regulations of guangdong province on social pension insurance

(1adopted at the fifth meeting of the Standing Committee of the Ninth People's Congress of Guangdong Province on September 8, 1998, and effective as of June 8, 1998+01).

Chapter I General Provisions

Article 1 In order to ensure the basic livelihood of workers after retirement and maintain social stability, these Regulations are formulated in accordance with the Constitution of People's Republic of China (PRC) and relevant laws and regulations, combined with the actual situation in our province.

Article 2 These Regulations shall apply to the following units and personnel within the administrative area of our province (hereinafter referred to as the insured):

(a) all enterprises, urban individual economic organizations and workers who form labor relations with them;

(two) state organs, institutions, social organizations and workers who have established labor contract relations with them.

Measures for raising and distributing endowment insurance funds for state organs, financial institutions and social group work personnel shall be formulated separately by the provincial people's government.

Article 3 Social endowment insurance is based on statutory basic endowment insurance, local supplementary insurance and unit supplementary insurance. The government encourages qualified localities and units to establish supplementary insurance for the insured.

Fourth social insurance departments in charge of social endowment insurance, the implementation of systematic management.

Article 5 Social endowment insurance shall be combined with social pooling and individual accounts, and the expenses of endowment insurance shall be borne reasonably by the state, units and individuals. Endowment insurance benefits are linked to the insured's payment wages and payment years, and a reasonable adjustment mechanism is established to adapt it to the development of national economy and people's living standards.

Article 6 The people's government must guarantee the raising of endowment insurance funds and the payment of benefits.

The endowment insurance fund, its income and various endowment insurance benefits shall be exempted from taxes and fees in accordance with state regulations.

Chapter II Raising of Endowment Insurance Fund

Article 7 In social endowment insurance, the resident ID card number of the People's Republic of China is the only and lifelong social security number of the insured.

Article 8 Sources of endowment insurance funds:

(a) the endowment insurance premium paid by the unit and the insured;

(two) the bank deposit interest of the endowment insurance fund;

(3) Fund income;

(4) late fees;

(5) local financial allocation;

(6) social donations;

(7) Other income.

Ninth units and insured persons must pay the old-age insurance premium on a monthly basis according to the prescribed standards. The endowment insurance premiums paid by the insured are all included in the personal account; Part of the endowment insurance premium paid by the unit is included in the personal account, and the rest is included in the social endowment insurance fund, which belongs to all insured persons who participate in social endowment insurance.

Article 10 The insured shall pay the endowment insurance premium according to a certain proportion of his average monthly salary in the previous year, and the payment proportion shall be determined by the provincial people's government according to the wage income level of employees and the accumulation of personal accounts. The unit shall pay the old-age insurance premium according to a certain proportion of the total monthly average salary of the insured in the previous year. The specific proportion shall be determined by the social insurance department in conjunction with the financial department, and shall be reported to the people's government at the same level for approval and implementation after being audited by the social insurance department at a higher level.

The monthly wage income of the insured exceeds 300% of the average monthly wage of employees in the previous year, excluding the old-age insurance premium. If it is lower than 60% of the average monthly salary of employees in the city, it will be levied according to 60% of the average monthly salary of employees in the previous year in the city.

Eleventh units in accordance with the provisions of tax laws and regulations to pay pension insurance premiums. The endowment insurance premium paid by individuals shall be withheld and remitted before the individual income tax is levied.

Article 12 The endowment insurance premium payable by the unit shall be withheld by the bank on behalf of the collection tool of the social insurance department, and no unit may refuse to pay. The endowment insurance premium payable by the insured shall be withheld and remitted by the unit in the salary.

Thirteenth arrears of old-age insurance premiums, but the unit is unable to repay, can be realized in fixed assets or paid in kind.

Article 14 When a unit goes bankrupt, terminates or stops assets verification for other reasons, the liquidator and the unit must respectively notify the social insurance department where the unit is located, and the endowment insurance premium shall be paid in the same order as the salary. Division, merger (merger) units should bear the old-age insurance responsibility of the original unit.

Chapter III Pension Insurance Benefits

Fifteenth insured by the social insurance department qualification examination, meet one of the following conditions, receive a monthly pension until death:

(1) After 1 July, 9981,he joined the work, reached the statutory retirement age, and accumulated the payment period of fifteen years;

(2) 1 July 19981Before (excluding today), he has reached the statutory retirement age and the accumulated payment period has reached ten years. The insured who receives a monthly pension (including those who have settled abroad) must provide a survival certificate every year.

Sixteenth pension insurance payment period refers to the unit and the insured according to the provisions of the standard payment period. The payment period is calculated according to the accumulated monthly payment of endowment insurance premium.

Before 1 July, 9981day (excluding today), the number of years that the insured participated in social endowment insurance is calculated as the payment period. Before the implementation of the Interim Provisions on Social Endowment Insurance for Employees in Guangdong Province, the continuous length of service calculated in accordance with the original provisions of the state shall be regarded as the payment period.

Article 17 For the insured who meets the requirements of Item (1) of Article 15 of these Regulations, the pension consists of basic pension and personal account pension. When retiring, the monthly standard of basic pension is 20% of the average monthly salary of employees in the previous year, and the monthly standard of personal account pension is the amount stored in personal account (including interest, the same below) divided by 120.

The basic pension is paid from the social endowment insurance fund, and the personal account pension is paid from the personal account. The pension is adjusted in July every year, and it will not be adjusted when the average wage of employees in the city is negative in the previous year.

Article 18 For the insured who meets the requirements of Item (2) of Article 15 of these Regulations, the pension consists of basic pension, personal account pension and transitional pension. The standards, adjustments and sources of the basic pension and personal account pension received every month at retirement shall be implemented in accordance with the provisions of the preceding article. The transitional pension is paid from the social endowment insurance fund, and the specific calculation and payment methods are stipulated in the implementation rules.

Article 19 1 July, 19981If the insured person who takes part in the work in the future reaches the legal retirement age and the payment period is less than 15 years, he will not receive the basic pension, but only receive the amount stored in his personal account in one lump sum, and terminate the pension insurance relationship at the same time.

1, 1, and the insured who joined the work before July, 1998 (excluding today) and reached the statutory retirement age and the payment period was less than ten years, did not receive the basic pension and transitional pension, but only received the personal account storage amount and one-time old-age allowance at one time, and terminated the pension insurance relationship. One-time old age allowance is paid from the social endowment insurance fund, and its standard is stipulated by the detailed rules for implementation.

Article 20 1 July 19981The insured who retired before (excluding today) shall maintain the original pension level and make adjustments according to the basic pension and transitional pension.

Article 21 If the insured leaves the country to settle down before retirement, the amount stored in his personal account will be returned to the insured, and the pension insurance relationship will be terminated. After retirement, the insured person goes abroad to settle down, and the social insurance department continues to issue pensions. After the death of the insured, the deposit in the personal account shall be returned to his legal heir, and if there is no legal heir, it shall be transferred to the social endowment insurance fund.

Twenty-second funeral expenses of the insured after retirement, relief funds to support immediate family members, and subsidies for living difficulties shall be paid by the social insurance department according to the relevant provisions of the state and the province.

Chapter IV Management of Endowment Insurance

Twenty-third pension insurance fund management according to the provisions of the state. The old-age insurance fund bears interest according to the national savings deposit rate for urban and rural residents in the same period, and all the interest is transferred to the old-age insurance fund.

Twenty-fourth units in the business license or approved within thirty days after the establishment, must go through the formalities for the declaration of old-age insurance to the social insurance department; When the unit changes or terminates, or the personnel increase or decrease or change, it must go through the formalities of changing and terminating the pension insurance relationship with the social insurance department within fifteen days.

Twenty-fifth social insurance departments must establish social endowment insurance files for units and insured persons. When the insured changes their work units across the scope of overall planning, they must go through the formalities of pension insurance relationship and fund transfer.

Twenty-sixth endowment insurance funds must be fully levied and paid, and no unit may misappropriate or intercept them.

Socialization of pension.

Twenty-seventh pension insurance funds to implement unified accounting in the province. Before the unified accounting of the old-age insurance fund is implemented in the whole province, cities (cities at or above the prefecture level, the same below) and counties (including county-level cities and districts, the same below) shall pay adjustment funds to the provincial and municipal social insurance departments according to a certain proportion of the total amount of old-age insurance funds, which will be used to adjust areas and enterprises with difficulties in pension payment. All localities should pay the adjustment fund, and the provincial or municipal social insurance department shall issue a notice of payment to inform the bank to withhold it, and all localities shall not refuse to pay.

Chapter V Supervision and Inspection

Twenty-eighth social insurance supervision committee is the supervision institution of the endowment insurance fund, which is composed of representatives of the people's government, units and insured persons. Social supervision over the administrative law enforcement, fund management and use of endowment insurance according to law. The activities of the social insurance supervision committee shall be stipulated in the articles of association and reported to the people's government at the same level for approval.

Twenty-ninth state audit institutions shall supervise the collection of endowment insurance funds and the payment of endowment insurance premiums by units according to law. Social insurance departments at all levels shall establish and improve the budget, final accounts, accounting, statistics and internal audit systems of endowment insurance funds.

Thirtieth social insurance departments to implement the system of open government affairs, to the individual and the insured pension payment, provide personal account information and social endowment insurance consulting services.

Thirty-first units must truthfully announce the payment of endowment insurance to the insured. Insured persons and trade unions have the right to supervise units to pay endowment insurance premiums in accordance with regulations, and supervise social insurance departments to issue pensions in accordance with regulations.

Thirty-second social insurance departments have the right to check the participation of units and insured persons in social endowment insurance, payment and pension payment.

Chapter VI Legal Liability

Thirty-third social insurance departments and their staff in violation of the provisions of this article, one of the following acts, by the people's government at the same level or higher authorities shall be ordered to make corrections. If the circumstances are serious, the person in charge and the person directly responsible shall be given administrative sanctions; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law:

(a) in violation of the provisions on the administration of pension funds, failing to deposit all the pension funds and interest into the pension fund account or failing to pay the pension to the insured according to the provisions;

(two) unauthorized changes to the insured's old-age insurance files, abuse of power for personal gain;

(3) misappropriating or occupying the endowment insurance fund;

(four) in violation of the provisions of the fund management, resulting in the loss of the fund;

(five) to increase or decrease the old-age insurance premiums and overdue fines that should be paid without authorization.

If the insured's pension is in arrears, the interest during the arrears period shall be reissued together with the principal.

Article 34 Where the people's government and its departments and units misappropriate or intercept the endowment insurance fund, they shall be ordered to make corrections, and the administrative responsibilities of the person in charge and the person directly responsible shall be investigated by the higher authorities respectively, and the social insurance department may impose a fine of 2,000 yuan to 5,000 yuan on the legal representative of the unit; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Article 35 If a unit, in violation of the provisions of this Ordinance, fails to pay the endowment insurance premium or conceals the number of employees and the total wages, the social insurance department shall order it to pay within a time limit, and impose a late fee of one thousandth of the payable amount on a daily basis. If it fails to pay in full within the time limit, it may apply to the people's court for compulsory execution, and may impose a fine of 2000 to 5000 yuan on the legal representative of the unit.

Article 36 If a unit refuses to participate in the social endowment insurance, the social insurance department shall order it to participate within a time limit, and a late payment fee of one thousandth of the payable amount shall be charged on a daily basis from the day when it should participate in the social endowment insurance. If no correction is made within the time limit, the administrative department for industry and commerce may temporarily suspend the business license of the unit, or the social insurance department may apply to the people's court for compulsory execution, and may impose a fine of 2,000 yuan to 5,000 yuan on the legal representative of the unit.

Article 37 When the conditions for enjoying the old-age insurance benefits are changed or lost, the insured or his immediate family members shall immediately report to the social insurance department. If the insured or his relatives obtain pension insurance benefits by illegal means, all the illegal income shall be recovered and a fine of three times the illegal income may be imposed. If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Chapter VII Dispute Resolution

Thirty-eighth units and the insured for social endowment insurance disputes, in accordance with the provisions of the labor dispute settlement.

Article 39 If an entity or the insured has any objection to the administrative act of the social insurance department, it may file a reconsideration with the social insurance department at the next higher level within 15 days from the date when it knew or should have known the act. If a party refuses to accept the reconsideration decision, he may bring a lawsuit to the people's court within 15 days after the reconsideration decision is served. If it fails to apply for reconsideration, bring a lawsuit or perform its obligations within the time limit, the social insurance department may apply to the people's court for compulsory execution.

Chapter VIII Supplementary Provisions

Fortieth social endowment insurance is managed by the social insurance department where the unit is located. The central, provincial and Guangzhou troops are directly managed by the provincial social insurance department; In other cities and counties, it can be entrusted to the municipal social insurance department for management.

Forty-first provinces, cities and counties supplementary old-age insurance measures shall be formulated separately by the people's governments of provinces, cities and counties. Measures for supplementary endowment insurance for units shall be formulated by units in accordance with relevant regulations. These provisions are statutory basic old-age insurance clauses, except those that explicitly mention supplementary insurance.

Forty-second provincial people's government shall formulate detailed rules for implementation according to these regulations.

Article 43 These Regulations shall come into force as of 1 998165438+10/0.