Expenditures are determined based on revenue and all funds are allocated to local areas.

In terms of fund allocation method, the central adjustment fund is implemented based on revenue and expenditure, and all funds raised in the current year are allocated to local governments.

When disbursing, the per capita disbursement amount is calculated based on the total amount of adjustment funds raised and the number of retirees nationwide, and then multiplied by the number of retirees in various locations to disburse funds.