The preparation of the draft income budget of the social insurance fund shall be calculated separately according to the income items. Social insurance premium income should be reasonably determined according to the number of social insurance participants, insurance premium rate, the average social wage level in the previous year, wage growth and other factors, combined with the expansion of social insurance collection and payment tasks. Financial subsidy income should consider the level of financial subsidies in the previous year as a whole, eliminate incomparable factors, and add a comprehensive analysis of new subsidies this year. Interest income is calculated reasonably according to the interest income from deposit in the bank and purchase of government bonds, as well as the investment income obtained from the operation of personal account funds according to regulations. Transfer income, superior subsidy income, subordinate income, other income, etc. It should be calculated reasonably according to the income of 20 10 of last year.
The draft expenditure budget of social insurance fund shall be calculated in accordance with the prescribed expenditure scope, items and standards, taking into account the changing trend of fund expenditure in recent years, and comprehensively analyzing the factors that affect the change of expenditure, such as personnel and policies. All localities should strictly implement the provisions on social insurance benefits, ensure the implementation of various social insurance benefits policies, and shall not raise the payment standard and expand the scope of expenditure without authorization.
All localities should carefully prepare the fund budget preparation instructions. Compilation description mainly includes the basis of budget arrangement, calculation factors, budget preparation, existing problems, suggestions and measures to strengthen management, etc.
The specific requirements and methods are: 1, the income budget of the endowment insurance fund.
(1), pension insurance income budget. Old-age insurance premium income includes current collection income, clearing enterprise arrears income, advance payment and one-time supplementary income in line with national and provincial policies. Its budget should be determined by comprehensive consideration of policy factors such as enrollment expansion plan, number of payers, payment base, average wage growth level of on-the-job employees, and debt clearing work plan.
Current endowment insurance premium collection income
Budget value of current collection income = average number of payers × monthly per capita payment base × 12× average rate × fund collection rate (calculated by unit and individual). These include:
Average number of payers = actual number of payers last year ×[ 1+ (year-on-year growth rate of payers last year× weight+average growth rate of payers in the previous three years× weight)]
If the calculated payment accounts for more than 90% of the insured, it will be adjusted according to 90%. The sum of the set year-on-year growth rate and the three-year average growth rate is 100% (the same below).
Monthly payment wage base. Enterprises above the annual total wages of employees as the base to pay the basic old-age insurance premiums, organs, institutions and social organizations to pay the basic old-age insurance premiums based on the total wages of the insured last year. The unit payment base shall not be lower than the sum of the current individual payment bases of all insured employees. Individual employees take their average monthly salary of last year as the payment base, in which: if the individual payment base is lower than 60% of the average monthly salary of employees in the whole province last year, 60% will be paid; More than 300% of the part is not included in the payment base. Urban individual industrial and commercial households and flexible employees who participate in the basic old-age insurance are based on the average monthly salary of employees in the province in the previous year.
Monthly per capita payment base budget = last month's per capita payment base ×[ 1+ (last month's per capita payment base year-on-year growth rate × weight+average growth rate in the first three years × weight) ]× weight+average monthly salary of employees in last year ×( 1+ average monthly salary of employees in the first three years )× average payment base in last year/average salary of employees in last year × (/kloc)
Payment rate and collection rate. The proportion of units paying the basic old-age insurance premium is 20%. Individual workers pay the basic old-age insurance premium at 8% of the individual contribution base. Individual industrial and commercial households and urban flexible employees pay 20% of the payment base. Among them, if there is employment, the basic old-age insurance premium shall be paid by both the employer and the employee, with the employer paying 12% and the employee paying 8%. The fund collection rate is calculated at 90%.
Clean up the arrears income of enterprises. According to the annual audit plan issued at the beginning of the year, it is generally 25%-30% of the accumulated arrears of local enterprises at the end of last year.
One-time advance payment and supplementary income. Refers to the one-time prepayment and repayment stipulated by the national and provincial policies, which are determined by the municipal overall planning area with reference to the actual number of the previous year, combined with the relevant policy adjustment and insurance coverage of the local bankrupt enterprise restructuring this year.
② Budget of interest income, transfer income and other income. Interest income is determined according to the accumulated balance of funds at the end of last year and the one-year fixed deposit interest rate of last year announced by the People's Bank of China.
Interest income. Accumulated balance and deposit interest at the end of 2009 in the overall planning area. The balance of demand deposits is calculated according to the deposit interest rate published by the People's Bank of China in the same period; The balance funds in the state of time deposit shall be calculated according to the savings rate of time deposit announced by the People's Bank of China for the same period or the interest rate agreed by both parties. The deposit status of the balance fund is subject to the status reflected in June 65438+February 365438+1October 2009.
Transfer income. Before the introduction of the measures for the transfer and connection of the provincial endowment insurance relationship, the inter-provincial transfer should be carried out in strict accordance with the Notice of the General Office of the State Council on Forwarding the Interim Measures for the Transfer and Connection of the Basic Endowment Insurance Relationship of Urban Enterprise Employees of Ministry of Human Resources and Social Security and the Ministry of Finance (No.66 [2009] of the State Council), and the inter-provincial "transfer income" and "transfer expenditure" should also be carried out according to the document No.66 [2009] of the State Council. When transferring in the province, the municipal overall planning area is still implemented according to the current measures in our province, and the budget is prepared according to the provisions of document Caishe [2009]1954, and the transfer income is determined according to the average growth rate of the transfer income in the first three years of the municipal overall planning area; If the province introduces new ways to continue the pension insurance relationship, then adjust the budget of "transfer income" and "transfer expenditure" according to the situation.
Other income. According to the annual income level of each city as a whole and considering the special factors affecting income.
(3), financial subsidy income budget. Reflect the financial subsidies to the endowment insurance fund. According to the provisions of the Provincial Department of Finance and the Provincial People's Social Welfare Department's "Measures for Sharing the Responsibilities of Provincial Overall Planning for the Basic Old-age Insurance for Enterprise Employees in 20 10" (Caishe [20 10] 136No.), the fund balance gap in the municipal overall planning area is taken as the provincial adjustment base, and the province will adjust the municipal overall planning area, and the adjustment ratio will be temporarily coordinated by the provincial and municipal levels.
(4) Higher level subsidy income. Refers to the provincial adjustment subsidy income distributed according to regulations among the provincial adjustment fund income paid by the whole country.
(5), the lower solution income. Refers to the provincial adjustment funds that have been solved in various places, which were determined in solution ratio in the same year according to the provincial regulations.
Total income of endowment insurance fund = current basic endowment insurance premium income+financial subsidy income+superior subsidy income+subordinate superior income+interest income+transfer income+other income.
2. Fund expenditure budget
① Pension expenditure budget. According to the average number of retirees and the per capita pension level.
Pension expenditure = average number of retirees × monthly per capita pension × 12 months
Determination of the average number of retirees. The number of retirees at the end of last year is determined by multiplying it by a certain growth ratio. The growth ratio is determined according to the average growth rate of each city in the first three years, but the maximum annual growth rate shall not exceed 5.5%.
Determination of monthly per capita pension level. The monthly per capita pension plus natural growth level (excluding unified adjustment) in the above years is tentatively set as the monthly per capita 4 yuan.
(2) the funeral pension subsidy expenditure budget. Funeral pension subsidy expenditure is determined according to the number of retirees at the end of last year, the average mortality rate in the province last year and other factors, specifically:
Funeral pension subsidy expenditure = the actual number of retirees at the end of last year × the average mortality rate of the whole province last year × the per capita payment standard of the whole province last year.
(3) About the solution of superior expenditure. According to the provisions of the proportion of the provincial adjustment fund, according to the plan issued by the municipalities at the beginning of the province.
(4) Subsidize the expenditure of subordinates. Refers to the adjustment fund subsidy expenditure allocated by the province from the provincial adjustment fund income from all over the country.
⑤ Transfer expenditure and other expenditure budget.
Transfer expenditure is determined according to the average growth rate of transfer expenditure in the previous three years.
Other expenditures are determined according to the number of occurrences in the previous year.
⑥ Medicaid expenditure. According to the actual number of last year. If there is no Medicaid expenditure in the overall planning area in the previous year, the budget expenditure of this subject is 0.
Total expenditure of endowment insurance fund = pension expenditure+funeral pension expenditure+superior expenditure+subsidy subordinate expenditure+transfer expenditure+Medicaid expenditure+other expenditure 1, income budget of unemployment insurance fund.
(1) "Unemployment insurance premium income" refers to the unemployment insurance premium paid by units and individuals according to a certain proportion of the payment base.
Unemployment insurance premium income = unit contribution income+individual contribution income
In which: unit payment income = unit payment base of last year ×( 1+ three-year average growth rate )× unit rate.
Personal contribution income = last year's personal contribution base ×( 1+ three-year average)
(2) "Interest income" refers to the interest income obtained by purchasing government bonds with unemployment insurance funds or depositing them in banks (including financial special accounts and fund expenditure households).
Interest income is equal to the product of the accumulated balance at the end of 2009 and the deposit interest in the overall planning area. The balance of demand deposits is calculated according to the deposit interest rate published by the People's Bank of China in the same period; The balance funds in the state of time deposit shall be calculated according to the savings rate of time deposit announced by the People's Bank of China for the same period or the interest rate agreed by both parties. The deposit status of the balance fund is subject to the status reflected in June 65438+February 365438+1October 2009.
(3) "financial subsidy income" refers to the subsidy income given by the finance at the same level to the fund, which is filled in according to the number of fund gaps in the overall planning area.
(4) "Other income" refers to the overdue fine and other income approved by the financial department. According to the actual number of last year.
⑤ "Transfer income" refers to the fund income transferred by the insured across regions. According to the actual number of last year.
⑥ "Superior subsidy income" refers to the subsidy income obtained by subordinate institutions from superior institutions.
⑦ "Subordinate income" refers to the capital income obtained by the superior organization from the subordinate organization.
Lower income = unemployment insurance premium income ×5%
2, the unemployment insurance fund expenditure budget
(1), "unemployment insurance expenditure" refers to the basic living expenses paid to the unemployed during unemployment.
Expenditure on unemployment insurance = number of months of receiving unemployment insurance in last year ×( 1+ three-year average growth rate )× unemployment insurance standard.
(2) "Medicaid expenditure" refers to the medical expenses paid to the unemployed in accordance with the regulations during the period of receiving unemployment insurance benefits, which consists of two parts: fixed Medicaid and hospitalization Medicaid.
Medicaid expenditure = fixed Medicaid expenditure+hospitalization Medicaid expenditure
In which: fixed Medicaid expenditure = number of people receiving unemployment insurance benefits in last year ×( 1+ three-year average growth rate )× fixed Medicaid standard.
Hospitalization Medicaid expenditure = last year's hospitalization Medicaid expenditure ×( 1+ three-year average growth rate)
(3) "Funeral pension subsidy expenses" refers to the funeral subsidy expenses paid to the unemployed and their spouses and immediate family members who died during the period of receiving unemployment insurance benefits. Funeral subsidies are paid in accordance with the standards of funeral subsidies for employees in the same period. Pensions refer to pensions paid to immediate family members at one time, and are paid in accordance with the average monthly salary of employees in the province last year for eight months.
(4) "Expenditure on subsidies for vocational training and employment introduction" refers to the amount paid according to regulations.
Unemployed people receive vocational training and job introduction subsidies during the period of receiving unemployment insurance benefits.
Vocational training and employment introduction subsidy expenditure = vocational training subsidy expenditure+employment introduction subsidy expenditure
In which: expenditure on vocational training subsidies = number of people who enjoyed vocational training subsidies in the previous year.
×( 1+ three-year average growth rate )× vocational training subsidy standard
Expenditure on employment subsidies = number of people enjoying employment subsidies last year ×
(1+ three-year average growth rate) × employment introduction subsidy standard
⑤ "Other expenses" refers to other expenses related to unemployment insurance approved by the financial department, including one-time living allowance for farmers' contract workers and job subsidies for difficult enterprises.
Expenditure on one-time living allowance for farmers' contract workers = number of people enjoying one-time living allowance for farmers' contract workers last year ×( 1+ three-year average growth rate )× unemployment insurance standard× 70%.
Expenditure on post subsidies for difficult enterprises = number of people who are expected to enjoy post subsidies for difficult enterprises × post subsidy standards.
⑥ "Transfer expenditure" refers to the fund expenditure transferred by the insured across regions. According to the actual number of last year.
⑦ "Subordinate expenditure" refers to the subsidy expenditure allocated by the higher authorities to the lower authorities.
⑧ "Higher-level expenditure" refers to the expenditure of lower-level organs to higher-level organs.
Upper expenditure = unemployment insurance income ×5%
3. Other indicators
(1) and "number of participants" refer to the number of participants in unemployment insurance at the end of the budget year. According to the actual number of insured persons at the end of 2009 and the analysis of insured tasks in 20 10, fill in the column.
② "Total payment base" refers to the sum of payment bases of various units participating in unemployment insurance in the budget year.
Total payment base = last year's total payment base ×( 1+ three-year average growth rate)
③ "Number of people receiving unemployment insurance benefits" refers to the number of people receiving unemployment insurance benefits throughout the year.
Number of people receiving unemployment insurance benefits = number of people receiving unemployment insurance benefits in the previous year ×
(1+ three-year average growth rate)
(4) "Number of people receiving unemployment insurance benefits" refers to the sum of the number of people receiving unemployment insurance benefits in each month of the budget year.
The number of months to receive unemployment insurance benefits = the number of months to receive unemployment insurance benefits in the previous year ×( 1+ 3-year average growth rate) 1, the income budget of the basic medical insurance fund for urban workers.
(1) "basic medical insurance premium pooling (individual account, single construction) fund income" is filled in according to factors such as the number of participants, the number of payers, the total amount of wages paid, the proportion of contributions, and the task of expanding the collection of basic medical insurance for urban employees.
Basic medical insurance premium income = average number of payers × per capita payment base × payment ratio × collection rate
① Average number of payers = (number of payers at the end of last year+number of planned payers at the end of budget) /2.
② Per capita payment base = last year's per capita payment base ×( 1+ average growth rate in the first three years)
③ Payment ratio and collection rate. Fill in the column according to the number of annual plans in the budget.
In which: income from overall fund = income from insurance premium-income from personal account.
Personal account income = company transfer+individual payment
Unit transfer = average number of payers × per capita payment base (unit) × unit rate × collection rate × individual account unit transfer ratio.
Individual contribution = average number of contributors × per capita contribution base (individual) × individual rate × collection rate
(2) "Interest income" is analyzed and calculated according to the interest income obtained by depositing the basic medical insurance fund in the bank and purchasing the national debt in the budget year.
Interest income is equal to the product of the accumulated balance at the end of 2009 and the deposit interest in the overall planning area. The balance of demand deposits is calculated according to the deposit interest rate published by the People's Bank of China in the same period; The balance funds in the state of time deposit shall be calculated according to the savings rate of time deposit announced by the People's Bank of China for the same period or the interest rate agreed by both parties. The deposit status of the balance fund is subject to the status reflected in June 65438+February 365438+1October 2009.
(3) "Financial subsidy income" is filled in according to the figures of the last year of the budget year, excluding incomparable factors and adding the analysis results of the new financial subsidies in the fiscal year at the corresponding level.
(4) "Other income" should be filled in according to the number of the year-end of the budget year.
(5) "Transfer income" should be filled in according to the number of the year-end of the budget year.
(6) "superior subsidy income" should be filled in according to the number of the end of the budget year.
(7) "Lower-level and higher-level income" should be filled in according to the number of the year-end of the budget year.
2, the basic medical insurance fund for urban workers expenditure budget
(1) "basic medical insurance co-ordination (individual account, single construction) fund expenditure" is filled in according to the analysis of factors such as the number of visits and medical expenses.
Expenditure on basic medical insurance benefits = inpatient medical expenses+outpatient medical expenses (chronic diseases and special diseases)
① Average number of insured persons = (number of insured persons at the end of last year+planned number of insured persons at the end of budget) /2
② Hospitalization rate = hospitalization rate of last year ×( 1+ three-year average growth rate)
③ Outpatient visits (full of special diseases) = last year visits ×( 1+ three-year average growth rate)
④ Per capita cost = last year's per capita cost ×( 1+ three-year average growth rate)
⑤ Payment ratio = according to the payment ratio of the previous year (overall planning and individual account) ×( 1+ three-year average growth rate)
In which: hospitalization expenses = average number of participants × hospitalization rate × per capita expenses × payment ratio.
Outpatient (chronic disease) medical expenses = outpatient visits (number) × average expenses × payment ratio.
(2) "Other expenses" should be filled in according to the actual needs of the budget year, and other non-basic medical insurance treatment expenses approved by the financial department at the same level, or analyzed according to the number at the end of the budget year.
(3) "Transfer expenditure" is filled out according to the analysis of the number of the previous year and the end of the budget year.
(4) "Subsidies to lower-level expenditures" should be filled out according to the analysis of the last year and the end of the budget year.
(5) The "superior expenditure" is filled out according to the analysis of the number of the previous year and the end of the budget year. 1, income budget of industrial injury insurance fund
(1) "Work-related injury insurance premium income" is filled in according to the number of workers participating in work-related injury insurance, the number of payers, the total payment of wages, the proportion of contributions, the task of expanding the collection and payment, and other factors.
Income from work-related injury insurance premium = average number of payers × per capita payment base × payment ratio × collection rate
① Average number of payers = (number of payers at the end of last year+number of planned payers at the end of budget) /2.
② Per capita payment base = last year's per capita payment base ×( 1+ three-year average growth rate)
③ Payment ratio and collection rate. Calculated according to the number of annual plans in the budget.
(2) "Interest income" is analyzed and calculated according to the interest income obtained by depositing the basic medical insurance fund in the bank and purchasing the national debt in the budget year.
Interest income is equal to the product of the accumulated balance at the end of 2009 and the deposit interest in the overall planning area. The balance of demand deposits is calculated according to the deposit interest rate published by the People's Bank of China in the same period; The balance funds in the state of time deposit shall be calculated according to the savings rate of time deposit announced by the People's Bank of China for the same period or the interest rate agreed by both parties. The deposit status of the balance fund is subject to the status reflected in June 65438+February 365438+1October 2009.
(3) "Financial subsidy income" is filled in according to the figures of the last year of the budget year, excluding incomparable factors and adding the analysis results of the new financial subsidies in the fiscal year at the corresponding level.
(4) "Other income" should be filled in according to the number of the year-end of the budget year.
(5) "Higher level subsidy income" should be filled in according to the number of the previous year in the budget year.
(6) "Lower-level upper-level income" shall be filled in according to the number at the end of last year in the budget year.
2, industrial injury insurance fund expenditure budget
(1) "Work-related injury insurance treatment expenditure" is filled in according to the analysis of work-related injury medical expenses, work-related injury death treatment expenditure, disability treatment expenditure and other factors.
Industrial injury insurance treatment expenditure = industrial injury medical expenses expenditure+industrial injury death subsidy expenditure+disability subsidy expenditure.
Among them: medical expenses for work-related injuries = basic medical expenses for work-related injuries+rehabilitation expenses for work-related injuries+expenses for assistive devices.
(1) basic medical expenses for work-related injuries = number of medical workers injured in work last year ×( 1+ three-year average growth rate )× per capita expenditure last year ×( 1+ three-year average growth rate)
(2) medical expenses for work-related injury rehabilitation = number of people receiving work-related injury rehabilitation last year ×( 1+ three-year average growth rate )× per capita expenditure last year ×( 1+ three-year average growth rate)
(3) Expenditure on assistive devices = number of assistive devices treated last year ×( 1+ three-year average growth rate )× per capita expenditure last year ×( 1+ three-year average growth rate)
Expenditure on treatment of work-related death = expenditure on pension for dependent relatives+expenditure on one-time work-related death subsidy+funeral subsidy
① Pension expenditure for dependent relatives = number of recipients in the previous year ×( 1+ three-year average growth rate )× per capita expenditure in the previous year ×( 1+ three-year average growth rate)
(2) One-time employee death subsidy expenditure = number of recipients in the previous year ×( 1+ three-year average growth rate )× per capita expenditure in the previous year ×( 1+ three-year average growth rate)
③ Funeral allowance = number of recipients in last year ×( 1+ three-year average growth rate )× per capita expenditure in last year ×( 1+ three-year average growth rate).
Disability treatment expenditure = one-time disability allowance+life care expenditure+disability allowance expenditure
① One-time disability allowance = number of recipients in the previous year ×( 1+ three-year average growth rate )× per capita expenditure in the previous year ×( 1+ three-year average growth rate)
② Expenditure on life care = number of recipients in last year ×( 1+ three-year average growth rate )× per capita expenditure in last year ×( 1+ three-year average growth rate).
③ Disability allowance expenditure = number of recipients in last year × (1+ three-year average growth rate )× per capita expenditure in last year ×( 1+ three-year average growth rate)
(2) "Labor ability appraisal fee expenditure" is filled in according to the factors such as work-related injury investigation, work-related injury identification, labor ability appraisal and the actual number of last year.
Expenditure of labor ability appraisal fee = number of labor ability appraisers in last year ×( 1+ three-year average growth rate )× appraisal fee payment standard.
(3) "Other expenses" shall be filled in according to the actual needs of the budget year or other non-basic medical insurance treatment expenses approved by the finance department at the same level.
(4) "Subsidies to lower-level expenditures" shall be filled in according to the number at the end of last year in the budget year.
(5) "Higher-level expenditure" shall be filled in according to the number at the end of last year in the budget year. 1, income budget of maternity insurance fund
(1) "Maternity insurance premium income" is filled in according to factors such as the number of participants, the number of payers, the total amount of wages paid, the proportion of contributions, and the task of expanding maternity insurance collection.
Maternity insurance income = average number of payers × per capita payment base × payment ratio × collection rate
① Average number of payers = (number of payers at the end of last year+number of planned payers at the end of budget) /2.
② Per capita payment base = last year's per capita payment base ×( 1+ three-year average growth rate or determined according to the weight of annual year-on-year growth rate)
③ Payment ratio and collection rate. Calculated according to the number of annual plans in the budget.
(2) "Interest income" is analyzed and calculated according to the interest income obtained by depositing the basic medical insurance fund in the bank and purchasing the national debt in the budget year. Interest income is equal to the product of the accumulated balance at the end of 2009 and the deposit interest in the overall planning area. The balance of demand deposits is calculated according to the deposit interest rate published by the People's Bank of China in the same period; The balance funds in the state of time deposit shall be calculated according to the savings rate of time deposit announced by the People's Bank of China for the same period or the interest rate agreed by both parties. The deposit status of the balance fund is subject to the status reflected in June 65438+February 365438+1October 2009.
(3) "Financial subsidy income" is filled in according to the figures of the last year of the budget year, excluding incomparable factors and adding the analysis results of the new financial subsidies in the fiscal year at the corresponding level.
(4) "Other income" should be filled in according to the number of the year-end of the budget year.
2, maternity insurance fund expenditure budget
(1) "Maternity insurance expenditure" is filled in according to factors such as maternity medical expenses, maternity allowance expenditure and family planning expenditure.
Maternity insurance expense = maternity medical expense+maternity allowance expense+family planning expense.
Among them: reproductive medical expenses = average number of contributors × average fertility rate × per capita reproductive medical expenses;
Average fertility rate-the average fertility rate in the previous year who participated in maternity insurance;
Per capita reproductive medical expenses = per capita reproductive medical expenses of last year ×( 1+ three-year average growth rate)
Maternity allowance expenditure = number of people enjoying allowance × per capita allowance expenditure
Family planning expenditure = family planning visits × per capita family planning expenditure
Per capita allowance expenditure = per capita allowance expenditure of the previous year ×( 1+ average growth rate of the previous three years or determined according to the weight of annual year-on-year growth rate)
Family planning expenditure = last year's per capita allowance expenditure ×( 1+ average growth rate in the first three years or determined by the weight of year-on-year growth rate)
(2) "Other expenses" should be filled in according to the number of the year-end of the budget year.
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