Answer: According to Article 2 of the Interim Measures of Dalian Municipality for Individual Workers to Participate in Basic Medical Insurance (Da [2002]15), these measures are applicable to individual workers who live in Zhongshan District, Xigang District, Shahekou District and Ganjingzi District of Dalian and have paid the basic old-age insurance premium. In other words, individual workers must have two basic conditions to participate in Dalian medical insurance. One is to participate in the basic old-age insurance in Dalian; The second is the permanent residence in the four districts of the city.
2. When is the personal account of the insured employees in public institutions established, and how is it recorded?
A: According to Article 11 of the Notice on Printing and Distributing (Zheng Dafa [2004] No.50), from July 1 2004, social insurance agencies will set up individual accounts for old-age insurance for each insured employee in public institutions, and all the basic old-age insurance premiums paid by individuals (that is, 8% of the individual contribution base) and the interest calculated at the bank's one-year fixed deposit rate will be included in the individual accounts.
3, institutions to participate in endowment insurance, what is the contribution ratio of units and individual employees?
A: According to Article 6 of the Notice on Printing and Distributing (Dafa [2004] No.50), the basic endowment insurance premium of public institutions shall be paid by both the unit and the employees. The unit pays the old-age insurance premium at 23% of the total wages of all employees last month, and the employees pay the old-age insurance premium at 8% of the wages last month.
4. How to determine the payment base of endowment insurance in public institutions?
A: According to the second paragraph of the Notice on Printing and Distributing (Dalaofa [2004] No.48), the payment base of public institutions is:
(1) The payment base of the basic old-age insurance is the employee's file salary of last month, of which:
(a) the sum of the post (technical level) salary and the allowance calculated according to the proportion stipulated by the state; Including seniority allowance and length of military service allowance, year-end one-time bonus of institutions, etc.
(2) subsidies stipulated by the state, province and city.
The unit payment base is the sum of all employees' individual payment bases.
(2) If the actual salary of the insured employees is lower than my file salary, my file salary will be used as the payment base.
5. How to handle retirement approval and pension collection procedures when the insured employees of public institutions reach the legal retirement age?
A: Employees of public institutions who reached the legal retirement age in the current month and participated in the continuous payment period of endowment insurance in public institutions 15 years.
Insured units should hold the "approval form for retirement (post) of staff in government institutions", personal files, household registration books, ID cards and other related materials, and report them to the government personnel department for approval according to the personnel management authority. After the examination and approval, with the above information, I will go to the social insurance center of Dalian government agencies and institutions to verify and socialize the pension, and receive the pension from the next month after going through the retirement procedures.
6. What is the difference between the retirement benefits of employees in institutions who retire after participating in endowment insurance and those who do not implement endowment insurance system?
When employees of public institutions reach the legal retirement age and go through retirement formalities after participating in endowment insurance, they will be given personal account pension on the basis of the original retirement benefits in accordance with state regulations. The calculation and payment standard of personal account pension is1120 of the accumulated amount of personal account when the employee is on the job, and this treatment is paid until the employee's personal account storage amount is paid. If a retiree dies and there is a balance in his personal account, the social insurance agency will pay the balance to his legal heir.
7. How do unemployed people in public institutions pay endowment insurance premiums?
A: According to the Notice of Dalian Labor and Social Security Bureau on Issues Related to Endowment Insurance (Dalaofa [2002] No.66) and related documents, employees of public institutions go to the enterprise endowment insurance agency with unemployment certificates and pay endowment insurance premiums according to the individual payment method of employees. Re-employment, according to the nature of the new unit in the corresponding social insurance agencies to pay old-age insurance premiums.
8. Should the temporary staff of public institutions pay endowment insurance for them?
Answer: According to the Interim Measures of Dalian Municipality on Basic Old-age Insurance for Temporary Employees in Institutions and Institutions (Dalaofa [2004] No.54), temporary employees in institutions should participate in old-age insurance according to regulations, and the old-age insurance premium should be paid by both the insured unit and the temporary employees. According to the regulations, the proportion of unit payment is 19% of the payment base, and the proportion of individual payment is 8% of the payment base. The unit shall handle the relevant employment procedures.
9. How to handle the procedures for socialized issuance of pensions for newly-added retirees?
Answer: (1) Before 10 every month, the enterprise will enter the new retirees' files in the audit window of the payment department of the social insurance agency with the Retirees' Approval Form and the details of the retirees' pension insurance personal accounts.
(2) Go to the payment window to handle the payment file formalities for the newly-added retirees, and the social insurance agency will entrust the post office (or other commercial banks) to make the pension passbook. It can be settled in one lump sum when retirement is approved.
If you live in a different place after retirement, you need to provide the postal code, detailed address and payee's name of your place of residence.
(3) If the newly-added retirees fail to co-ordinate or withhold funds (the enterprise needs to sign an agreement with the social insurance agency), the original unit will pay the non-coordinated funds before 10 every month (the adjustment form of non-coordinated withholding funds will be filled in when the amount changes), and the withholding funds will be collected after 15 every month.
1 1. How is the transfer amount of the endowment insurance fund determined when employees move across the overall planning area?
Answer: (1) When employees move across provinces, the fund transfer amount is the personal payment principal and interest in the personal account before 1997 and the total deposit in the personal account after 1998+0.
(2) When employees move in the province: instead of transferring funds, only the basic old-age insurance relationship is transferred, and the details of individual accounts of old-age insurance are provided.
(3) When employees are transferred from enterprises to institutions: if they flow across four districts and other counties and cities in the city, all their personal account deposits will be transferred at the same time as the pension insurance relationship is transferred. The floating population belonging to four districts, counties and urban areas in the city will only transfer the personal account storage amount after July 5438+0, 2006, and will not transfer the personal account storage amount before June 30, 2006, but the personal account storage amount will be calculated together and managed by the social insurance agency in the transfer place.
(4) If the spouse of unemployed or demobilized soldiers needs to transfer the basic old-age insurance relationship, the fund transfer amount is the individual payment principal and interest in the personal account before the end of 1997 and the total amount of storage in the personal account after the end of 1998 1.
12. How to handle normal retirement when employees reach the statutory retirement age?
Answer: (1) One month before the employee reaches the statutory retirement age, he/she will bring his/her household registration book and the room card of his/her actual address to the community where he/she actually lives to fill in the social management file card for retirees, which will be signed and sealed by the community and then submitted to the enterprise to fill in other parts;
(2) In the month when the employee reaches the legal retirement age, the enterprise administrator will go to the treatment examination and approval department of the social insurance agency to review and print the details of the individual account of the old-age insurance with the employee ID card (original), file, old-age insurance manual and retiree approval form;
(3) With the socialized management file cards and files of retirees and the Retiree Approval Form, go to the retirement management department of the social insurance agency to handle the file transfer procedures and pay the funds for retirees' activities;
(4) With the "Retiree Approval Form" audited by the retirement management department, it shall be audited by the payment department of the social insurance agency, and the pension payment formalities shall be handled. The Retiree Approval Form is loaded into the employee's personal file. Normal retirees from enterprises owned by regions and counties shall go directly to the local labor and social security administrative department for retirement procedures.
13. How to deal with the pension insurance relationship of employees who have legally obtained local permanent identity cards while working abroad?
A: After an employee legally obtains a local permanent identity card while working abroad, the employee's unit should stop paying social insurance premiums for him and handle the formalities for terminating his social insurance relationship in time. The social insurance agency terminates its social insurance relationship, and participates in the basic old-age insurance according to the employee's application. If it does not meet the conditions for receiving the basic old-age insurance, the individual contribution in the personal account of the basic old-age insurance will be refunded to me at one time.
14. how to determine the payment and treatment of social insurance premiums for part-time employees?
Answer: According to the regulation of Dalaofa [2003]106, part-time employment mainly refers to urban workers who are paid by the employer by the hour and engaged in part-time employment, and participate in basic old-age insurance and basic medical insurance according to their personal status and relevant regulations of this Municipality, and enjoy relevant treatment according to regulations. The employing unit shall pay work-related injury insurance premiums for part-time employees in accordance with the regulations, and workers with work-related injuries shall enjoy work-related injury insurance benefits in accordance with the Regulations of the State on Work-related Injury Insurance and relevant regulations; The employer shall pay social insurance premiums in accordance with the relevant provisions of our city when recruiting migrant workers with part-time employment.
15. What is the actual payment period?
Answer: According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Old-age Insurance (No.Lao Ban Fa [1997]16), if a unit or individual fails to pay the basic old-age insurance premium in full and on time for some reason, it will be regarded as arrears. No matter the full amount or part of the unpaid month, it will not be credited to the personal account for the time being, and it can be credited to the personal account only after the unit or individual makes up the unpaid amount according to the regulations. During the period when the enterprise where the employee works owes the old-age insurance premium, the employee can continue to pay the old-age insurance premium, and the fully paid old-age insurance premium is included in the personal account and calculated as the actual payment period of the employee.
16. What is the deemed payment period?
Answer: According to the Interim Measures for the Management of Individual Accounts of Employees' Basic Old-age Insurance (No.Lao Ban Fa [1997]16), the deemed payment period refers to the continuous length of service calculated according to national policies before the actual payment period of the insured employees.
17. How much insurance do enterprises and employees need to pay, and what is the payment ratio?
A: Social insurance is collected in a unified way from five types of insurance: basic old-age insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance. The payment ratio is:
(1) basic old-age insurance: the unit pays 19% of the enterprise contribution base, and the employees (including migrant workers) pay 8% of the individual contribution base;
(2) Basic medical insurance: the unit pays 8% of the enterprise's contribution base, and the individual employee pays 2% of the individual contribution base. Individual employees also need to pay a one-time high supplementary medical insurance in 24 yuan;
(3) Unemployment insurance: the unit pays 2% of the enterprise's contribution base, and the employees pay 0% of the individual's contribution base;
(4) Work-related injury insurance: the unit pays the sum of individual contribution bases according to the differential rates determined by the state;
(5) Maternity insurance: the unit pays 0.5% of the total individual contributions.
18. What are the rules for employees of enterprises who are in arrears with wages to go through retirement procedures?
Answer: When the employees in arrears enterprises reach the statutory retirement age, they should pay the basic old-age insurance premiums owed by enterprises and employees in one lump sum. If it is not returned, the payment period will not be calculated during the arrears period. When calculating the indexed monthly average payment wage, the index will be calculated according to the minimum payment wage of the whole city in the previous year. After the employees of enterprises in arrears retire, the basic old-age insurance premiums owed by enterprises and employees will be recalculated within two years, and the difference will be reissued; If it is more than two years, the pension will not be recalculated.
19. What is the basis for how to punish the basic pension?
Answer: The administrative department of labor and social security shall recover the basic pension falsely claimed according to the Regulations on Pension Insurance for Employees of Urban Enterprises in Liaoning Province, and impose a fine of more than 1 times but less than 2 times the amount falsely claimed.
20. The payment period of the unemployed (including the continuous length of service before the local implementation of the old-age insurance) has reached 15 years or more, but there is still a period of time before the statutory retirement age. Do you need to pay basic old-age insurance during this period?
Answer: To enjoy the basic old-age insurance benefits, you must meet the following three conditions at the same time: (1) reaching the retirement age stipulated by the state, that is, men are 60 years old, women workers are 50 years old, and women cadres are 55 years old; (two) according to the provisions of the basic old-age insurance; (3) The accumulated payment period of an individual exceeds 15 years. Old-age insurance should be paid from the date of joining the work to the statutory retirement age. During this period, only those who go to school, join the army, are sentenced or are reeducated through labor do not pay, or they can choose not to pay during the period of receiving unemployment benefits. In addition, they should continue to pay fees to the statutory retirement age according to regulations.
2 1. What are the provisions on the base and proportion of individual contributions of workers?
Answer: Self-employed workers can set their own payment base within the range of 60%-300% of the average social wage of employees in our city last year, and pay the basic old-age insurance premium according to 18% of the determined payment base. For employees recruited by individual industrial and commercial households, 10% of the self-defined payment base for employees, and 8% for employees.
22. How to handle the endowment insurance surrender?
A: (1) Died before retirement age.
(1) The person-in-charge of the deceased employee unit or his family members shall go to the business window of the collection department of the local social insurance agency to review the death certificate with the employee pension insurance manual, ID card and death certificate, and print the details of the employee's personal account;
2 Go to the payment department to review the surrender, and bring the following documents and materials: a. Death certificate; B. handbook of endowment insurance; C. personal account details; D. the recipient's identity card; E. special receipt for social security.
(2) Go abroad to settle down
(a) the personnel who settle abroad shall go to the business window of the collection department of the local social insurance agency to review the documents of the personnel who settle abroad with the employee's endowment insurance manual, the certificate of settlement abroad and the certificate of cancellation of household registration issued by the local public security organ, and print the details of the employee's personal account;
2 Go to the payment department to review the surrender, and bring the following documents and materials: a. Passport; B. visas; C. cancellation procedures; D. handbook of endowment insurance; E. personal account details; F. the recipient's identity card; G if the insurance relationship is still in the company, you should bring a special receipt for social security.
(3) Migrant workers return home
(1) Returnees shall go to the business window of the collection department of the local social insurance agency to review the certificate of returnees with the employee's endowment insurance manual, ID card, application form for returning migrant workers and approval form for terminating the endowment insurance relationship, and print the details of the employee's personal account;
② Employees shall go to the payment department to review the surrender, and at the same time bring the following documents and materials: a. Endowment insurance manual; B. personal account details; 3, the collection department audit of the endowment insurance relationship termination approval form "; D. my identity card (original); E. ID card of the recipient (original); F. special receipt for social security.
23. How to deal with the pension insurance relationship of enterprise employees who die before the national retirement age, go abroad to settle down, and migrant workers return home?
Answer: Return the principal and interest paid by the individual in his personal account to him in one lump sum, and terminate the pension insurance relationship.
24. What is the social insurance relationship of those who have obtained foreign permanent identity cards after returning to work?
A: Persons who have obtained foreign permanent resident identity cards and established labor relations with domestic enterprises should participate in social insurance, pay social insurance premiums and enjoy corresponding treatment at the place where the enterprises are located. When these people terminate their labor relations with domestic enterprises and leave the country, the social insurance agency will terminate their social insurance relations and participate in basic old-age insurance according to the application of employees. If they do not meet the conditions for receiving basic old-age insurance benefits, the amount stored in their personal accounts for basic old-age insurance will be paid to them in one lump sum; To participate in the basic medical insurance, the personal account balance will be returned to me at one time; Participate in unemployment insurance, unemployment insurance premiums paid by units and individuals will not be refunded.
25, the enterprise has not signed a labor contract with employees, whether it belongs to the old-age insurance object?
Answer: No matter whether the enterprise has signed a labor contract with the employees, as long as the employees provide labor for the enterprise and the enterprise (or individual owner) pays the wages, the employees belong to the scope and object of the old-age insurance, and the enterprise (or owner) should pay the basic old-age insurance premium for them.
26. What is the scope of endowment insurance for employees of urban enterprises?
Answer: According to the Interim Measures for the Collection and Payment of Social Insurance Fees (Order No.259 of the State Council), the collection scope of basic old-age insurance fees includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, urban individual industrial and commercial households and their employees, and freelancers. According to this regulation, migrant workers, seasonal workers, migrant workers, probation and probation employees used by enterprises all belong to the object of participating in the basic old-age insurance.
27. What is a basic pension? How many parts are there?
A: Before the reform of the old-age insurance system was implemented in China, the basic pension, also known as pension and retirement fee, was to pay insurance benefits on a monthly or lump-sum basis in monetary form according to employees' contributions to society and their qualifications for enjoying old-age insurance after they were old or lost their ability to work, so as to protect their basic needs after retirement.
Basic pension is mainly composed of basic pension, personal account pension and transitional pension.
28, migrant workers, the unit is not insured or did not pay the old-age insurance premium?
A: There are two ways to deal with this situation: one is that the labor relationship remains unchanged during the period of not being insured or not paying the endowment insurance premium; One is to transfer labor relations after paying off the social insurance premiums that employees, enterprises and employees should pay. The possible sequela of the former method is that it is impossible to establish labor relations with new employers and continue the pension insurance relationship. Besides, in a market economy, survival of the fittest is very common. Once the unit ceases to exist, the legitimate rights and interests of employees to provide for the aged during their work in the unit are infringed; The latter method can be said to have no sequelae, but the difficulties of the unit can not solve the problem of arrears for the time being, which affects the flow. Therefore, in order to protect the interests of employees, when social insurance agencies encounter this situation, they will generally pay off the old-age insurance premiums that the enterprise and employees should pay.
29, what is the basic old-age insurance personal account, what is the role of the basic old-age insurance personal account?
Answer: The personal account of the basic old-age insurance is a lifelong personal account established by the social insurance agency for each employee participating in the basic old-age insurance according to his social security number. The function of personal account of basic old-age insurance: First, it records the payment of basic old-age insurance premiums by enterprises and employees, including payment months, payment base and the amount transferred to personal account, including the amount paid by individuals. The second is to reflect the accumulated amount of personal accounts, including principal and interest. Third, it is used to calculate employee personal account pension. According to the current national regulations, the calculation method of employee's personal account pension is the accumulated storage amount in employee's personal account divided by 120. As long as the accumulated amount in my account is known, the employee's personal account pension is divided by 120. The fourth is to provide a basis for the legatee or legal heir to inherit the personal payment in the personal account after the death of the employee or non-retiree. Through the personal account of the basic old-age insurance, we can know whether the unit has declared the payment amount for the employees according to the actual salary and whether the unit has paid the old-age insurance premium in full. You can also know whether social insurance agencies have recorded personal accounts for employees according to regulations, whether they have recorded interest for personal accounts according to regulations, and whether the recording and calculation are correct. , to facilitate the payment of workers' supervision units, to supervise social insurance agencies to act according to regulations, to improve the accuracy of work and to promote the standardization of social insurance agencies.
30. Who should participate in endowment insurance as individual workers?
Answer: Unemployed workers, individual business owners and their employees who have obtained business licenses, and freelancers who have not obtained business licenses but are engaged in fixed-income business activities can participate in old-age insurance as individual workers and pay social insurance premiums in accordance with relevant regulations.
3 1. How can employees know whether the employer has paid the endowment insurance premium for themselves?
A: Workers can go to the social insurance agency or call the labor security hotline "12333" to inquire about the participation and payment of their own units. If it is found that the employer fails to participate in the insurance or fails to pay the endowment insurance premium in full, it has the obligation to urge the enterprise to pay, or it can report to the social insurance agency or the labor security supervision department and apply to the social insurance agency or the labor security supervision department to urge the enterprise to pay.
32. How do employees know that the payment wages declared by the unit are correct?
Answer: (1) When an enterprise declares to pay its employees' wages, it must inform them. According to the regulations, it should be recorded in the salary payment list and signed by the employees. When signing, employees must check the paid wages with their actual wage income. Some careful employees keep records of the wages, bonuses and overtime wages paid by the unit every time, which provides a basis for checking the payment of wages.
(2) Some units did not sign for employees. On the one hand, there are several employees who ask them to audit themselves. On the other hand, they can also go directly to the social insurance agency (No.Gorky Road 18- 1, Xigang District, Dalian, the service hall on the third floor of the Municipal Social Insurance Fund Management Center) to inquire.
(3) The municipal social security agency publishes the statement of basic old-age insurance every year, one of which is the total wages paid by employees in that year. Workers carefully check, find problems, and contact social insurance agencies to correct them. If there is a mistake and the unit does not correct it, it shall be solved by the labor security supervision department or the labor arbitration institution.
33, sick leave, long vacation, do you want to pay the basic old-age insurance?
A: According to Document No.309 of the Ministry of Labor and Social Security, people who have been on long-term sick leave (during medical treatment) and take long holidays should also pay the basic old-age insurance premium as required. Long sick leave (medical period) personnel shall declare their payment wages according to their sick leave wages (sickness benefits), and pay the basic old-age insurance premium according to 60% of the average social wage of last year, which is lower than 60% of the average social wage of last year in our city. Please take a long vacation. Wage income, according to the wage income to declare wages. If there is no wage income, it shall be declared according to the average social wage of our city last year.
34. Employees work in the enterprise for one or two months. Should they be insured in this case?
Answer: No matter how long employees have worked in the company, even if they have only worked for one month, as long as employees provide labor and the company pays wages (salaries), they belong to the old-age insurance object and should pay the old-age insurance premium.
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