1, Huangshi Labor and Social Security Bureau Address: No.72 Wuhu Road, Huangshi City, Hubei Province Tel: 07 14-6266272

Implementation plan of deepening the reform of endowment insurance system for enterprise employees in Hubei Province

Document number: Efazheng [1995]11date of promulgation: 199508 16 read 769 times.

Reforming and perfecting the old-age insurance system is an important part of establishing the social insurance system. In order to ensure the basic livelihood of enterprise employees after retirement, promote the development of productive forces and maintain social stability, this implementation plan is formulated in accordance with the spirit of the Third Plenary Session of the 14th CPC Central Committee and the requirements of the Notice of the State Council on Deepening the Reform of Enterprise Employees' Endowment Insurance System (Guo Fa [1995] No.6), combined with the actual situation in our province.

I. Objectives and principles of reform

The goal of the reform of the old-age insurance system for enterprise employees is to basically establish an old-age insurance system that meets the requirements of the socialist market economic system, is suitable for all kinds of enterprise employees and urban individual workers, has diversified sources of funds, has multiple levels of protection, combines social pooling with personal accounts, has corresponding rights and obligations, and has socialized management services. The basic old-age insurance should gradually realize the unified system, unified standards, unified management and unified transfer and use of funds for all types of enterprises and employees.

The principles of deepening the reform of the old-age insurance system for enterprise employees are: the level of protection should be adapted to the development level of productive forces and the affordability of all aspects in our province; The combination of social mutual assistance and self-protection, fairness and efficiency, and legalization of management; Separation of administrative management and insurance fund management.

Second, the main content of the reform

(1) scope of implementation

All enterprises, individual economic organizations and workers who have formed labor relations with them in this province shall participate in social endowment insurance.

(B) the basic old-age insurance costs to raise

The cost of basic old-age insurance is shared by enterprises and individuals.

1. Individual pays endowment insurance premium.

The average monthly salary of employees in the previous year is the base of individual contributions. The average monthly salary should be calculated according to the statistical caliber of total wages stipulated by the National Bureau of Statistics, that is, the sum of basic salary, bonus, allowance, subsidy and other income. The part where the average monthly wage exceeds the average wage of local employees by more than 300% is not included in the base of individual contributions and the base of basic pension; If it is lower than 60% of the average wage of local employees, the payment wage base shall be calculated at 60%.

Proportion of individual contributions. From the month when this scheme is implemented, employees will pay at a rate of not less than 3% of the base salary of individual contributions, which will generally increase by one percentage point every two years with the increase of employees' wage income, and finally reach 8% of the base salary of individual contributions. Fees paid by individuals shall be withheld and remitted by enterprises on a monthly basis. Retirees and individuals do not pay fees.

Non-salaried workers such as individual industrial and commercial households, private entrepreneurs and freelancers can use the average salary of local employees in the previous year as the calculation base, and individuals can pay to local social insurance institutions according to a certain proportion. In principle, the contribution ratio shall not exceed the sum of the contribution ratio of local enterprises and the individual contribution ratio, of which 12% goes into the individual account and the rest goes into the social pooling fund.

2. Enterprises pay endowment insurance premiums

Enterprises pay basic old-age insurance premiums according to a certain proportion of the total wages of employees. All localities should determine the long-term overall rate according to the financing mode of fixed income with expenditure, slight savings and partial accumulation. At present, the basic old-age insurance premium can be paid according to the current overall rate stipulated by the local government. In principle, the accumulated amount in that year is not less than 3% of all employees' payment wages. Where the accumulation rate is on the high side, efforts should be made to make overall plans and stabilize, the accreditation standards should be lowered, and the burden on enterprises should be gradually reduced.

3. The basic old-age insurance premiums paid by enterprises shall be paid before tax, and the old-age insurance premiums paid by individuals shall not be subject to personal income tax.

4. When the social pooling fund encounters difficulties, it shall be supported by the finance at the same level.

(three) the establishment of basic old-age insurance personal accounts and social pooling funds.

1. Establish a personal account for basic old-age insurance.

(1) According to the principle of combining social pooling with individual accounts, social insurance agencies set up lifelong individual accounts for each participant in basic old-age insurance according to the social security number (GB 1 1643-89) issued by the State Bureau of Technical Supervision. The endowment insurance premiums paid by enterprises and individuals are included in the employee's endowment insurance manual and personal account every month. When the employee retires, the pension will be paid according to the payment wages recorded in the manual and the storage amount (including principal and interest) in the personal account.

(2) The personal account of the basic old-age insurance shall be recorded in the proportion of 12% of the employee's salary. At the beginning of the reform, the contents of personal account records include:

(1) 3% of the employee's salary base;

(2) from the basic old-age insurance premiums paid by enterprises, 9% of the salary base paid by individuals is transferred to the credit part;

The above two items add up to 12%. In the future, while the proportion of individual contributions is gradually increasing, the proportion of basic old-age insurance premiums paid by enterprises transferred to individual accounts will be reduced accordingly.

(3) Interest on the above-mentioned stored amount.

(three) the basic old-age insurance personal account storage amount shall be calculated according to the interest rate of urban and rural residents' savings deposits in the same period not lower than that stipulated by the People's Bank of China.

(4) Employees transfer their jobs in the same area, without changing the personal accounts of the basic old-age insurance. Employees who stop working or pay endowment insurance premiums intermittently for various reasons shall keep personal accounts. The payment period before and after the transfer of employees or the interruption of work can be calculated cumulatively, and the amount stored in personal accounts bears interest continuously.

(5) When employees are transferred across regions or provinces, the total amount of personal accounts for basic old-age insurance is transferred from the social insurance agency in the transfer place to the social insurance agency in the transfer place, and the social insurance agency in the transfer place establishes personal accounts for basic old-age insurance. If the transfer place does not carry out the endowment insurance business, the personal account will still be retained by the transfer place.

(VI) The amount stored in the employee's personal account for basic old-age insurance can only be used for monthly pension payment after the employee retires, and shall not be used for other purposes or withdrawn in advance.

(7) If an employee dies before or after retirement, and the amount stored in his personal account for basic old-age insurance has not been received or has been received, the balance belongs to the individual payment part and is distributed to the beneficiary or legal heir designated by the employee in accordance with regulations; The part transferred from the endowment insurance premium paid by the enterprise shall be included in the social pooling fund.

(8) The social insurance agency shall settle the personal account amount of employee pension insurance once a year and notify me. Workers and retirees have the right to inquire about the amount of personal accounts, and social insurance agencies shall provide services free of charge.

2. Establish a social pooling fund for basic old-age insurance.

The basic old-age insurance premiums paid by enterprises, except those transferred to individual accounts, all enter the social pooling fund. When employees are transferred from different places, the social pooling fund will not be transferred.

The basic old-age insurance social pooling fund is mainly used in the following aspects:

(1) Pension for retirees before the implementation of this scheme;

(2) part of the pension for retired employees who have worked for a certain number of years when the plan is implemented;

(3) The social pension part of the basic old-age insurance for retirees after the implementation of the scheme;

(4) the pension that needs to be paid after the personal account of the longevity worker is paid;

(five) the funds needed to establish a normal adjustment mechanism for basic pensions;

(6) Funds reserved for the peak period of population aging.

(4) Reform the method of calculating and distributing basic pensions.

Workers who have reached the legal retirement age and accumulated individual contributions 15 years or worked continuously 10 years before the implementation of this scheme can enjoy basic old-age insurance benefits and receive monthly pensions.

The amount of employees' basic pension is linked to individual payment years and payment wages. When you are on the job, your salary is high and you pay more. After retirement, your pension will be high. In view of the fact that on-the-job employees have not implemented personal accounts before, some employees will soon retire after implementing personal accounts. Therefore, we should adopt different calculation and payment methods for different objects, so that the old and new pension insurance systems can be organically connected and smoothly transitioned.

1. After the implementation of these Measures, when the employees who participate in the work reach the statutory retirement age, their basic pensions will be paid monthly according to social pensions and personal account pensions. The calculation formula is:

Monthly basic pension = social pension+personal account deposit ÷ 120

2 before the implementation of these measures, retirees still plan to pay pensions according to the original method, and enjoy the basic pension adjustment treatment after the reform.

3 before the implementation of these measures to participate in the work, after the implementation of the statutory retirement age and retired workers, the basic pension during the transition period is calculated according to the following formula:

Monthly basic pension = social pension+contributory pension+personal account deposit120

Social pension is calculated and paid according to a certain proportion of the average salary of local employees in the previous year: that is, all contributions exceeding 10 before 2000 are calculated and paid according to 22.5% of the average salary of local employees in the previous year; 15 years old and above, with 25% as the starting point, and then increase by 0.5% every full year, but the maximum is not more than 30%. Starting from 200 1 year, the proportion of the payment period exceeding 15 will be appropriately adjusted, and the adjustment range will be 0.5% to 25% of the average salary of local employees in the previous year.

Personal account pension is calculated and paid according to the amount of employee's personal account (principal plus interest) divided by the average remaining years 120 months.

The contributory pension is based on the indexed monthly average salary of employees in the previous years, and is calculated and paid at the rate of 65,438+0% every 65,438+0 years according to the payment period (including deemed payment period) before the implementation of this plan.

4. If you work before the implementation of this scheme, and the payment period (including deemed payment period) is less than 10 year, or if you work after the implementation of this scheme, and the payment is less than 15 years, you will receive a one-time pension equivalent to the average salary of local employees for two months; The part of the individual account that belongs to the individual payment, together with the interest, is paid to me in one lump sum, and the pension insurance relationship is terminated at the same time.

5. For the pension benefits calculated according to this scheme, where the capital increase is relatively large, it may be considered to cover all or most of the subsidies.

6. Other benefits of employees after retirement are still implemented according to the existing regulations and will not be changed for the time being.

7. The minimum pension standard for retirees shall be formulated separately by the provincial government. Where retirees who meet the conditions of receiving monthly pensions fail to meet the minimum standards, they can be supplemented according to the minimum standards.

(5) Establish a normal adjustment mechanism for basic pensions.

In order to ensure the basic livelihood of enterprise retirees and enable retirees to share the fruits of social and economic development appropriately, a mechanism for adjusting the basic pension with the increase of wages is established. The basic pension for retirees can be adjusted according to the proportion of the average wage growth rate of local enterprises in the previous year of 40% ~ 80%, and it will not be adjusted when the average wage of enterprises grows negatively.

(six) the establishment of enterprise supplementary pension insurance system.

Supplementary endowment insurance is established by enterprises for their employees under the guidance of national policies and according to their own economic benefits, which mainly reflects the differences in treatment between different units. In principle, the distribution of supplementary insurance benefits is determined according to the payment of employees in the current year, and it is appropriate to tilt to those who will retire after the implementation of this plan, especially in the near future. The source of supplementary endowment insurance funds is mainly solved from the total wages saved by enterprises and the public welfare fund. Enterprises with more profits can also be appropriately extracted from the annual income of the enterprise at a level not exceeding one and a half months of the annual per capita salary of the enterprise. The following items are under the item of "labor insurance premium".

Three, strengthen the collection, management and supervision of endowment insurance funds.

The basic old-age insurance is compulsory. Enterprises and individual employees must pay the basic old-age insurance premium to the social insurance agency on time and in full, and give certain economic penalties to enterprises that fail to pay or deliberately default. If the staff of the social insurance agency misappropriates or embezzles the social endowment insurance fund or neglects his duty and causes serious losses or losses to the endowment insurance fund, he shall be investigated for administrative responsibility. If the case constitutes a crime, the criminal responsibility of the party concerned shall be investigated according to law.

The endowment insurance fund is the * * * property of all insured employees, which is managed by social insurance agencies and is responsible for maintaining and increasing the value. We must adhere to the principle of earmarking and special account storage, and no unit or individual may decide other uses of the fund by itself. At the same time, it is necessary to establish a supervision mechanism for social insurance funds. Establish a social insurance supervision institution composed of representatives of the government, enterprises, trade unions and retirees, and strengthen supervision over the implementation of social insurance policies and regulations and fund management.

Fourth, strengthen leadership, elaborate organization and careful implementation.

Deepening the reform of the old-age insurance system for enterprise employees involves the vital interests of the broad masses of employees and is a very important work. Leaders at all levels should attach great importance to this, earnestly strengthen leadership, put this reform work on an important agenda, and pay close attention to it in a planned and step-by-step manner as a major event at present. Cities and States around the country should formulate specific local implementation measures within the scope of this implementation plan principle and report them to the provincial people's government for approval.

The labor departments at all levels should carefully organize the implementation, actively and steadily push forward, the economic restructuring committees at all levels should actively participate, and other relevant departments should closely cooperate, and Qi Xin should work together to do this reform.

It is necessary to make full use of the tools of propaganda and public opinion, do a good job in propaganda and explanation, let the broad masses of enterprise employees understand the significance, implementation steps and methods of the reform of the endowment insurance system, and ensure the smooth progress of deepening the reform of the endowment insurance system for enterprise employees in our province.

The Labor Department of Hubei Province is responsible for the interpretation of this implementation plan, and it will be implemented as of 1996 65438+ 10/day.

the people's government of hubei province

August 16, 1995

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.