"The Detailed Rules of the Yunnan Provincial Department of Labor and Social Security for Implementing the Opinions of the Yunnan Provincial People's Government on Improving the Basic Pension Insurance System for Enterprise Employees" were adopted at the executive meeting of the Yunnan Provincial Department of Labor and Social Security on March 21, 2007, and are hereby announced.

Effective from June 1, 2007.

On April 30, 2007, the Yunnan Provincial Department of Labor and Social Security implemented the detailed rules of the Yunnan Provincial People’s Government on improving the basic pension insurance system for enterprise employees. The various state and municipal labor and social security bureaus, provincial committees, offices,

Departments, bureaus, central enterprises in Yunnan: In accordance with the requirements of the "Implementation Opinions of the People's Government of Yunnan Province on Improving the Basic Pension Insurance System for Enterprise Employees" (Yunzhengfa [2006] No. 139, hereinafter referred to as Document No. 139), combined with the implementation of

Based on the actual situation, detailed rules (hereinafter referred to as the "Details") have been formulated on the implementation of the "Implementation Opinions of the Yunnan Provincial People's Government on Improving the Basic Pension Insurance System for Enterprise Employees".

1. According to relevant national laws and regulations, if the basic pension of retirees is low due to the employer’s underreporting, omission, concealment of payment base, etc., the responsibility shall be borne by the employer, and the labor and social security administrative department shall handle the matter in accordance with the law.

for processing.

2. If an employee is unable to complete the retirement procedures on time due to the employer's poor management of employee files, arrears in payment of basic pension insurance premiums, etc., according to the "Reply Letter on the Applicable Regulations on the Payment of Retirement and Termination Expenses" (Labor

According to Article 2 of Banfa [1995] No. 121, employees who have not formally completed retirement procedures should enjoy the same treatment as other employees.

3. According to the Ministry of Labor and Social Security’s “Notice on Issues Concerning the Improvement of Basic Pension Insurance Policies for Urban Employees” (Ministry of Labor and Social Security [2001] No. 20), individual insured persons who interrupt their payment shall not make additional payments afterwards.

Increase the payment period.

4. For newly insured employers and employees who are transferred from uninsured enterprises to insured enterprises (excluding contract employees and those insured as individuals), after the units and employees have paid back the basic pension insurance premiums in accordance with the following provisions

, the social insurance agency will establish a supplementary personal account for them.

(1) Back payment period 1. Newly insured employers and employees shall pay back the basic pension insurance premiums. Employers established before September 30, 1995 shall pay back the basic pension insurance premiums from October 1, 1995;

Employers established after 1st day will be required to make additional payments starting from the month of industrial and commercial registration.

After the basic pension insurance premium is paid back, the social insurance agency will establish a basic pension insurance personal account for the employees from the specified time.

2. Employees who transfer from uninsured enterprises to insured enterprises and start working before September 30, 1995 and meet the retirement conditions after October 1, 1995, shall pay the basic pension insurance premiums starting from October 1995.

Continuous service recognized by the state and the province before September 30, 1995 is deemed to be the payment period; employees who started working after October 1, 1995 must pay basic pension insurance premiums starting from the month they started working.

(2) Base amount and proportion of back payment.

Before December 31, 2005, employers and individuals paid 11% of the average monthly salary of employees in the province in the previous year of the year of back payment. The proportion of personal contributions shall be based on the proportion specified in the year of back payment. For individuals before December 31, 2005,

The shortfall between the payment ratio and 11% will be borne by the unit; after January 1, 2006, the payment ratio will be 20% for units and 8% for individuals.

(3) Back payment of interest.

When the basic pension insurance premium is paid back, personal account interest should be paid back, and the interest is calculated in accordance with relevant regulations.

(4) If the state or province has other regulations on the supplementary payment of basic pension insurance premiums, it shall be handled in accordance with the national and provincial regulations.

5. If an employee was originally wrongly subjected to criminal liability, reeducation through labor, dismissal from public office, removal from the company, or voluntary resignation, but was corrected by a labor dispute arbitration committee ruling or a people's court judgment, after the ruling or judgment takes effect, the insured unit shall restore his or her benefits.

If you are an employee, you should go to the social insurance agency to handle the relevant procedures for pension insurance with the award or judgment, the unit's decision to restore the employee status and other relevant documents, and pay the basic pension insurance premium in accordance with the provisions of Article 4 of these detailed rules.

For those who exceed the statutory retirement age, basic pension insurance premiums can only be paid up to the statutory retirement age.

6. If the Labor Dispute Arbitration Commission decides or the People's Court decides that the enterprise should pay back the basic pension insurance premiums for those who have labor relations with the unit, in addition to paying back the basic pension insurance premiums in accordance with the provisions of Article 4 of these "Details", the company shall also pay the basic pension insurance premiums in accordance with the provisions of Article 4 of these "Details".

Article 25 of the "Regulations on Basic Pension Insurance for Enterprise Employees of Yunnan Province" stipulates that late payment fees will be charged.

7. Employees of restructured enterprises who handle internal retirement and receive living allowances shall pay basic pension insurance premiums in accordance with the state's payment ratio and base regulations for employees.

8. When employees reach retirement age (including extended retirement age or extension of payment years), units or individuals should declare retirement in a timely manner.