Legal analysis: Transitional pension is an integral part of the basic pension for middle-aged people after the unified system, that is, in the calculation of basic pension, the pension before the critical point of middle-aged people is calculated. "Intermediary" refers to the person who started work before1997 65438+February 3 1 and retired after15,65438+2006 10. For those who joined the work before the "unified accounting" and then retired, their working years before the "unified accounting" did not have personal accounts, and the total amount of personal accounts at retirement did not reflect the labor contribution during this period. Therefore, in addition to the basic pension and personal account pension, their basic pension at retirement should also include pensions without personal account years (that is, between work and "unified account combination"). The calculation formula of transitional pension is as follows: transitional pension = indexed monthly average payment salary ×R× my payment period before the "middleman" critical point. Where r is the calculation coefficient, and its value is between 1%- 1.4%, which is determined after calculation in various places; Indexed monthly average payment salary = average salary of local employees in the previous year when a "middleman" retired × average index of my payment salary.

Legal basis: Article 6 of the State Council's Decision on Improving the Basic Old-age Insurance System for Enterprise Employees reformed the method of calculating and distributing basic pensions. In order to connect with the actual personal account, from June 65438+1 October1in 2006, the size of the personal account was adjusted from 1 1% of the salary paid by myself to 8%, which was all formed by individual contributions, and the unit contributions were no longer included in the personal account. At the same time, further improve the incentive and restraint mechanism, encourage employees to pay insurance premiums, and adjust the basic pension calculation and payment methods accordingly. After the implementation of the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), if the working payment period reaches 15 years (including deemed payment period, the same below), 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 local employees in the previous year and my indexed monthly salary, and the payment is paid to 1% every1year. The monthly standard of personal account pension is the amount of personal account storage divided by the number of months, which is determined according to the average life expectancy of urban population and its retirement age and interest when employees retire. Personnel who participated in the work before the implementation of document No. The State Council [1997] No.26, and retired after the implementation of this decision, and the accumulated payment period has reached 15, transitional pension will be given on the basis of basic pension and personal account pension. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the principle of reasonable convergence of treatment levels and smooth transition of old and new policies, formulate specific transition measures on the basis of careful calculation and report them to the Ministry of Labor and Social Security and the Ministry of Finance for the record. After the implementation of this decision, if the retirement age is reached but the payment period is less than 15 years, the basic pension will not be issued; Personal account storage amount is paid to me in one lump sum, and the basic old-age insurance relationship is terminated. Those who have retired before the implementation of this decision will still be given the basic pension according to the original provisions of the state, and the basic pension adjustment measures will be implemented at the same time.