The "overpayment and overpayment" here mainly refers to the payment base of social security. As far as on-the-job employees are concerned, we all make the deposit base according to their actual income in the previous year or last month. Some people's wages will be higher, while others may be very low. Even employees in the same position in the same enterprise have completely different salary and treatment because of their time, education, specialty and so on.
The social endowment insurance paid according to the deposit base is divided into enterprise payment and individual payment, in which enterprise payment is credited to the overall fund and individual payment is credited to the personal account. From the perspective of the deposit ratio, the social endowment insurance department pays twice as much as the individual pays. What is the personal contribution base, and what is the deposit base of each employee when supporting the implementation of the enterprise? For example, if your actual monthly income is 5,000 yuan, then this 5,000 yuan is your own deposit base, and 400 old-age insurance fees will be deducted from your salary every month. This 400 yuan is the money that is credited to your personal account every month, which is closely related to your future endowment insurance; There is another enterprise, which pays the supporting facilities according to your monthly deposit base of 5,000 yuan, and pays the old-age insurance premium of 800 yuan every month. This 800 yuan is the whole social insurance fund, in fact, it is an overall account. This part has nothing to do with our personal pension insurance calculation, but in our future pension insurance payment channels, for example, pensions can be paid from this overall account.
When the actual personal income is lower than 60% of the average monthly income of employees in the previous year, the actual income will no longer be used as the deposit base, but 60% of the average monthly income of employees in the previous year must be used as the deposit base. This is the lower limit of the pension service insurance payment base. In addition to the low limit, there is another limit, that is, his salary is higher than 300% of the average monthly income of employees in the previous year, that is, at most, only according to the average monthly income of employees in the previous year.
Because everyone's payment base is different, even under the same payment period, the pension difference is still very big. For example, Lao Li and Lao Wang both paid for 20 years at the same time, but the average payment index of Lao Li was calculated as 80%, while the average payment base of Lao Li was calculated as 70%. If the average monthly income of employees in the previous year is 6000 yuan when they retire, and Lao Li's pension is 6000 yuan plus 4800 yuan divided by 2, the average of the two is 5400 yuan. The pension for each year of payment is 54 yuan, and the pension for Lao Li is 654,300 yuan per month. Lao Li's pension is 6000 yuan plus 4200 yuan divided by 2, and the average of the two is 5 100 yuan. The pension is 5 1 yuan for each year of payment, and the monthly pension for Lao Li for 20 years is 1020 yuan.
From this calculation, Lao Li's contribution index is higher than that of old Wang Pingjun 10%. Theoretically, it is necessary to pay more 10% of the old-age insurance premium, but the monthly pension is only higher than that of 60 yuan, with a monthly increase of 5.9%, mainly due to the fact that the average monthly income of employees remained unchanged in the previous year. However, the payment index is directly proportional to the personal account pension insurance. In fact, Lao Li's personal account pension insurance is also higher than 10%. In fact, Lao Zhang's monthly endowment insurance premium is 7.95% higher than that of old Aric.
Generally speaking, because the endowment insurance is comprehensively calculated according to the payment base, payment period, individual account fund balance and the average monthly income of employees in the previous year, even if the payment period is the same, because the payment base is different, the payment index is different and the individual account fund balance is different, so the estimated pension and individual account endowment insurance are completely different.