Sichuan Provincial People's Government
Notice of the State Council Municipality on Implementing the Reform of the Pension Insurance System for Enterprise Employees
Chuanfufa [1995]No. 178
Measures for the combination of social pooling and individual accounts of basic old-age insurance for enterprise employees in Sichuan Province
First, the basic old-age insurance premium is raised.
(a) the basic old-age insurance fees paid by enterprises and individuals to participate in the basic old-age insurance.
(two) enterprises and individual employees pay the basic old-age insurance premium according to a certain proportion of the payment wages. Individual employees take the average monthly salary of the employees themselves in the previous year (the average monthly salary is calculated according to the caliber stipulated by the National Bureau of Statistics) as the payment salary; Enterprises take the payment wages of all employees as the total payment wages. The part where the average wage of employees in the previous year exceeded the average wage of employees in the whole province by more than 300% is not included in the payment of wages; If it is lower than 60% of the average wage of employees in the province last year, the payment wage shall be calculated at 60%; If 60% of the salary is not paid, the payment period shall be deducted accordingly.
(three) the enterprise shall pay the basic old-age insurance premium according to a certain proportion of the total wages of all employees. The basic old-age insurance premiums paid by enterprises include social pooling funds and individual account funds, and the specific payment standards are implemented according to the provisions of the local government. If the basic old-age insurance premium is still levied according to a certain proportion of the sum of total wages and total retirement, it should be levied according to a certain proportion of the total wages paid by employees.
(4) From 1996 to 1, individual employees pay 3% of their wages, and with the increase of wages, the proportion of individual contributions gradually increases, eventually reaching 8% of their wages. Retirees do not pay the basic old-age insurance premium.
(five) urban individual industrial and commercial households, private entrepreneurs and other non-workers, to the local average monthly salary of employees as the base to pay the basic old-age insurance premium, the maximum does not exceed the sum of local enterprises and individual employees. The specific proportion shall be stipulated by the local government. The payment period is calculated from the payment until the retirement age is reached.
(six) the basic old-age insurance premiums paid by enterprises shall be paid from the enterprise management fees.
Personal income tax is not levied on the basic old-age insurance premiums paid.
When the basic old-age insurance fund is in trouble, it will be supported by the finance.
Two, the establishment of basic old-age insurance personal accounts
(a) according to the principle of combining social pooling with individual accounts, starting from 1996 1, the social insurance agency will set up individual accounts for basic old-age insurance for each insured person according to the social security number (GB 1 1643-89) issued by the State Bureau of Technical Supervision.
(2) Individual accounts of employees' basic old-age insurance shall be recorded at 1 1% of the employees' contributions, of which:
1. All basic old-age insurance premiums paid by individual employees;
2 from the basic old-age insurance premiums paid by enterprises, according to a certain proportion of individual contributions of employees. After the implementation of these measures, it will be accounted for by 8% of the wages paid by employees, and then with the increase of the proportion of individual contributions, the part paid by enterprises will be gradually reduced appropriately.
(3) Non-wage earners such as urban individual industrial and commercial households and private entrepreneurs shall be credited to their personal accounts according to 1 1% of their wages.
(four) the amount of the basic old-age insurance personal account is calculated according to the bank's one-year fixed deposit interest rate for the same period, and the interest is calculated once a year, and the interest is incorporated into the personal account.
(five) workers in the province to mobilize work, do not change the basic old-age insurance personal account; Employees who stop working for various reasons and pay the basic old-age insurance premiums intermittently shall keep their personal accounts. Cumulative calculation of payment period before and after employee transfer or interruption of work. The interest of personal account amount is calculated continuously.
When employees are transferred across provinces, personal accounts and their storage amount will be transferred accordingly.
(six) the basic old-age insurance personal account and its storage amount can only be used to pay pensions for employees after retirement, and cannot be withdrawn in advance or used for other purposes.
(seven) social insurance agencies will regularly notify employees of the time, amount and personal account storage of the basic old-age insurance premiums paid by enterprises and employees in the previous year, and accept verification and inquiry.
(8) If an employee dies before or after retirement, and the personal account storage amount of the basic old-age insurance has not been received or has not been fully received, the individual payment part of the personal account storage amount or balance shall be sent to the beneficiary or legal heir designated by the employee by the social insurance agency; The basic old-age insurance premiums paid by enterprises are included in the social pooling fund. Non-wage earners who have died and whose personal accounts for basic old-age insurance have not been collected or have not been collected, shall all be sent to their designated beneficiaries or legal heirs.
The individual account of the basic old-age insurance for retirees will continue to be paid from the social pooling fund according to the prescribed standards until death.
Three, the establishment of basic old-age insurance social pooling fund
Part of the basic old-age insurance premium paid by enterprises is used as a social pooling fund. The social pooling fund is mainly used to pay the pensions of former retirees, part of the pensions of employees who participated in the work before the implementation of these measures, part of the pensions of long-lived low-income employees and the management services of social insurance agencies.
Social pooling funds should have a certain reserve accumulation for population aging and risk resistance.
Four, the basic pension plan and payment methods
(1) If an employee reaches the statutory retirement age, and the individual payment period has reached 15 years or has joined the work before the implementation of these Measures, and the payment period (including the continuous length of service deemed as payment period) has reached 10 years or above, after going through the retirement formalities according to the regulations, the basic pension will be paid in the following ways:
1. After the implementation of these measures, the basic pension will be paid in two parts at retirement:
The first part is personal account pension, which is calculated according to1120 of the total amount of personal account storage at retirement.
The second part is social pension, which is calculated according to a certain proportion of the average monthly salary of employees in the whole province in the previous year when they retire. The proportion of calculating and distributing social pension is: if the payment period exceeds 10 years, it will be calculated and distributed at 15% of the average salary of employees in the whole province in the previous year, and on this basis, for each additional payment period of 10 years, it will be increased by 0.5%. The highest social pension ratio is 25%.
The calculation formula of basic pension is:
Monthly basic pension = total personal account of basic old-age insurance ×1120+average monthly salary of employees in the previous year in the whole province × social pension ratio.
The basic pension calculated by the above method shall not exceed the average monthly payment salary when I retire.
2 before the implementation of these measures to participate in the work of employees, retirement basic pension according to three parts:
The first part is personal account pension, which is calculated according to1120 of the total amount of personal account storage at retirement.
The second part is social pension, which is calculated according to a certain proportion of the average monthly salary of employees in the whole province in the previous year when they retire. The proportion of calculating and distributing social pension is: if the payment period exceeds 10 years, it will be calculated and distributed at 15% of the average salary of employees in the whole province in the previous year, and on this basis, for each additional payment period of 10 years, it will be increased by 0.5%. The highest social pension ratio is 25%.
The third part is the payment of pensions and subsidies. The pension payment shall be calculated according to the payment period (including the continuous length of service deemed as the payment period) before the implementation of these measures, and calculated according to a certain proportion of my indexed monthly average payment salary every full year 1 year, and a certain proportion of subsidies shall be added. The proportion of calculated pension contributions is 1.3% ~ 1.4%.
The calculation formula of basic pension is:
Monthly basic pension = total storage in personal accounts of basic old-age insurance ×1120+average monthly salary of employees in the previous year in the province at the time of retirement × social pension ratio+(average monthly salary of employees in the previous year in the province at the time of retirement × average individual salary index of employees before the implementation of these measures × pension contribution ratio × all working years+subsidy) × (all working years-payment period for establishing personal accounts).
The basic pension calculated by the above method shall not exceed the average monthly payment salary when I retire.
3. Before the implementation of these measures, retirees will still calculate and pay the basic pension according to the original method and enjoy the basic pension adjustment treatment stipulated in these measures.
(2) If he joined the work before the implementation of these Measures, and the payment period (including the continuous length of service deemed as the payment period) was less than 10 year, or if he joined the work after the implementation of these Measures, the payment period was less than 15 year, and he reached retirement age, all the storage amount in his personal account of basic old-age insurance would be paid to him in one lump sum, and the pension insurance relationship would be terminated at the same time. If the total amount of personal account storage is lower than the amount of salary paid by me in the previous year when I retire, it will be supplemented from the social pooling fund.
(three) meet the retirement conditions, the retirement benefits are still in accordance with the existing provisions of the state.
(four) the basic old-age insurance for employees of non-state-owned enterprises shall be implemented with reference to the provisions of these measures, and the specific implementation measures shall be determined by the local government.
Five, the establishment of basic pension adjustment system.
(1) The principle of basic pension adjustment is: the adjustment level should be compatible with a certain proportion of the average wage increase of employees in the province last year and the affordability of the pension insurance fund, taking into account fairness and efficiency.
(2) The basic pension is adjusted every July 1 day according to a certain proportion of the average wage growth rate of employees in the whole province in the previous year. Retirees in that year will adjust their basic pensions from next July 1.
The specific measures for adjusting the basic pension every year are determined and implemented by the province.
(3) The basic pension adjusted every year is included in the personal account. Personal account is insufficient or there is no personal account, which shall be paid from the social pooling fund.
(four) the basic pension will not be adjusted when there are other provisions of the state to improve the treatment or the average wage of employees in the whole province has negative growth in the previous year.