Edit the characteristics of this paragraph
Generally speaking, endowment insurance has the following main features:
1. command
Through legislation, the state forces employers and individual workers to participate in old-age insurance according to law, fulfill their rights and obligations entrusted by law, and pay old-age insurance premiums. When workers reach the legal retirement age, they can go to the social insurance department to receive the basic pension, enjoy the basic old-age insurance benefits, and guarantee the basic life after retirement.
Step 2 help each other
The source of endowment insurance expenses is generally shared by the state, enterprises, units and individuals, so as to realize social co-ordination and mutual assistance of endowment insurance expenses at a higher level and in a larger scope.
3. General
Everyone has old age, which is a necessary stage in life. The problem of providing for the aged is not only a social problem, but also a global problem, which is related to the economic and civilized development of a country or society and needs our sufficient attention. Because the old-age insurance is implemented in a wide range, the insured enjoys treatment for a long time and the cost is huge, therefore, the government must set up special institutions to unify legislation, formulate rules, manage and implement in the whole society.
How do employers and individuals participate in endowment insurance According to the Provisional Regulations on the Collection and Payment of Social Insurance Fees [1], the employer shall apply for social insurance registration with the local social insurance agency with business license or registration certificate and other relevant documents within 30 days from the date of establishment. Social insurance agencies will issue social insurance registration certificates after examination. Where the social insurance registration items of the employing unit are changed or the employing unit is terminated according to law, it shall go through the formalities of changing or canceling the social insurance registration at the social insurance agency within 30 days from the date of change or termination. The employer must declare the amount of social insurance premiums payable to the social insurance agency on a monthly basis, and pay the social insurance premiums within the prescribed time limit after being audited by the social insurance agency. The social insurance premiums that individual employees should pay shall be withheld and remitted from their wages by their units. Social insurance agencies shall establish and record personal accounts according to regulations.
Edit the current endowment insurance policy of China in this paragraph.
Since 1992, China has implemented a discriminatory retirement system of "dual-track pension insurance": that is, employees in enterprises implement a "contribution-based" overall planning system that enterprises and employees pay according to certain standards; Institutions and institutions not only do not need to pay old-age insurance premiums when they work, but also pensions are uniformly distributed by the state finance. Specifically, there are three differences between the two systems: first, the overall planning method is different, that is, the enterprise personnel are units and employees themselves.
Standard payment, government agencies and institutions by the unified financial allocation; Second, the payment channels are different, that is, employees of enterprises are paid by self-raised accounts, and institutions are paid by finance; Third, the enjoyment standards are different, that is, the pension insurance standards of government agencies and institutions are much higher than those of enterprise retirees, and the current gap is about 300% ~ 500%. The pension gap caused by the dual-track pension insurance system is getting bigger and bigger. In recent years, because of the great gap in adjustment, although the state has adjusted the pensions of enterprise retirees eight times in a row, the sum of the eight consecutive adjustments is not enough for institutions to adjust once, resulting in the gap between the two being expanded to five or six thousand yuan. At present, the pension gap is still widening.
The dual-track system of endowment insurance is the biggest unfair and illegal policy in China today, which violates the socialist purpose. China society is divided into two social classes similar to feudal society, which provide employees in government agencies and institutions with super-national treatment that is three to five times the normal treatment, which devalues the social status and dignity of employees and other employees, stimulates social contradictions to a certain extent, reduces the credibility of the government, and has a negative impact on young people's establishment of good career ideals. In essence, the dual-track pension system is a discriminatory exploitation policy based on the exploitation of all taxpayers, because institutions do not pay or rarely pay pension insurance and directly spend pensions from the state finance. Such a recognized wrong policy of dividing special interest groups has been going on for 20 years and cannot be solved. For the dual-track reform, the thoroughness and effectiveness of the reform will undoubtedly be an important symbol of the country's democratic progress, which the people are waiting for and will be remembered by history. With the rising opposition, the people's desire for fairness and justice is getting stronger and stronger. We have reason to believe that the sunshine of fairness and justice will shine on every citizen one day.
Edit the type of endowment insurance system in this paragraph.
Due to the gradual reform of China's social endowment insurance system, the current endowment insurance system is more complicated in composition and mode. In many areas, there are still endowment insurance for migrant workers, old rural endowment insurance, endowment insurance for family planning couples, endowment insurance for farmers, endowment insurance for employees of urban enterprises, new rural social endowment insurance, and endowment insurance for urban residents.
Edit the meaning of this paragraph.
Conducive to ensuring labor reproduction
The establishment of the old-age insurance system is conducive to the normal intergenerational replacement of the labor force, the retirement of the elderly, the smooth employment of the newly growing labor force and the rationalization of the employment structure.
Conducive to social security
Endowment insurance provides basic living security for the elderly and makes them feel safe. Symposium with Population, National Endowment Insurance and Social Insurance Bureau
With the advent of aging, the proportion of the elderly population is increasing and the number is increasing. Old-age insurance guarantees the basic life of elderly workers, which is equivalent to ensuring the basic life of a considerable number of people in society. For on-the-job employees, participating in endowment insurance means that they have expectations for their future old-age life and are free from worries. In terms of social mentality, more people are stable and less impetuous, which is conducive to social stability.
Conducive to promoting economic development
The pension insurance system designed by many countries links fairness with efficiency, especially the partial accumulation and complete accumulation pension fund raising model. The amount of pension received by workers after retirement is directly related to their wage income and payment during their on-the-job work, which can undoubtedly stimulate workers to work actively during their on-the-job work and improve efficiency. In addition, because the pension insurance involves a wide range and a large number of participants, a large amount of pension insurance can be raised in the operation, which can provide a huge source of funds for the capital market. In particular, the endowment insurance mode of fund system is implemented, and the accumulation of funds in individual accounts is calculated in ten years, which makes the endowment insurance fund larger and provides more funds for the market. Through the operation and utilization of large-scale funds, it is conducive to the state's macro-control of the national economy.
Edit the basic mode of this paragraph.
There are three modes to implement the old-age insurance system in countries all over the world:
1. Traditional old-age insurance system
The traditional old-age insurance system, also known as employment-related plan or self-protection and public assistance model, was first initiated by the old-age insurance law promulgated by the Bismarck government in 1889, and then adopted by the United States, Japan and other countries. Then the total contribution rate is determined by the expenditure. The wage replacement rate of individual pension, and then the total contribution rate is determined by expenditure. The individual's right to receive a pension is linked to the obligation to pay, that is, the individual's contribution is the premise of receiving a pension, and the pension level is linked to personal income. The basic pension is calculated according to the indexation of the average monthly salary of employees before retirement and the replacement rate of different grades, and is automatically adjusted regularly. In addition to the basic old-age pension, the state also encourages enterprises to implement supplementary old-age insurance through preferential policies such as taxation and interest, and basically implements a multi-level old-age insurance system.
2. National overall insurance system
There are two kinds of national plans: (1) pension insurance, also known as welfare pension insurance, which was first established in Britain. At present, other countries that apply this type include Sweden, Norway, Australia and Canada. This system is characterized by the implementation of a complete "pay-as-you-go" system, and the pension level is determined by "payment determination". All the old-age insurance premiums come from government taxes, and individuals do not need to pay them. The object of enjoying the pension is not only the workers, but also all members of society. The level of old-age security is relatively low, and usually it can only guarantee the minimum living standard rather than the basic living standard. For example, the level of pension benefits in Australia is only 25% of the average wage. In order to solve the problem of low basic pension level, enterprises are generally encouraged to implement occupational annuity system to make up for the shortage of basic pension. The advantage of this system is that it is simple to operate, and it provides basic living security for the elderly through income redistribution to offset the negative impact of the market economy. However, the system also has obvious defects, and its direct consequence is that the government is overburdened. Because a considerable part of government revenue is spent on social security expenditure, and after maintaining such a huge social security expenditure, the government must adopt a high tax policy, which increases the burden on enterprises and taxpayers. At the same time, members of society generally enjoy pension insurance benefits, lack of incentive mechanism for individuals, and only emphasize fairness and ignore efficiency. (2) The other kind of national overall planning was created by the Soviet Union, and its theoretical basis was Lenin's national insurance theory, which was later adopted by eastern European countries, Mongolia, North Korea and China before the reform. This type is the same as the old-age insurance system in welfare countries. The state covers all old-age insurance activities and raises funds, and implements a unified level of insurance benefits. Self-employed workers do not need to pay fees, and they can enjoy pensions after retirement. However, unlike the previous location, the applicants are not all members of society, but working employees, and the pension has only one level. Without multi-level pension insurance, the pension level is generally adjusted irregularly. With the disintegration of the Soviet Union and Eastern European countries and the reform of China's economic system, fewer and fewer countries have adopted this model.
3. Compulsory savings type
There are two types of compulsory savings: Singapore model and Chile model. (1) The Singapore model is a provident fund model. The main feature of this model is to emphasize self-protection, establish individual provident fund accounts, and workers and employers jointly pay old-age insurance premiums during their employment. After retirement, employees will receive their pensions entirely from their personal accounts, and the state will no longer issue pensions in any form. The funds in the personal account can be collected in one lump sum or in installments after retirement. The state manages and operates personal account funds through the central provident fund bureau, which is a micro-financing model. In addition to Singapore, some developing countries such as Southeast Asia and Africa have also adopted this model. (2) As another type of compulsory savings, the Chilean model also emphasizes self-protection and adopts the personal account model. However, different from the Singapore model, the management of personal accounts is completely privatized, that is, personal accounts are handed over to self-financing private pension insurance companies and the minimum pension insurance system is implemented. This model was introduced to Chile in 1980s, and was followed by some Latin American countries. The biggest feature of the compulsory savings endowment insurance model is that it emphasizes efficiency and ignores fairness, so it is difficult to reflect the security function of social insurance.
Edit this part of enterprise endowment insurance
The endowment insurance in China consists of three parts. China is a developing country with underdeveloped economy. In order to make the old-age insurance not only play the role of ensuring life and stabilizing society, but also adapt to the needs of different economic conditions, which is conducive to the improvement of labor productivity. Therefore, the endowment insurance in China consists of three parts (or three levels).
Basic endowment insurance
The basic old-age insurance is a compulsory social insurance system established and implemented according to the unified national laws and policies. Enterprises and employees shall pay endowment insurance premiums according to law. After employees reach the retirement age stipulated by the state or quit their jobs for other reasons and go through retirement procedures, social insurance agencies will pay basic old-age insurance (also known as "pension") to retired employees. National symposium of directors of endowment insurance and social insurance
Basic pension consists of basic pension and personal account pension. 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%. The main purpose of basic pension is to ensure the basic life of retirees in their later years.
Supplementary endowment insurance for enterprises
Supplementary endowment insurance for enterprises refers to an auxiliary endowment insurance established by enterprises according to their own economic strength and under the implementation policies and conditions stipulated by the state. It is located at the second level of the multi-level endowment insurance system, which is jointly implemented by the national macro guidance and internal decision-making of enterprises. There are differences and connections between enterprise supplementary endowment insurance and basic endowment insurance. The difference is mainly reflected in the different levels and functions of the two kinds of endowment insurance, and its connection is mainly reflected in the fact that the policies and levels of the two kinds of endowment insurance are interrelated and inseparable. Enterprise supplementary endowment insurance is managed by the labor and social security department, and the unit that implements supplementary endowment insurance should choose the agency recognized by the labor and social security administrative department. There are three ways to raise funds for enterprise supplementary endowment insurance: pay-as-you-go system, partial accumulation system and complete accumulation system. The enterprise supplementary endowment insurance premium can be fully borne by the enterprise or jointly borne by both the enterprise and the employee, and the payment ratio is determined by the agreement between the employer and the employee. Generally, there is a board of directors composed of employers and employees in the enterprise, which is responsible for the supplementary endowment insurance of the enterprise.
Personal savings endowment insurance
Personal savings endowment insurance for employees is an integral part of China's multi-level endowment insurance system, and it is a supplementary insurance form for employees to participate voluntarily and choose their own agencies. Personal savings endowment insurance for employees handled by social insurance institutions shall be formulated separately by the competent department of social insurance. Individual workers pay personal savings endowment insurance premiums according to their salary income, deposit them in the personal accounts of endowment insurance opened by local social insurance institutions in relevant banks, and bear interest at a rate not lower than or higher than that of urban and rural residents' savings deposits in the same period, so as to encourage individual workers to participate in savings endowment insurance. The interest earned is included in the personal account, and the principal and interest are owned by the individual employees. Workers who reach the statutory retirement age and are approved to retire will pay the savings endowment insurance in one lump sum or in installments with their personal accounts. When employees move across regions, the savings endowment insurance in personal accounts should be transferred accordingly. If an employee dies before reaching retirement age, the savings endowment insurance fund credited to his personal account shall be inherited by his designee or legal heir.
Edit the payment amount of enterprise endowment insurance in this section.
Calculation of payment amount of endowment insurance
The basic old-age insurance premium is shared by enterprises and individual employees: enterprises pay 20% of the total average monthly salary of employees in the previous year (some provinces and cities slightly adjust), and individual employees pay 8% of the average monthly salary of employees in the previous year; Urban individual industrial and commercial households, flexible employees and laid-off workers from state-owned enterprises who participate in the basic old-age insurance in their personal capacity shall pay the basic old-age insurance premium at a rate of 20% based on the average social wage in the province where they are located last year. For example, in April of 20 10, the average social wage in Shaanxi province in 2009 was about 30293 yuan, so the payment amount in 20 10 =30293*20%=6058.6 yuan. Sichuan rural endowment insurance
The proportion of basic old-age insurance contributions can be divided into enterprises and individual employees: (1) All enterprises pay 20% of the total wages of employees, and employees pay 8% of the individual contribution base. (two) individual workers, including individual industrial and commercial households and freelancers, pay 20% of the payment base, all of which shall be borne by myself.
Determination of enterprise support and payment base
If the wages paid by employees are higher than 300% of the province's average social wage in the previous year, 300% of the average social wage in the previous year is the base of payment; If the wages paid by employees are lower than 60% of the province's average social wage last year, 60% of the province's average social wage last year will be the base of payment. Individuals who participate in endowment insurance in their personal capacity take a certain proportion of the average social salary of local employees in the previous year as the base of individual contributions, and the optional grades are 60%, 80%, 100%. Based on the current social wage increase year by year, some provinces and cities have improved their grades by 40% considering personal affordability.
Edit this paragraph of enterprise pension insurance benefits
1. Payment period: If the insured meets one of the following conditions, he can apply for receiving the basic pension on a monthly basis: (1) 1998, and after joining the basic old-age insurance, he reaches the retirement age stipulated by the state, and the accumulated payment period (including deemed payment period, the same below) reaches15; (2) Having participated in the basic old-age insurance before June 30, 1998, reached the retirement age stipulated by the state before June 30, 20 13, and the accumulated payment period reached 10 years; (3) Participate in the basic old-age insurance before June 30th, 20198, reach the retirement age stipulated by the state after July 30th, 20 13, and the accumulated payment period reaches15; (4)/kloc-0 did not participate in the basic old-age insurance before June 30, 1998, but went through the supplementary procedures after July 1,1July 1998, reaching the retirement age stipulated by the state, and the accumulated payment period reached 15. 2. Monthly collection: a. Basic pension = average monthly salary of employees in the whole province in the last year (1+ my average payment index) ÷2× payment years ×1%b. Personal account pension = personal account storage amount ÷ number of months of personal account pension calculation C. The sum of the above two items A+B is the monthly collection amount. 3. The basic pension is adjusted in July every year according to the unified plan announced by the whole province.
Edit the application conditions in this paragraph.
To receive the basic pension on a monthly basis, employees must meet three conditions: 1. Have reached the statutory retirement age and gone through the retirement formalities; 2 units and individuals to participate in old-age insurance and fulfill the obligation of payment of old-age insurance; 3. The individual payment has reached at least 15 years (the payment period in the transition period includes the deemed payment period). At present, the legal retirement age of enterprise employees in China is: male employees are 60 years old; Female employees engaged in management and scientific research are 55 years old; Female workers engaged in production and auxiliary work are over 50 years old, and female freelancers and individual industrial and commercial households are over 55 years old.
Edit the paragraph of supplementary endowment insurance for enterprises
Supplementary endowment insurance for enterprises refers to an auxiliary endowment insurance established by enterprises according to their own economic strength and under the implementation policies and conditions stipulated by the state. It is located at the second level of the multi-level endowment insurance system, which is jointly implemented by the national macro guidance and internal decision-making of enterprises. There are differences and connections between enterprise supplementary endowment insurance and basic endowment insurance. Enterprise supplementary endowment insurance is managed by the labor and social security department, and the unit that implements supplementary endowment insurance should choose the agency recognized by the labor and social security administrative department. There are three ways to raise funds for enterprise supplementary endowment insurance: pay-as-you-go system, partial accumulation system and complete accumulation system. The enterprise supplementary endowment insurance premium can be fully borne by the enterprise or jointly borne by both the enterprise and the employee, and the payment ratio is determined by the agreement between the employer and the employee.
Edit the new temporary measures in this paragraph.
Ministry of Human Resources and Social Security promulgated the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance for Employees in Urban Enterprises, which came into effect from 20 10 to 1. The "Interim Measures" clarified that the unit payment shall be transferred according to the payment base 12%, and the transfer formalities shall be completed within 45 working days. At the same time, the insured is not allowed to surrender. In this "Interim Measures", there are two points that are most concerned by the public: one is the transfer base of unit payment, and the other is that surrender is not allowed in the future. As for the previous topic, Ministry of Human Resources and Social Security has explained that "determining the appropriate transfer amount of unit contribution funds is to balance the capital relationship between the transfer-out place and the transfer-in place, and will not adversely affect the approval of the basic pension level for employees who participate in active employment". There is no direct relationship between the basic pension level of insured employees and the amount of funds transferred by the unit payment department across regions, and the transfer of social security across regions will not harm the interests of insured individuals.
Edit this paragraph for inter-provincial transfer.
On February 29, 2009, the news was released, and the General Office of the State Council issued a notice on February 28, forwarding the Interim Measures for the Transfer and Continuation of the Basic Old-age Insurance Relationship for Employees of Urban Enterprises issued by Ministry of Human Resources and Social Security and the Ministry of Finance, requiring the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government, and the ministries and commissions and institutions directly under the State Council to conscientiously implement it in light of the actual situation. endowment insurance
The measures have been implemented since 20 10 1 10/,aiming at effectively protecting the legitimate rights and interests of employees participating in the basic old-age insurance of urban enterprises, promoting the rational allocation and orderly flow of human resources, and ensuring the smooth transfer and continuation of the basic old-age insurance relationship of insured persons when they are employed in cities and towns. These Measures shall apply to all persons who participate in the basic old-age insurance for employees of urban enterprises, including migrant workers. Those who have received basic old-age insurance benefits according to state regulations will no longer transfer the basic old-age insurance relationship. 65,438+02% units pay fees in different places, so there is no need to run around for transfer. China's basic old-age insurance system combines social pooling with individual accounts, and employers and individuals pay the same fees. In the past, the insured person transferred the pension insurance relationship across regions, only to the personal account, not to the unit to pay. Judging from the actual situation, the transfer-in place should bear the responsibility of issuing basic pensions for the transferred personnel in the future, and it will not be paid by the unit at all, so the financial pressure of long-term payment is even greater. Considering the balance of funds between the transfer-in place and the transfer-out place, and between the current period and the long term, the Measures stipulate that the insured person will transfer 12% of the unit payment in addition to transferring the employment personal account across provinces. At present, the unit rate in most areas is 20% of the wage base, and in a few areas it is less than 20%. In this way, most of the unit contributions are transferred to the transfer place with the inter-provincial mobile employment, which reduces the pressure of long-term capital payment in the future; A small part of the unit payment is reserved for the transfer place to ensure the current basic pension payment. It is time-consuming and laborious to let the floating insured travel to and from different regions to handle the transfer and connection procedures of the basic old-age insurance relationship. The "Measures" stipulate that when migrant workers leave the original insured place, the social security agency shall issue a unified style of insurance payment voucher; After the insurance payment in the new employment place, as long as the application for transfer and continuation is filed, all procedures will be handled by the relevant social security agencies in the two places. At the same time, Ministry of Human Resources and Social Security has also published the contact information of all social security agencies at or above the county level for relevant personnel to inquire about their insurance payment and transfer information. It is clearly stipulated that migrant workers do not need to "surrender" where they receive welfare. According to the principle of "uniqueness", the responsibilities of the relevant areas are determined in turn, that is, when the domicile of the insured person is the same as the last insured place, the treatment procedures will be handled at the domicile and the basic old-age insurance benefits will be enjoyed; Where the domicile is inconsistent with the last insured place, those who have been insured at the last insured place for 10 years will receive treatment at the last insured place; Those who have been insured for less than 10 years in the last insured place shall be pushed forward in turn to the insured places with 10 years to go through the formalities for receiving benefits; Those who have been insured for less than 10 years in various places shall go through the formalities for receiving benefits at the place where their household registration is located. This will help to eliminate the phenomenon that in the past, due to unclear responsibilities between regions, individual transfer and transfer often shirked each other. In short, every insured person who has paid more than 15 years can receive a basic pension in one place. A migrant worker in Jiangxi, who was employed in cities and towns in Fujian, Guangdong and Zhejiang, paid insurance premiums for five years each. At the age of receiving national legal treatment, because the accumulated payment period has reached 15 years, you can receive basic pension on a monthly basis. Since he has been insured in all three places for less than 10 years, Jiangxi Province, where his household registration is located, is responsible for issuing basic pensions, and the social security agencies in the three places should transfer corresponding funds to Jiangxi Province according to regulations. However, if he has transferred his household registration to Zhejiang, the last insured place, then the basic pension will be paid by Zhejiang Province, and the other two provinces will transfer the corresponding funds to Zhejiang Province according to regulations. Multi-site insurance, pension calculation of the national unified basic pension for urban enterprise employees, including basic pension and personal account pension. Among them, the personal account pension is calculated by dividing the accumulated savings in my personal account by a certain coefficient, which is the same for migrant workers and workers with stable employment. As long as you pay more and have more savings in your personal account, this part of the pension level will be high. Calculation of basic pension, that is, calculate the payment wage index according to the corresponding relationship between my last year's payment wage and the average wage of local employees in each year, so as to calculate my indexed payment wage, and then calculate the average value based on the average wage of local employees in the previous year as the base for calculating basic pension; Pay 15% of the base when paying 1 5 years, and pay 1% when paying1year. The method adheres to this calculation method, but further clarifies that the annual payment wages of migrant workers in each insured place are calculated according to the average wages of employees in each year corresponding to the final treatment. This not only ensures the unification of national policies, but also is a relatively simple method. For migrant workers who do not return to the city for employment after returning home, the general principle stipulated in the Measures is that their insurance payment records and personal accounts in cities and towns are all valid; If the accumulated payment period is over 15 years or more, after reaching the national statutory retirement age, the basic pension can be calculated and paid like urban workers; Do not meet the prescribed conditions, you can also transfer the relevant rights and interests records and funds of urban insurance to the new rural social endowment insurance system; In short, it is to prevent their existing rights and interests from being damaged. However, in view of the fact that the new rural endowment insurance system has just begun to be piloted, the state will separately study and formulate specific policies for the convergence of urban and rural migrant workers' endowment insurance.