The "measures" for occupational annuities of government agencies and institutions have been approved by the State Council, and are hereby printed and distributed to you, please implement them carefully.
the General Office of the State Council
2065438+March 27th, 2005
(This work is released to the public)
Measures for occupational annuities of government agencies and institutions
Article 1 In order to establish a multi-level old-age insurance system, ensure the living standards of the staff of government agencies and institutions after retirement, and promote the rational flow of human resources, these measures are formulated in accordance with the Decision of the State Council on the Reform of the Old-age Insurance System for Staff of Government Agencies and Institutions (Guo Fa [2015] No.2) and other relevant provisions.
Article 2 The term "occupational annuity" as mentioned in these Measures refers to the supplementary old-age insurance system established by government agencies and institutions and their staff on the basis of participating in the basic old-age insurance of government agencies and institutions.
Article 3 The scope of units and personnel to which these Measures apply is consistent with the scope of basic old-age insurance for participating institutions and institutions.
Article 4 The expenses required for occupational annuities shall be borne jointly by the unit and individual employees. The proportion of occupational annuity paid by the unit is 8% of the total wages of the unit, and the proportion of individual contribution is 4% of the wages paid by the unit, which is withheld and remitted by the unit. The payment base of units and individuals is consistent with the payment base of basic old-age insurance for staff of government agencies and institutions.
According to the economic and social development, the state adjusts the proportion of occupational annuity contributions of units and individuals in a timely manner.
Article 5 The occupational annuity fund consists of the following items:
(1) unit payment;
(2) individual payment;
(3) Income from investment and operation of occupational annuity funds;
(four) other income as prescribed by the state.
Article 6 Occupational annuity funds shall be managed by individual accounts. Accumulated actual account of individual contributions. For the unit that pays the full financial fee, the unit pays the fee by bookkeeping according to the information provided by the unit, and calculates the interest every year according to the bookkeeping rate uniformly announced by the state. Before the staff member retires, the accumulated storage amount of his occupational annuity account is recorded by the funds allocated by the finance at the same level; For non-financial fully funded units, the unit payment shall be accumulated in real accounts. The occupational annuity fund formed by the accumulation of real accounts shall be market-oriented and bear interest according to actual income.
The investment management of occupational annuity funds should follow the principles of prudence and risk diversification to ensure the safety, profitability and liquidity of occupational annuity funds. Specific investment management measures for occupational annuity funds shall be formulated separately by Ministry of Human Resources and Social Security and the Ministry of Finance jointly with relevant departments.
Article 7 The unit payment shall be included in my personal account of occupational annuity according to 8% of the individual payment base; Personal contributions are directly included in my personal account of occupational annuity.
The income from the investment and operation of the occupational annuity fund shall be included in the personal account of the occupational annuity in accordance with the regulations.
Article 8 When a staff member changes his/her work unit, the funds in the personal account of occupational annuity can be transferred accordingly. If a staff member fails to implement the occupational annuity or enterprise annuity system during the period of continuing education, joining the army, unemployment or new employment, his personal occupational annuity account will continue to be managed and operated by the original management institution. If the new employment unit has established the occupational annuity or enterprise annuity system, the original occupational annuity personal account funds will be transferred accordingly.
Article 9 A person who meets one of the following conditions may receive an occupational annuity:
(1) After the staff meets the retirement conditions stipulated by the state and goes through the retirement formalities according to law, I choose the method of receiving the occupational annuity treatment on a monthly basis. It can be used to purchase commercial endowment insurance products at one time, receive treatment according to the insurance contract and enjoy the corresponding inheritance rights; You can choose to calculate the monthly treatment standard of occupational annuity according to the number of months corresponding to my retirement, and the balance of personal account of occupational annuity also enjoys the right of inheritance. I won't change after I choose any payment method.
(two) the funds in the personal account of the occupational annuity for overseas residents can be paid to me in one lump sum according to my requirements.
(3) If a staff member dies while in office, the personal account balance of his occupational annuity can be inherited.
Those who do not meet one of the above conditions for receiving occupational annuities may not withdraw funds from their personal accounts in advance.
Article 10 Tax policies related to occupational annuities shall be implemented in accordance with relevant national laws, regulations and policies.
Eleventh social insurance agencies at all levels are responsible for the handling and management of occupational annuities.
Article 12 An occupational annuity fund shall entrust a qualified investment operation institution as an investment manager to be responsible for the investment operation of the occupational annuity fund; Qualified commercial banks should be selected as custodians to be responsible for the custody of occupational annuity funds. After the entrustment relationship is determined, a written contract shall be signed.
Article 13 The occupational annuity fund must be managed separately from the self-owned assets or other assets of the investment manager and custodian to ensure the independence of the occupational annuity property, and shall not be used for other purposes.
Fourteenth people's governments at or above the county level shall be responsible for the supervision and inspection of the implementation of these measures. In violation of the provisions of these measures, the administrative department of human resources and social security and the financial department shall give a warning and order it to make corrections.
Fifteenth disputes arising from the implementation of these measures, the staff can submit arbitration or appeal in accordance with the relevant laws and regulations of the state.
Article 16 These Measures shall be implemented as of 20 14, 10 and 1. Where the existing provisions are inconsistent with these measures, these measures shall prevail.
Seventeenth approach by the Ministry of Human Resources and Social Security and the Ministry of finance is responsible for the interpretation of.