Pensions are accumulated and operated according to the principle of accumulation by the state, the collective and the individual. I. Calculation method of individual contributions for basic old-age insurance (1) If there are units, the calculation method of individual contributions for social insurance is as follows: medical insurance: 2% for individuals+8% for units; Endowment insurance: 8% for individuals and 20% for units; Unemployment insurance: individual 1%, unit 2%; Industrial injury insurance: no individual, unit1%; Maternity insurance: no individual, unit1%; According to national regulations, the base is your average salary in the previous year. If you are new here, it is the monthly salary agreed in the contract. The minimum payment base for social security in Beijing this year should be 2089. If the salary is lower than 2089, it will be paid according to the base of 2089. (2) If there is no unit, going to the social security center to apply for social security, the proportion borne by individuals is relatively high, as follows: the payment base can be determined according to different grades (300%-60% of the average salary of the local society), and the proportion is generally about 20% for old-age care and 8% for medical care. If you choose a high payment base, the cost is naturally high. Second, the conditions for receiving individual pension accounts are stipulated by the state. If one of the following conditions is met, the pension can be withdrawn: 1, and the payer dies; 2, has reached retirement age, male 60 years old, female 50 years old; 3. Pay my immigration expenses. Third, you can apply to the local social security bureau according to your actual situation to extract the materials needed for pension. The application procedures include my ID card, surrender application and payment of social security information (pension book, medical insurance card). And only pension and medical insurance. Four. Withdrawal procedures for personal accounts of endowment insurance 1. After the insured person dies or settles abroad, he can apply for a one-time withdrawal of the personal account of the basic old-age insurance, and the amount of withdrawal is the principal and interest of the individual payment part in the total amount stored in the personal account. The unit where the insured person works must provide the company's social security department with: ① a one-time payment form for the employee's personal account filled in by the employer and stamped with the official seal; (2) A copy of the death certificate of the insured or the certificate of going abroad (border) for settlement; (3) Employee Pension Insurance Manual; (4) A copy of the successor's (donee's) application and ID card, in which: the successor's application must specify the required matters and reasons. If the successor cannot handle it in person, the name of the trustee, ID number, relationship with the successor, etc. It shall be indicated, signed and sealed by the employer. After the social security department of the company carries the above information to Shaanxi Social Security Bureau for approval, it will remit the withdrawal amount on the approval form of one-time payment of personal account to the employer's finance of the insured, and the employer will distribute it to the heir (payee). 2, the basic old-age insurance personal account has been established, and the retirees who receive the basic pension on a monthly basis die, and the part paid by individuals in the personal account and the interest balance can also be inherited.