Measures for the implementation of the basic old-age insurance for enterprise employees in Chengdu by combining social pooling with individual accounts
Chengdu Municipal Government of Sichuan Province
Measures for the implementation of the basic old-age insurance for enterprise employees in Chengdu by combining social pooling with individual accounts
The measures for the implementation of the combination of social pooling and individual accounts of the basic old-age insurance for enterprise employees in Chengdu have been discussed and passed at the 89th executive meeting of the municipal government on June 8, 2006, and are hereby promulgated and shall come into force as of June 6, 2007+10.
November 18th, 2006
Measures for the implementation of the basic old-age insurance for enterprise employees in Chengdu by combining social pooling with individual accounts
Chapter I General Provisions
Article 1 (Purpose Basis)
In order to improve the basic old-age insurance system for enterprise employees and ensure the basic livelihood of employees after retirement, these measures are formulated in accordance with the provisions of the Labor Law of People's Republic of China (PRC), the Decision of the State Council on Improving the Basic Old-age Insurance System for Enterprise Employees and the Implementation Measures for Improving the Basic Old-age Insurance System for Enterprise Employees in Sichuan Province, combined with the actual situation in Chengdu.
Article 2 (Scope of Application)
Scope of application of basic old-age insurance for enterprise employees:
(a) all kinds of urban enterprises, institutions that implement enterprise management, private non-enterprise units (hereinafter referred to as enterprises) and workers within the statutory retirement age who have established labor relations with them (hereinafter referred to as employees) within the administrative area of this Municipality;
(2) Urban individual industrial and commercial households and their employees, urban freelancers and urban flexible employees within the statutory retirement age within the administrative area of this Municipality (hereinafter referred to as individual insured persons);
(three) retired employees who participate in the basic old-age insurance for enterprise employees in this Municipality, and individuals who participate in insurance and receive basic pensions;
(four) other units and personnel as prescribed by laws and regulations or approved by the provincial and municipal governments.
Article 3 (Principles)
The basic old-age insurance for enterprise employees shall implement the system of combining social pooling with individual accounts.
Article 4 (Rights and Obligations)
Enterprises, employees and individual insured persons shall participate in the basic old-age insurance for enterprise employees and pay the basic old-age insurance premium in full and on a monthly basis according to regulations. The basic old-age insurance premium shall not be reduced.
Employees and individual insured who participate in the basic old-age insurance for enterprise employees shall enjoy the basic old-age insurance benefits according to law when they reach the statutory retirement age and the prescribed payment period.
Article 5 (Management Subject)
The municipal labor security administrative department is in charge of the city's endowment insurance, and the district (city) and county labor security administrative departments are responsible for the endowment insurance within their respective administrative areas. The social insurance agency affiliated to the labor and social security department undertakes the specific affairs of the basic old-age insurance management.
Chapter II Basic Endowment Insurance Fee
Article 6 (Payment Base and Proportion)
The basic old-age insurance premium for enterprise employees shall be paid by both enterprises and employees, and the basic old-age insurance premium for individual insured personnel shall be paid by myself:
(a) enterprises to pay the basic old-age insurance, according to the total wages of all employees as the payment base, the payment ratio of 20%.
(two) individual workers to pay the basic old-age insurance, according to my salary last month as the payment base, the payment ratio of 8%. The wages of employees themselves are determined according to the items listed in the statistics of total wages stipulated by the national statistical department. The part where the employee's salary last month exceeded 300% of the average monthly salary of employees in Sichuan Province last year is not included in the payment base. If the salary of employees last month is lower than 60% of the average monthly salary of employees in Sichuan Province last year, the payment base will be calculated at 60%.
(three) the insured individual to pay the basic old-age insurance premium, according to the average monthly salary of employees in Sichuan Province last year as the payment base, the payment ratio is 20%. For individual insured persons who do not enjoy social insurance subsidies, the payment base is put in place year by year. The payment base in 2006 can be determined according to 60%, 80% and 100% of the average monthly salary of employees in Sichuan Province last year. The payment base in 2007 can be determined according to 80% and 100% of the average monthly salary of employees in Sichuan Province in the previous year. Since 2008, the payment base has been determined according to the average monthly salary of employees in Sichuan Province in the previous year.
(4) Urban individual industrial and commercial households pay the basic old-age insurance premium for employees according to 12% of the employee's payment base, and individual employees pay the basic old-age insurance premium according to 8% of their own payment base.
(five) employees and individual insured persons pay the basic old-age insurance premium until they meet the conditions for receiving the basic pension and go through the formalities for retirement or receiving the basic pension.
Article 7 (Payment Channels)
The basic old-age insurance premiums paid by enterprises for employees shall be paid from the enterprise management fees. The basic old-age insurance premium paid by individual employees shall be withheld and remitted by the enterprise where they work. The basic old-age insurance premiums paid by enterprises and individuals are deducted from the taxable income of taxpayers.
Chapter III Personal Account of Basic Endowment Insurance
Article 8 (Establishment of Individual Accounts)
According to the social security number (GB 1 1643-89) issued by the national quality and technical supervision department, social insurance agencies set up personal accounts for basic old-age insurance for employees and insured individuals (hereinafter referred to as personal accounts).
Article 9 (Individual Account Size)
Starting from June 5438+1 October12006, employees' personal accounts were established at 8% of their paid wages, all of which were formed by the basic old-age insurance premiums paid by employees. Individual insured persons are established and credited to individual accounts according to 8% of their payment base.
Personal account deposits include:
(a) the principal and interest of the personal account established in accordance with the original regulations before 65438+February 3, 20051;
(2) Personal account principal and income made after 2006 1;
(3) unverified personal account principal and interest after 2006 1.
Article 10 (Income from Personal Account)
The actual amount of personal accounts shall be operated in accordance with the provisions of the state and the income shall be calculated.
For personal account deposits before 65438+February 3, 2005 1, and unrealized personal account deposits after 65438+20061October1,the interest shall be calculated once a year according to the prescribed bookkeeping rate, and the calculated interest shall be incorporated into personal account deposits.
The bookkeeping interest rate of personal account deposits shall be implemented according to the relevant regulations of Sichuan Province.
After the employee retires, after the insured individual receives the basic pension, the personal account balance will continue to bear interest.
Article 11 (Personal Account Retention)
If employees and insured individuals interrupt or terminate the payment of the basic old-age insurance premium, the personal account shall be retained, and the interest shall be calculated continuously on the amount stored in the personal account.
Article 12 (Personal Account Transfer)
If employees and insured individuals flow within the overall scope of the basic old-age insurance for enterprise employees in this Municipality, the relationship between the basic old-age insurance and the actual storage amount of personal accounts will be transferred together, and the actual storage amount of personal accounts will not be transferred. If the basic old-age insurance for enterprise employees flows across the city as a whole, the transfer formalities shall be handled in accordance with the provisions of the state and the province.
Workers and individual insured persons who have participated in the basic old-age insurance for enterprise employees, transferred to or recruited into institutions and institutions that have established the old-age insurance system, should transfer all the storage in their basic old-age insurance relationships and personal accounts; Transferred or recruited into institutions that have not established the endowment insurance system, personal accounts will not be transferred for the time being, and will continue to be managed by social insurance agencies in the transferred areas.
Article 13 (Use of Reserves)
Personal account storage is used to pay personal account pension after employees retire, insured individuals receive basic pension, or terminate the basic old-age insurance relationship after death and pay personal account storage in one lump sum, which cannot be withdrawn in advance.
Article 14 (Refund of Personal Accounts of Exit Personnel)
If an employee goes abroad or settles abroad during his/her employment, he/she will be refunded to him/her at one time according to the actual amount stored in his/her personal account, and the basic old-age insurance relationship will be terminated.
If the individual insured goes abroad or settles abroad before receiving the basic pension, all the basic old-age insurance premiums paid by the individual (including personal account income and interest) will be returned to him at one time during the insured period, and the basic old-age insurance relationship will be terminated at the same time.
Article 15 (Personal Account Inheritance)
If an employee dies before retirement, the individual contribution in the amount stored in his personal account shall be paid to the legal heir or designated beneficiary in one lump sum by the social insurance agency. Before June 5438+February 3, 20051,the basic old-age insurance premiums paid by enterprises were credited to personal accounts and incorporated into social pooling funds.
The individual insured dies before receiving the basic pension, and all the basic old-age insurance premiums (including personal account income and interest) paid by the individual as an individual insured during the payment period shall be paid to the legal heir or designated beneficiary in one lump sum by the social insurance agency.
Enterprise retirees and individual insured persons who receive basic pensions die, and the inheritance amount calculated according to the provisions of their personal account balance shall be paid by the social insurance agency to their legal heirs or designated beneficiaries in one lump sum.
Article 16 (Social Insurance Card)
Social insurance agencies issue social insurance cards to employees and individual insured persons who participate in the basic old-age insurance for enterprise employees, and employees and individual insured persons can hold cards to social insurance agencies to inquire about personal account storage and other insurance information. Employees and individual insured persons shall properly keep social insurance cards, and if they are lost or damaged, they shall apply to the social insurance agency for replacement in time.
Chapter IV Basic Endowment Insurance Benefits
Article 17 (Scope of Treatment)
Basic old-age insurance benefits include basic pension, funeral subsidy and one-time pension.
The basic pension, transitional pension and adjustment fund in the basic pension are paid by the social pooling fund; Personal account pension is paid according to the amount of personal account storage, and if the amount of personal account storage is insufficient, it will be paid in the social pooling fund.
Article 18 (conditions for receiving old-age pension)
To participate in the basic old-age insurance for enterprise employees and individual insured to receive basic pension conditions, according to the provisions of the state and the province.
Article 19 (Calculation and Distribution Measures)
Employees who participate in the basic old-age insurance for enterprise employees have reached the statutory retirement age, and the insured individuals have reached the prescribed age to receive basic pensions, and they will receive basic pensions on a monthly basis from the next month.
From June 65438+ 10/June 2006, the basic pension will be calculated and paid in the following way:
(1) 0996+65438+1After joining the work, the formula for calculating the basic pension of employees and individual insured persons whose individual payment period (including deemed payment period) exceeds 15 is: monthly basic pension = basic pension+personal account pension.
If the laborer reaches the statutory retirement age, the individual insured reaches the prescribed age to receive the basic pension, and the accumulated payment period is less than 15 years, the basic pension will not be paid; The amount stored in the personal account shall be paid to him in one lump sum, and the actual payment period shall be paid to him every 1 year/month to terminate the basic old-age insurance relationship.
(2) The formula for calculating the basic pension of employees and individual insured persons who worked before 1995 12 3 1 and whose actual payment years and deemed payment years have accumulated over 15 is: monthly basic pension = basic pension+personal account pension+transitional pension+adjusted pension.
(3) Employees and individuals who have joined the work before19951231and whose actual payment years and deemed payment years have accumulated to 10/5, shall be paid the basic pension according to the provisions in Item (2) of this article.
If the laborer reaches the statutory retirement age, the individual insured reaches the prescribed age to receive the basic pension, and the accumulated payment period is less than 10 years, the basic pension will not be paid; The amount stored in the personal account shall be paid to him in one lump sum, and the actual payment period shall be paid to him every 1 year/month to terminate the basic old-age insurance relationship.
(4) Relevant calculation formula:
1. Basic pension
Basic pension = (the average monthly salary of employees in Sichuan Province last year when the insured retires+the average monthly payment salary of himself) ÷2× accumulated payment period (including deemed payment period, the same below) × 1%.
My indexed monthly average payment salary = the average monthly salary of employees in Sichuan Province last year when the insured retires × my average payment salary index.
My average contribution wage index is determined by the average ratio of my contribution wage and 1990 1 to the average wage of the corresponding employees in the calendar year when employees go through retirement procedures or individual insured personnel go through basic pension procedures. I have handed in all the wage indices over the years. Before 2005, it was implemented in accordance with the Measures for the Implementation of the Integration of Social Planning and Individual Accounts for the Basic Old-age Insurance for Enterprise Employees in Chengdu (Order No.83 of the Municipal Government) issued by the municipal government in 200 1. Since 2006, it has been determined according to the ratio between the salary I paid in the previous year and the average salary of employees in Sichuan Province in the previous year.
2. Personal account pension
Personal account pension = the amount of personal account storage at retirement ÷ the number of months corresponding to my retirement age.
Personal Account Pension Plan Monthly Table Retirement Age Planned Months Retirement Age Planned Months Retirement Age Planned Months 40 years old 2335 1 9062 years old 1 23052 years old 18563 years old 1742 years old 22653 years old. 4 years old 17565 years old 10 144 years old 22055 years old 17066 years old 9345 years old 2 1656 years old 16467 years old 8446 years old 21. 70 years old, 5649 years old 19960 years old 13950 years old 1956 1 year old 1323. Transitional pension
Transitional pension = (the average monthly salary of employees in Sichuan Province last year when the insured retires+the average monthly payment salary of the insured) ÷ 2×199512.365438+0.3% of the accumulated payment period before the establishment of individual account.
4. Adjustment fund
Adjustment gold =70 yuan × calculation ratio
From 2006 to 20 10, the calculation proportions were 90%, 70%, 50%, 30% and 10% respectively. From 20 1 1, the adjustment fund will no longer be paid.
Article 20 (Pension Limit)
The basic pension paid by retirees and insured individuals who receive basic pensions according to the provisions of Article 19 of these Measures shall not exceed the average monthly payment salary at retirement.
Article 21 (Calculation and Distribution Method in the Transitional Period)
For those who retired during the transition period from June 5438+0, 2006 to February 5, 2065 and went through the basic pension procedures, the calculation method of the basic pension is more certain than the original calculation method:
(1) When the calculation method of this method is compared with the original calculation method, the average monthly salary base of Chengdu employees in the previous year calculated by the original calculation method adopts the average monthly salary of Chengdu employees in 2005.
Among them, in case of policy closure, early retirement of bankrupt enterprises, early retirement of demobilized cadres of difficult state-owned enterprises, retirement or resignation of enterprises due to illness or non-work, the original plan and payment method will deduct 2% of the basic pension (except personal account pension) in advance every year, and the plan and payment method will no longer be deducted.
(2) For those who retired in 2006, 2007, 2008, 2009 and 20 10, the basic pension calculated according to this method is higher than that calculated according to the original method, and on the basis of the basic pension calculated according to the original method, it is 10%, 30% and 50% respectively.
(3) For those who retired in 2006, 2007, 2008, 2009 and 20 10, if the basic pension calculated according to these measures is lower than the basic pension calculated according to the original calculation method, they shall be reissued.
Article 22 (Retirement benefits)
Those who meet the retirement conditions shall be dealt with in accordance with state regulations.
Article 23 (Payment of Original Pension)
Before June 5438+February 3, 20051,the retired people who received the basic pension by individual insurance (including those who met the conditions for receiving the basic pension but did not go through the formalities for receiving the basic pension) will no longer be paid the basic pension according to the calculation and payment methods of these Measures, but will still be paid the basic pension according to the standards of the original calculation and payment methods, and the basic pension adjustment methods will be implemented at the same time.
Article 24 (Pension Adjustment)
The adjustment of basic pensions for retirees and individual insured persons who receive basic pensions shall be implemented in accordance with the relevant provisions of the state and the province.
The adjustment of the basic pension for enterprise retirees shall be implemented in accordance with the special provisions of the state and the province on enterprise retirees.
The adjusted and increased basic pension shall be paid from the personal account balance of the basic old-age insurance and the social pooling fund as required.
Article 25 (Funeral Pension)
Retirees, former employees and individuals receiving basic pensions shall report to the social insurance agency that paid their basic pensions within 15 working days after their deaths due to illness or non-work. After receiving the report and verifying the validity of the death certificate, the social insurance agency shall go through the formalities of paying funeral subsidies and one-time pensions in time and terminate the basic old-age insurance relationship:
(1) Funeral subsidy standard: the basic pension of 10 month is paid in the month when the retiree dies. Among them, if my basic pension is lower than the average monthly salary of employees in Sichuan Province last year, it will be calculated and paid according to the average monthly salary of employees in Sichuan Province last year at the time of death. Retirees and individual insured persons who receive basic pensions are paid according to the average monthly salary of employees in Sichuan Province in the previous year at the time of their death.
(2) One-time pension standard: the retirees will be paid the basic pension of 10 month in the month of death. Retirees and individuals who are insured to receive the basic pension shall be paid the basic pension for 8 months in the month of death.
(three) the conditions and payment methods of funeral grants and one-time pensions shall be implemented in accordance with the relevant provisions.
(4) After the retiree dies due to illness or non-work-related reasons, the enterprise will no longer bear the funeral subsidy and one-time pension after the funeral subsidy and one-time pension are paid by the basic old-age insurance fund.
Article 26 (Repeated participation in insurance is prohibited)
The insured can only enjoy the basic old-age insurance benefits once. Insured personnel shall not be insured repeatedly.
Chapter V Enterprise Annuity
Article 27 (Enterprise Annuity)
On the basis of participating in the basic old-age insurance according to law, qualified enterprises can establish enterprise annuities for their employees.
Enterprise annuity funds are fully accumulated and managed and operated in a market-oriented manner. The expenses required for enterprise annuity shall be paid jointly by the enterprise and individual employees. The part paid by the enterprise within 4% of the total wages can be charged from the cost.
The enterprise annuity plan and fund management contract shall be reported to the administrative department of labor security for the record. The administrative department of labor security should earnestly do a good job in the supervision and management of enterprise annuities.
Chapter VI Management of Basic Endowment Insurance Fund
Article 28 (Sources of Funds)
Sources of basic old-age insurance funds:
(a) the basic old-age insurance premium paid by the enterprise;
(two) the basic old-age insurance premiums paid by employees and insured individuals;
(3) Interest income and operating income of the basic old-age insurance fund;
(four) the basic old-age insurance;
(five) the basic old-age insurance fund transferred from other places according to regulations;
(6) Financial subsidies;
(7) Other income.
Article 29 (Scope of Fund Payment)
The scope of payment of the basic old-age insurance fund:
(a) the basic pension into the overall project;
(two) according to the provisions of the basic pension adjustment method to increase the basic pension;
(3) Funeral grants and one-time pensions paid in accordance with relevant regulations after the death of retirees and individual insured persons receiving basic pensions;
(four) after the termination of the basic old-age insurance relationship and death, the amount of personal account storage shall be paid in one lump sum;
(five) according to the provisions of article nineteenth of these measures to terminate the basic old-age insurance relationship to pay a one-time fee;
(six) according to the provisions of the basic old-age insurance fund transferred to other places;
(seven) other expenses stipulated by the state.
Article 30 (Fund Management)
The basic old-age insurance fund should be included in the financial special account, with two lines of revenue and expenditure management, special account storage and earmarking, and misappropriation and diversion are prohibited.
Article 31 (Supervision of Funds)
The departments of labor and social security and finance should conscientiously perform their duties, cooperate closely and supervise according to law, and social insurance agencies should strengthen fund management and daily audit. The audit department should strengthen the audit supervision of the fund.
Chapter VII Legal Liability
Article 32 (Late Payment Fee)
If the enterprise fails to pay and withhold social insurance premiums as required, the administrative department of labor security shall order it to pay within a time limit; Fails to pay, in addition to repay the amount owed, from the date of default, a daily surcharge of 2‰. Late payment fees are incorporated into social insurance funds.
Article 33 (Administrative Punishment)
If an enterprise conceals the total wages or the number of employees when reporting the amount of social insurance premiums that should be paid to the social insurance agency, the administrative department of labor security shall order it to make corrections and impose a fine of not less than 0 times but not more than 3 times the total wages.
Defrauding social insurance benefits or defrauding social insurance fund expenditures, the administrative department of labor security shall order it to be returned, and impose a fine of not less than 0 times but not more than 3 times the amount defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 34 (Accountability System)
Staff of the administrative department of labor and social security and social insurance agencies who abuse their powers, engage in malpractices for selfish ends and neglect their duties shall be given administrative sanctions according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.
Chapter VIII Supplementary Provisions
Article 35 (Definition of Time)
The term "before, after, up, down and inside" as mentioned in these Measures includes this number.
Article 36 (Detailed Rules for Implementation)
The municipal labor security administrative department and the municipal finance department shall formulate detailed rules for implementation according to these measures and report them to the municipal government for the record.
Article 37 (Power of Interpretation)
The specific issues in the application of these Measures shall be interpreted by the Chengdu Municipal Bureau of Labor and Social Security.
Article 38 (Contact with Superior Law)
Where the the State Council and Sichuan provincial governments have made provisions on the adjustment of the relevant contents of the Implementation Measures for the Combination of Individual Accounts of Basic Old-age Insurance for Enterprise Employees, the adjusted provisions shall prevail.
Article 39 (Effective Date)
These Measures shall come into force as of June 6, 2007. 2001March 13 The municipal government issued the "Implementation Measures for Social Overall Planning and Individual Account Integration of Basic Old-age Insurance for Enterprise Employees in Chengdu", which shall be abolished at the same time.
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