First, the guiding ideology and main tasks of improving the basic old-age insurance system for enterprise employees. Guided by Deng Xiaoping Theory and Theory of Three Represents, we should conscientiously implement the spirit of the 16th National Congress of the Communist Party of China and the Third, Fourth and Fifth Plenary Sessions of the 16th National Congress, make overall consideration of both the present and the long-term according to the requirements of implementing Scientific Outlook on Development and building a harmonious socialist society, adhere to the principles of wide coverage, moderate level, reasonable structure and balanced funds, improve policies, improve mechanisms and strengthen management, and establish a basic old-age insurance system suitable for China's national conditions and realize sustainable development. The main tasks are: to ensure that the basic pension is paid in full and on time, and to ensure the basic livelihood of retirees; Gradually establish personal accounts and improve the basic system of combining social pooling with personal accounts; Unify the insurance payment policy for urban individual industrial and commercial households and flexible employees, and expand coverage; Reform the basic pension calculation and payment methods, and establish an incentive and restraint mechanism for insurance payment; According to the level of economic development and various aspects of affordability, reasonably determine the basic pension level; Establish a multi-level old-age insurance system and draw a clear line between the central and local governments, the government and enterprises and individuals; Strengthen the raising and supervision of the basic old-age insurance fund and improve the multi-channel financing mechanism; Further improve the socialized management of retirees and improve the service level.

Two, to ensure that the basic pension is paid in full and on time. It is necessary to continue to take ensuring that the basic pension for enterprise retirees is paid in full and on time as the primary task, further improve various policies and working mechanisms, ensure that the basic pension for retirees is paid in full and on time, prevent the default of new basic pensions, and effectively protect the legitimate rights and interests of retirees. For the past arrears of basic pensions, all localities should seriously solve them in accordance with the requirements of the Notice of the General Office of the State Council City, the General Office of the Central Committee of the CPC on Further Improving the Work of Reissuing the Arrears of Basic Pensions and Adjusting the Wages of Enterprises.

Third, expand the coverage of basic old-age insurance. All kinds of enterprise employees, individual industrial and commercial households and urban flexible employees should participate in the basic old-age insurance for enterprise employees. At present and in the future, we should focus on non-public enterprises, urban individual industrial and commercial households and flexible employees to expand the coverage of basic old-age insurance. It is necessary to further implement the relevant national social insurance subsidy policies and help people with employment difficulties pay insurance premiums. The payment base for urban individual industrial and commercial households and flexible employees to participate in the basic old-age insurance is the average salary of local employees in the previous year, and the payment ratio is 20%, of which 8% is credited to personal accounts. After retirement, the basic pension is calculated and paid according to the basic pension plan for enterprise employees.

Fourth, gradually make a personal account. It is an important measure to deal with the aging population and an important guarantee to realize the sustainable development of the basic old-age insurance system to realize the personal account of the basic old-age insurance for enterprise employees and accumulate the basic old-age insurance fund. Continue to do a good job in the pilot work of personal accounts in the three northeastern provinces, pay close attention to studying and formulating specific plans for expanding the pilot work of personal accounts in other regions, and report them to the State Council for approval before implementation. The state formulates measures for the management and investment operation of individual account funds to maintain and increase the value.

Five, strengthen the collection and supervision of the basic old-age insurance fund. It is necessary to fully implement the provisions of the Provisional Regulations on the Collection and Payment of Social Insurance Fees, strictly implement the system of social insurance registration and payment declaration, strengthen social insurance audit and labor security supervision and law enforcement, and strive to improve the collection rate. All units and individuals who participate in the basic old-age insurance for enterprise employees must pay the basic old-age insurance premium in full and on time; Those who refuse to pay or conceal underpayment of basic old-age insurance premiums shall be dealt with according to law; For those who have not paid the basic old-age insurance premium, various measures should be taken to increase the recovery efforts to ensure the full collection of the basic old-age insurance fund. All localities should actively adjust the structure of fiscal expenditure and increase capital investment in social security in accordance with the requirements of establishing public finance.

The basic old-age insurance fund should be included in the financial accounts, and two lines of revenue and expenditure management should be implemented. Misappropriation is strictly prohibited. It is necessary to formulate and improve the laws and regulations on the supervision and management of social insurance funds and realize supervision according to law. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government should improve the working mechanism to ensure the smooth implementation of the fund supervision system. We should continue to play the role of audit supervision, social supervision and public opinion supervision to safeguard the safety of the fund.

Six, reform the basic pension plan and payment method. 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 my paid salary 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 the average monthly salary of my indexed contribution, and is paid every 1 year 1%. The monthly standard of personal account pension is divided by the number of months, which is determined according to the average life expectancy of urban population at retirement, my retirement age, interest and other factors.

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.

Seven, the establishment of basic pension adjustment mechanism. The State Council adjusts the basic pension for enterprise retirees in a timely manner according to the changes in wages and prices of employees. According to the local actual situation, various localities put forward specific adjustment plans and reported them to the Ministry of Labor and Social Security and the Ministry of Finance for approval before implementation.

Eight, accelerate the improvement of overall planning level. Further strengthen the budget management of provincial funds, clarify the responsibilities of the people's governments at the provincial, city and county levels, establish and improve the provincial fund adjustment system, and increase the intensity of fund adjustment. On the basis of perfecting municipal overall planning, we should improve the overall planning level as soon as possible, realize provincial overall planning, and create conditions for building a unified national labor market and promoting the rational flow of personnel.

Nine, the development of enterprise annuity. In order to establish a multi-level endowment insurance system, enhance the talent competitiveness of enterprises, and better protect the life of enterprise employees after retirement, qualified enterprises can establish enterprise annuities for employees. Enterprise annuity funds are fully accumulated and managed and operated in a market-oriented manner. It is necessary to do a good job in the supervision of enterprise annuity funds, realize standardized operation, and earnestly safeguard the interests of enterprises and employees.

Ten, do a good job in social management services for retirees. We should continue to do a good job in socialized management of enterprise retirees in accordance with the requirements of establishing a social security system independent of enterprises and institutions. It is necessary to strengthen the construction of labor security platforms in streets and communities and accelerate the construction of public service facilities and service networks for the elderly. Where conditions permit, elderly care services can be developed, apartments for retirees can be built, more and better services can be provided for retirees, and the quality of life of retirees can be continuously improved.

Eleven, constantly improve the level of social insurance management services. We should attach great importance to the construction of social insurance handling capacity, speed up the construction of social security information service network, establish an efficient handling management service system, and implement social insurance policies. Social insurance agencies at all levels should improve the management system, formulate technical standards, standardize business processes, and realize standardized, information-based and professional management. At the same time, it is necessary to strengthen personnel training, improve political and professional quality, and constantly improve work efficiency and service quality.

Perfecting the basic old-age insurance system for enterprise employees is an important content of building a harmonious socialist society, which is related to the overall situation of reform, development and stability. All regions and relevant departments should attach great importance to it, strengthen leadership, carefully organize implementation, study and formulate specific implementation opinions and measures, and report them to the Ministry of Labor and Social Security for the record. The Ministry of labor and social security shall, jointly with relevant departments, strengthen guidance, supervision and inspection, study and solve problems encountered in the work in a timely manner, and ensure the implementation of this decision.

This decision shall be implemented as of the date of promulgation. If the existing provisions are inconsistent with this decision, this decision shall prevail.

the State Council

200513 February