payment years (including deemed payment years, the same below) have accumulated to 15, and the basic pension will be paid monthly after retirement. Basic pension consists of basic pension and personal account pension.

The monthly standard of basic pension at retirement is based on the average monthly salary of employees in the whole province in the previous year and the average monthly salary of myself, and the payment is paid to 1% every year. The monthly standard of personal account pension is the amount of personal account storage divided by the number of months of calculation, which is determined according to the average life expectancy of urban population when employees retire, their retirement age, interest and other factors (see Annex).

(2) Employees who joined the work before 1995 12 3 1 or participated in the basic old-age insurance in their personal capacity, and retired after 10 in 2006, with a cumulative payment period of 15, will be paid a monthly basic pension. The basic pension consists of four parts: basic pension, personal account pension, transitional pension and adjustment fund.

Monthly basic pension = (when employees retire, the average monthly salary of employees in the whole province in the previous year+my indexed monthly average payment salary)? 2? Payment term? 1%;

Monthly personal account pension = personal account storage? Number of months calculated;

Monthly transitional pension = the average monthly salary of employees in the whole province in the previous year when they retire? Employee's own average contribution index? As the payment period? 1.4%;

The monthly adjustment fund was paid at 130 yuan in 2006, and then decreased at 13 yuan every year.

(3) In order to make a smooth transition between the new calculation method and the calculation method stipulated in the Notice of Shaanxi Provincial People's Government on Printing and Distributing the Implementation Measures for the Unified Basic Old-age Insurance System for Urban Enterprise Employees (Shaanxi [1998] No.28), a five-year transition period is set.

During the transition period, when the basic pension and transitional pension are calculated and distributed according to the original method, the social insurance premium calculation base of each district and city in 2005 (the original industry as a whole enterprise in the province) is the average wage of employees, and the average payment index is uniformly calculated and distributed to 65438+February 2005, and other provisions remain unchanged.

Retired during the transition period, the difference between the basic pension calculated by the new method and the original method shall be filled; The higher part increases year by year according to a certain proportion.

(4) If the employee reaches retirement age and the accumulated payment period is less than 15 years, the basic pension will no longer be paid monthly, and the amount stored in the personal account will be paid to him in one lump sum to terminate the basic pension insurance relationship.

When the insured reaches retirement age as an individual, if the accumulated payment period is less than 15 years, the individual will pay all the payment and interest to him at one time, and terminate the basic old-age insurance relationship; But if I want, I can continue to pay the monthly fee until the payment period reaches 15, and then I can retire and receive the basic pension on a monthly basis.

Carry out basic old-age insurance for employees

The basic old-age insurance for employees is a kind of social insurance. Social insurance refers to a kind of social security that the state raises funds through various channels through legislation, and gives economic compensation to workers when their income decreases due to old age, unemployment, illness, work injury and maternity, so that they can enjoy basic living security.

The contribution ratio of employee's basic old-age insurance is: the enterprise where the employee works pays 20%, and the individual employee bears 8%. Previously, it was stipulated that 20% of the unit and 8% of the individual were all included in the personal account. Now it is no longer included in the unit payment, but only 8% paid by individuals is included in the personal account.

Before the reform of China's old-age insurance system, basic pension, also known as pension and retirement fee, was the most important old-age insurance treatment. That is to say, the relevant state documents stipulate that the monthly or lump-sum insurance benefits paid in cash are mainly used to protect the basic living needs of employees after retirement according to their contributions to society and their qualifications or retirement conditions.

199 1 the State Council's decision on the reform of the old-age insurance system for enterprise employees (Guo Fa [1991] No.33) stipulates that with the development of economy, a system combining basic old-age insurance with enterprise supplementary old-age insurance and employee personal savings old-age insurance will be gradually established.

1997 "Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees" (Guo Fa [1997] No.26) further clarifies that people's governments at all levels should incorporate social insurance into their local national economic and social development plans and implement the principle that basic old-age insurance can only guarantee the basic livelihood of retirees. In order to continuously improve the life of retirees with the development of economy and society, and reflect the principle of distribution according to work, the difference of regional development level and economic benefits of enterprises, all regions and relevant departments should vigorously develop enterprise supplementary endowment insurance under the guidance of national policies, and at the same time give play to the supplementary role of commercial insurance.

At present, according to the general thinking of the country on the basic old-age insurance system, the target replacement rate of the basic old-age insurance in the future is determined to be 58.5%. It can be seen that the main purpose of the future basic pension is to ensure the basic life of retirees in their later years. According to the current national social security pension system, the pension received after retirement consists of three parts: basic pension, personal account pension and transitional pension.

The basic pension refers to 20% of the average social wage in the previous year after retirement; Personal account pension is the accumulated balance of personal account at retirement divided by 120. Transitional pension needs to be calculated separately according to everyone's different situation, which is more complicated and less expensive, so it is ignored here. Here are some figures that need to be explained first. From June 65438+1 October1in 2006, the scale of individual pension account was adjusted from 1 1% of my paid salary to 8%, which was all formed by individual contributions, and the unit contributions were no longer included in individual accounts.

Therefore, it is calculated that his salary multiplied by 8% is his personal monthly pension. At the same time, according to the relevant regulations, salary? Including: hourly wage; Piece rate; Bonus; Allowances and subsidies; Overtime pay; Wages paid under special circumstances.