(1) The monthly standard of basic pension 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% every full year. The calculation formula is: the average monthly salary of local employees in the previous year+my indexed monthly average payment salary) ÷2× payment years × 1%
(two) the monthly standard of personal account pension is the amount stored in personal account divided by the number of months. The calculation formula is: the accumulated amount of personal account when the individual account pension insured retires ÷ the number of payment months.
(3) The monthly standard of transitional pension is based on my indexed monthly average payment salary, and the payment period before "unified account combination" is paid to 1 year .2%. The calculation formula is: indexed monthly average payment salary of transitional pension recipients × payment years before unified accounting × 1.2%.
Basic pension = (when the insured retires, the average monthly salary of local employees in the previous year+the average monthly payment salary of the insured) ÷2× payment period × 1% The monthly standard of personal account pension is the amount stored in personal account divided by the number of months. The calculation formula is: personal account pension = the accumulated amount of personal account when the insured retires ÷ months. The monthly standard of transitional pension is based on my indexed monthly average payment salary, and the payment period before "unified account combination" is paid to 1 year .2%. The calculation formula is: transitional pension = my indexed monthly average payment salary × payment years before unified account × 1.2%. Legal basis: Article 60 of the Social Insurance Law, the employer shall declare and pay social insurance premiums in full and on time, and shall not postpone or reduce the payment except for legal reasons such as force majeure. The social insurance premiums that employees should pay shall be withheld and remitted by the employer, and the employer shall inform me of the details of paying social insurance premiums on a monthly basis. Individual industrial and commercial households without employees, part-time employees who have not participated in social insurance in the employing units and other flexible employees can pay social insurance premiums directly to the social insurance premium collection agencies.
Pension consists of basic pension, personal account pension, transitional pension and transitional adjustment fund: 1. The monthly standard of basic pension is based on the average monthly salary of local employees in the previous year and my indexed monthly salary, and is paid every full month 1 year 1%. The calculation formula is: basic pension = (average monthly salary of local employees in the previous year when the insured retires+average monthly payment salary of the insured) ÷2× payment period × 1%. 2. The monthly standard of personal account pension is the amount of personal account storage divided by the number of months. The calculation formula is: personal account pension = the accumulated amount of personal account when the insured retires ÷ months.
First, the calculation method of social security pension
Those who participate in the social pooling of the basic old-age insurance for employees of urban enterprises in this city have reached the retirement age stipulated by the state, and the actual payment period (including deemed payment period, the same below) is over 15 years, and the basic pension is paid monthly. According to the latest pension calculation method, employees' pension consists of two parts:
Pension = basic pension+personal account pension
1, personal account pension = personal account storage ÷ months (the number of months is determined according to the retirement age and the average life expectancy of the population at that time. Calculated months are slightly equal to (average life expectancy-retirement age) X 12. Currently 50 years old
195, 55 years old
170, 60 years old is
139, no longer unified as 120)
2. Basic pension = (average monthly salary of employees in the province last year+average monthly payment salary indexed by myself) ÷2× payment period × 1%= average monthly salary of employees in the province last year (1+ average payment index by myself) ÷2× payment period × 1%.
In which: my indexed monthly average payment salary = last year's average monthly salary of employees in the whole province × my average payment index.
As can be seen from the above formula, under the same payment period, the level of basic pension depends on the average payment index of an individual, that is, the historical average of the ratio of his actual payment base to the average social wage. The lower limit is
0.
6, the upper limit is 3. Therefore, in the two kinds of calculation of pension, no matter what the situation, the higher the payment base and the longer the payment period, the higher the pension. Pensions are fixed indefinitely. As long as the recipient is alive, he can enjoy a monthly pension. Even if the personal account pension has been used up, he will continue to pay the basic pension according to the original standard. Moreover, personal pension will increase year by year with the increase of the average monthly salary of employees in society. Therefore, the longer you live, the more you can get, which is definitely more cost-effective than paying.
For example, according to the above formula, suppose that when male employees retire at the age of 60, the average monthly salary of employees in the whole province last year was 4,000 yuan.
When the cumulative payment period is 15 years and the average individual payment base is 0.6, the basic pension = (4,000 yuan+4,000 yuan × 0.6) ÷ 2×15×1%= 480 yuan.
When the individual average payment base is 1.0, the basic pension = (4,000 yuan+4,000 yuan×1.0) ÷ 2×15×1%= 600 yuan.
When the average individual payment base is 3.0, the basic pension = (4,000 yuan+4,000 yuan× 3.0) ÷ 2×15×1%=1.200 yuan.
If the cumulative payment period is over 40 years,
When the average individual payment base is 0.6, the basic pension = (4,000 yuan+4,000 yuan× 0.6) ÷ 2× 40×1%=1280 yuan.
When the individual average payment base is 1.0, the basic pension is = (4,000 yuan+4,000 yuan×1.0) ÷ 2× 40×1%=1600 yuan.
When the average individual payment base is 3.0, the basic pension = (4,000 yuan+4,000 yuan× 3.0) ÷ 2× 40×1%= 3,200 yuan.
Personal pension = basic pension+personal account pension = basic pension+personal account storage139
The average payment index means that you pay according to last year's base 1000, and the average social wage in that year was 2000, so your index in that year is
0.
5. The annual average is easy to calculate, just calculate your own pension.
Legal basis:
"Accounting System of Social Insurance Fund" Article 25 Expenditure of basic endowment insurance fund for enterprise employees includes pension insurance benefits expenditure, transfer expenditure, subsidies to subordinates, superior expenditure and other expenditures. Expenditure on pension insurance benefits includes basic pension, Medicaid, funeral subsidy, pension and disability allowance. Basic pensions include basic pensions, personal account pensions, transitional pensions, and retirement fees, retirement fees and subsidies for retired and resigned personnel before the implementation of the Decision of the State Council on Establishing a Unified Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26). Personal account pension includes monthly personal account pension expenditure and one-time personal account expenditure. One-time expenditure of personal account refers to the expenditure of the amount of funds returned to personal account by individuals who participate in the basic old-age insurance for enterprise employees due to death, going abroad on business, etc. Medicaid refers to the payment of medical expenses for retired and resigned personnel who have been included in the expenditure scope of the basic old-age insurance fund for enterprise employees according to regulations. Funeral grants and pensions refer to the funeral grants for the insured who have been included in the expenditure scope of the basic old-age insurance fund for enterprise employees, and the pension expenses for their survivors who died due to illness or non-work-related injuries. Disability allowance refers to the basic living expenses paid to the insured who has completely lost the ability to work due to illness or non-work-related disability and has not reached the statutory retirement age according to the standards set by the state. Deduct the repeated basic old-age insurance benefits for urban and rural residents from the basic old-age insurance fund for enterprise employees and pay them from other expenses.