Four normal situations and one special situation: first, when switching jobs, choose demobilized military cadres who are assigned and assigned to work in enterprises; Second, retired soldiers who meet the government's work arrangements and are assigned to work in enterprises; Third, demobilized military cadres; Fourth, self-employed retired soldiers. Under special circumstances, if an active serviceman dies during the active service, the financial department of the unit where he works shall calculate the occupational annuity subsidy for active serviceman and the accrued interest during the active service after the implementation of this notice and send it to his legal heir.
Since the establishment of the military occupational annuity system in 20 14 10/0/day, as an important supplement to the military retirement pension insurance system, it is an economic compensation and social status recognition for the military occupation, which reflects the recognition of the value and social contribution of the state and society to the military dedication to national defense. The military occupational annuity system is synchronized with local governments. It is stipulated that soldiers who have retired from active service to participate in the basic old-age insurance will enjoy the same occupational annuity as the staff of government agencies and institutions, regardless of whether they go to government agencies, enterprises or return to urban and rural areas. The financial departments of military units will give them a one-time occupational annuity subsidy, and the required funds will be borne by the central government.
Extraction of occupational annuity for retired soldiers
(a) the calculation of the length of service of civil servants:
1. The length of service of a civil servant is the period from the month when he is appointed as a civil servant to the month when he retires or dies (if it is less than 1 year, it shall be calculated as112 every month).
2, retired civil servants, soldiers, private school staff (except for the civil service annuity law, military annuity law, private school teacher annuity law. When re-appointing civil servants, according to my wishes, the length of service or service time calculated according to the previous annuity method can be combined with the length of service in 1
3. Before being appointed as a civil servant, the service time of active servicemen who met the military service law or involuntary junior noncommissioned officers can be included in the length of service in item 1.
4. When the retirement allowance is paid, the length of service will be deducted 1/2, except for the period of separation due to the following circumstances.
(1) industrial injuries and occupational diseases;
(2) Service time according to the Military Service Law; (3) being temporarily employed by state organs or foreign institutions;
(4) Length of service calculated in combination with the mandatory working hours stipulated by other laws.
Third, how to transfer and continue when retiring?
(1) transferred to the local government. If you can't get it out, you will get money after retirement. When a soldier retires to work in a public institution, the financial department of the unit where he works will issue a certificate of payment of the military occupational annuity in triplicate, one of which will be filed by the unit, one of which will be handled by himself in the resettlement unit, and the other will be kept by the social security agency at the resettlement place.
At the same time, the subsidy funds will be transferred to the occupational annuity bank account of the social security agency in the resettlement area through the bank. After the retired soldiers report to the resettlement unit, they will hand over the payment voucher to the receiving and resettlement unit, which will be responsible for the transfer and continuation procedures of the military occupational annuity.
(2) Directly send it to individuals and put it into my bank card, and the subsidy funds will be controlled by individuals. When a serviceman retires to work in an enterprise or goes back to work in urban and rural areas, the financial department of the unit where he works shall issue a certificate of payment of the serviceman's occupational annuity in triplicate, one for the unit and two for himself, and the subsidy funds shall be given to him.
After resettlement, if the employer establishes an enterprise annuity, I will give one of the payment vouchers to the employer, and the employer will handle the relevant transfer and connection procedures; If you work in a unit that has not established an enterprise annuity or return to urban and rural areas, the subsidy funds will be used by individuals.
The essence of occupational annuity is that part of the current salary of military personnel is transferred to retirement, which plays a positive role in attracting and retaining talents in the army.
Soldiers who participate in occupational annuities or enterprise annuities of government agencies and institutions after retiring from active service shall go through the transfer and continuation procedures of the original occupational annuities or enterprise annuities personal accounts in accordance with state regulations.
legal ground
Notice of Ministry of Human Resources and Social Security, Ministry of Finance, General Staff Department, General Political Department and General Logistics Department on Relevant Issues Concerning the Transfer and Continuation of Military Occupational Pensions
First, the state gives occupational annuity subsidies to soldiers who have retired from active service to participate in basic old-age insurance. The occupational annuity fees that units and individuals should pay during military service shall be borne by the central finance, and the required funds shall be arranged by the General Logistics Department in the annual military budget.
Second, the financial departments of the military logistics (joint logistics) organs at all levels (hereinafter referred to as the financial department) are responsible for the calculation, review and transfer of military occupational annuity subsidies.
The human resources and social security departments of the people's governments at all levels are responsible for receiving military occupational annuity subsidies. The financial departments of the people's governments at all levels shall, according to their duties, do a good job in the transfer and continuation of military occupational annuities.
Three, military occupational pension subsidies issued by the financial department of the unit where the retired military personnel. The calculation method of military occupational annuity subsidy is as follows: officers, civilian cadres and non-commissioned officers are calculated according to the sum of 12% of the monthly payment wages during the active service period after the implementation of this notice; Conscripts and supply students shall be calculated by multiplying the starting point standard of monthly payment of corporal wages in the year when I retired from active service 12S by the number of active months after the implementation of this notice. Among them, the unit pays 8% and the individual pays 4%.
According to the relevant policies of the state, the army timely adjusts the contribution ratio of military occupational pension units and individuals.
Four, the monthly payment of military occupational annuity subsidies, officers, civilian cadres and non-commissioned officers for their monthly salary multiplied by the pension insurance payment wage adjustment coefficient; Compulsory soldiers and supply students are the starting point of the monthly salary of corporal in the year when I retired from active service multiplied by the wage adjustment coefficient of endowment insurance. The wage adjustment coefficient of endowment insurance is determined as 1. 136.
Monthly salary items for calculating military occupational annuity subsidies include: basic salary, military occupational allowance, work allowance, living allowance, allowance for hard and remote areas, special allowance for troops stationed in Tibet, allowance for cold islands, additional allowance for areas and incentive salary.
Five, military occupational annuity subsidy funds in accordance with the provisions of the state interest rate, soldiers retired from active service, a clear record.
6. For demobilized military cadres and retired soldiers to be assigned to work in government agencies and institutions, the financial department of the unit where the soldiers work shall issue the payment certificate of military occupational annuity (see Annex 1) according to the registration notice of the retired military order, the resettlement department of demobilized military cadres or the resettlement department of retired soldiers in the resettlement place, and the audit and confirmation opinions of the military affairs department of the command organ or the cadre department of the political organ of units above the corps level. General occupational annuity subsidy funds will be remitted to the occupational annuity bank account of the social insurance agency at or above the county level in the place where the retired soldiers are resettled, and the Military Occupational Annuity Payment Voucher and the receipt of the bank acceptance bill will be submitted to me. At the same time, the financial department of the military unit will send the Certificate of Payment of Military Occupational Annuity to the social insurance agency at or above the county level responsible for the endowment insurance of institutions and institutions in the resettlement area of retired military personnel. After retiring from active service and reporting to the receiving and resettlement unit, the receiving and resettlement unit shall be responsible for handling the transfer and continuation procedures of the occupational annuity for active servicemen.
The social insurance agency at or above the county level shall report to Ministry of Human Resources and Social Security the address and occupational annuity bank account information of the social insurance agency handling the endowment insurance of institutions and institutions, and report the information changes in a timely manner. Ministry of Human Resources and Social Security Social Insurance Management Center and the Military Insurance Fund Management Center of the General Logistics Department establish an information exchange mechanism for social insurance agencies; The Military Insurance Fund Management Center of the General Logistics Department is responsible for distributing relevant information to the military financial departments at all levels.
Seven, plan to assign demobilized military cadres and demobilized military cadres to work in enterprises, and retired soldiers who are arranged by the people's government to work in enterprises and choose their own jobs. The financial department of the unit where the serviceman works shall, according to the military retirement order and the registration notice of the resettlement department of demobilized military cadres in the resettlement place, issue a payment voucher for the subsidy fund of military occupational pension _ general occupational pension to me.
If an employer establishes an enterprise annuity after an active serviceman retires from active service, I will hand over the payment voucher of the active serviceman's occupational annuity and the subsidy fund of the active serviceman's occupational annuity to the employer, who will handle the relevant transfer and connection procedures.
Eight, before joining the army, the soldiers who have participated in the occupational annuity or enterprise annuity of government agencies and institutions will not be transferred to the army, and the original annuity management institution will continue to manage and operate. Soldiers who participate in occupational annuities or enterprise annuities of government agencies and institutions after retiring from active service shall go through the transfer and continuation procedures of the original occupational annuities or enterprise annuities personal accounts in accordance with state regulations.
Nine, officers and civilian cadres retired from active service to choose their own jobs, by the local government to pay a monthly retirement fee, military personnel retired from active service will not be paid occupational pension subsidies.
Demobilized military cadres who choose their own jobs are transferred to official staff by the party and state organs, people's organizations or institutions with financial allocations, and will stop their retirement benefits from next month and participate in endowment insurance for institutions and institutions in accordance with state regulations. After the implementation of this notice, the occupational annuity subsidy during the period of active service in the army shall be applied for by the resettlement department of demobilized military cadres through the distribution channel of retirement funds according to the salary base table of demobilized military cadres who choose their own jobs (see Notice on Issues Related to the Transfer and Continuation of the Basic Old-age Insurance Relationship for Retired Military PersonnelNo. Hou Cai [2065 438+05] 1726). The required funds are solved by the central finance.
Ten, retired soldiers to take retirement placement, the implementation of the old-age security system, not to give military occupational pension subsidies.
One to four disabled soldiers retired from active service to take the form of state support, and their living security shall be implemented in accordance with state regulations, and no occupational annuity subsidies shall be given to military personnel when they retire from active service.
Soldiers retired from active service to take retirement support and resettlement, and had participated in occupational annuities or enterprise annuities of government agencies and institutions before enlisting. When reaching the statutory retirement age, upon my own application, the social insurance agency of the original insured place will issue the "Military Retirement (Support) Certificate" to the unit above the regimental level where the soldiers are located.
(see Annex 2), and pay the annuity treatment according to the relevant regulations.
Eleven, soldiers died during active service, by the financial department of the unit should be calculated during the implementation of this notice of active servicemen occupational annuity subsidies and interest one-time calculation, issued to their legitimate heirs.
Twelve, retired soldiers meet the retirement conditions stipulated by the state and go through retirement procedures according to law, in accordance with the provisions of the state to participate in occupational annuity or enterprise annuity can enjoy the corresponding treatment.
Thirteen, when the financial department of the soldier's unit issued the transfer certificate, the administrative division code of the soldier during the active service period was uniformly filled in as "9 1000", and the social insurance agency in the transfer place identified the personnel accordingly.
Fourteen, China People's Armed Police Occupational Annuity Transfer and Continuation Issues related to the implementation of this notice.
15. This notice shall come into force as of 20 14 10/0.
Sixteen. Ministry of Human Resources and Social Security and the General Logistics Department are responsible for the interpretation of this notice.