Article 1 These implementation measures are formulated in accordance with the Regulations of Yunnan Province on Basic Old-age Insurance for Enterprise Employees and relevant regulations.
Article 2 These Measures shall apply to the following units and personnel within the administrative area of our province (hereinafter referred to as employers and employees):
(1) State-owned enterprises and their employees;
(2) Urban collective enterprises and their employees;
(3) Enterprises with foreign investment, institutions of foreign enterprises in Yunnan and their Chinese employees;
(four) urban private enterprises, owners and their employees, urban individual industrial and commercial households, urban individual workers;
(5) Institutions stationed in Yunnan from other provinces and their employees;
(six) retirees within the scope of overall planning.
These Measures shall apply to the basic old-age insurance for self-supporting institutions and their employees.
Article 3 A multi-level old-age insurance system combining basic old-age insurance, enterprise supplementary old-age insurance and personal savings old-age insurance shall be implemented.
Fourth provincial labor security administrative departments in charge of the province's basic old-age insurance; The administrative department of labor and social security of the prefecture (city) and county (district, city) shall be responsible for the management of the basic old-age insurance within their respective administrative areas in accordance with the prescribed duties; Social insurance institutions at or above the county level are responsible for the specific business of basic old-age insurance.
Fifth supervision institutions of the administrative department of labor security shall be responsible for the law enforcement and supervision of the basic old-age insurance.
Article 6 The basic old-age insurance fund shall be included in the financial special account of social security fund, and the management of revenue and expenditure shall be carried out separately, and the fund shall be used for special purposes. No unit or individual may occupy, misappropriate or balance the financial budget. The specific management measures shall be studied and formulated by the provincial finance department in conjunction with relevant departments.
Seventh basic old-age insurance funds to implement provincial co-ordination. When the basic old-age insurance fund is insufficient to pay in the current year, it shall be solved in the following order:
(a) the use of deposits in accumulated balances over the years;
(two) when the deposit is insufficient to meet the demand, the national bonds purchased by the fund can be transferred or put forward, and the specific measures shall be implemented in accordance with the relevant provisions of the Ministry of Finance;
(three) when the transfer or payment of national debt still cannot guarantee the payment demand, it shall be adjusted by the provincial adjustment fund;
(four) there are still deficiencies after adjustment, which shall be solved by the financial department at the same level;
(five) in the financial support at the same time, according to the need to adjust the proportion of payment, after approval in accordance with the relevant provisions of the State Council.
Article 8 the basic old-age insurance fund budget shall be compiled and summarized by the provincial social insurance institution, audited by the provincial labor and social security administrative department, audited by the provincial finance department, and implemented after being submitted to the provincial people's government for approval.
The final accounts of the basic old-age insurance fund shall be compiled by the provincial social insurance institution in the annual financial report of the fund, reviewed and summarized by the provincial labor and social security administrative department, sent to the provincial finance department for review, and submitted to the provincial people's government for approval.
Article 9 The basic old-age insurance premium shall be collected by the local tax authorities. Social insurance institutions shall promptly notify the local tax authorities responsible for the collection of the relevant approved materials, collection plans and changes in the insured units; According to the payment list provided by social insurance institutions, the local tax department collects the basic old-age insurance premiums in full from employers and employees on a monthly basis to ensure that the basic old-age insurance premiums are collected and put into storage on time.
Tenth basic old-age insurance premiums paid by the employer and individual employees. The basic old-age insurance premiums paid by employees according to regulations shall be withheld and remitted by the employer; The basic old-age insurance premiums for urban individual industrial and commercial households and urban individual workers are paid by individuals. Retirees do not pay the basic old-age insurance premium.
The basic old-age insurance premium paid by the employer shall be paid before tax, and the basic old-age insurance premium paid by the individual according to the prescribed proportion shall not be included in the individual's monthly salary income, and shall be exempted from personal income tax.
Employers and employees should pay the basic old-age insurance premium in full and on time according to regulations. Those who refuse to pay or conceal it should be held accountable according to law and exposed to the public. If an employee fails to pay the basic old-age insurance premium according to the regulations when calculating the basic pension for retirement, 2% of his monthly basic pension will be deducted for every full 1 year, and so on.
Eleventh payment base and payment rate
(a) the employer shall pay the basic old-age insurance premium based on the total annual salary of the unit, and when the total number of individual payment bases is greater than the total salary of the unit, the total number of individual payment bases shall be used as the unit payment base; Workers pay the basic old-age insurance premium according to their average monthly salary in the above years (my monthly salary is the total monthly salary stipulated by the Bureau of Statistics, and the monthly salary is higher than 300% of the average monthly salary of employees in the province in the previous year, with 300% of the average monthly salary of employees in the province in the above years as the payment base; If the monthly salary is lower than 60% of the average monthly salary of employees in the whole province in the previous year, 60% of the average monthly salary of employees in the whole province in the previous year will be used as the payment base).
(2) Urban individual industrial and commercial households (including employees) and urban individual laborers choose a grade as the base for paying the basic old-age insurance premium according to 60% to 300% of the average monthly salary of employees in the whole province in the previous year, and the total rate is 18%, of which urban individual industrial and commercial households pay 10% and employees pay 8%.
The basic old-age insurance rate for urban individual industrial and commercial households and urban individual workers is 18%, which shall be borne by myself.
(three) after the termination of the labor relationship with the original employer, the new employer and individual shall continue to pay the basic old-age insurance premium; Self-employed and self-employed, I will continue to pay the basic old-age insurance premium according to the payment base and rate of individual industrial and commercial households specified in Item (2) of this article, and continue to pay the old-age insurance. The payment period (including deemed payment period) before and after my re-employment is calculated continuously. The social insurance institution shall handle the relevant formalities for it.
Article 12 Social insurance institutions shall establish individual accounts for basic old-age insurance for employees participating in basic old-age insurance according to the resident ID number.
Personal accounts are credited to 1 1% of the individual contribution base, of which all individual contributions of employees are credited to personal accounts, and the rest are credited to the employer.
The interest on the amount stored in individual accounts shall be calculated by the administrative department of labor and social security with reference to the interest rate of bank deposits in the same period of each year.
Thirteenth employees stop paying the basic old-age insurance premiums, their personal accounts will not be recorded, and the payment period will not be calculated. Their personal accounts will be sealed by social insurance institutions, and the savings will continue to bear interest. If the basic old-age insurance premium continues to be paid after the interruption of payment, the payment period before and after the interruption (including the deemed payment period) shall be calculated cumulatively according to the provisions.
Article 14 The individual payment principal and interest in the individual account can be inherited.
If an employee or retiree dies, his legal heir shall provide the death certificate to the enterprise and the local social insurance institution in time. After handling the relevant formalities, the amount of the estate shall be calculated according to the following formula and paid to its legal heir in one lump sum:
Inheritance amount = total individual payment principal and interest/120 months ×( 120 months-months of collection)
Fifteenth workers in the province to co-ordinate the flow, only the transfer of basic old-age insurance and personal account files, not the transfer of funds; When employees flow across provinces, in addition to transferring the basic old-age insurance relationship and personal account files, the amount of personal account storage should also be transferred.
Sixteenth workers who meet one of the following conditions may apply for retirement with the approval of the administrative department of labor security:
Men over 60 years old.
Women who have reached the age of 50 and have worked in production or logistics service posts for 5 years can apply for retirement;
Women who have reached the age of 50 and work in management technical posts, although working in production or logistics service posts, but have worked in production or logistics service posts for less than 5 years continuously, must reach the age of 55 before they can apply for retirement.
In case of any change in management technical posts and production and logistics posts, the employing unit shall, after verification by the administrative department of labor and social security, go through the formalities for changing the labor contract and send it to the social insurance institution for filing.
(2) Men aged 55 or above and women aged 45 or above, who are engaged in high-altitude and particularly heavy manual labor, have been engaged in this type of work for a total of 10 years, engaged in underground and high-temperature work for a total of 9 years, and engaged in other jobs harmful to health for a total of 8 years (the above jobs are referred to as special jobs, the same below);
Men over 55 years of age, women over 45 years of age, engaged in special types of work accumulated time is less than the prescribed number of years, in accordance with the retirement age stipulated in item (a) of this article.
For the change of special types of work and non-special types of work, the employer shall go through the formalities for the change of labor contract within one week after the change of types of work, and after verification by the administrative department of labor security, send it to the social insurance institution for the record.
(3) Workers who are disabled due to illness or non-work-related injuries and have been confirmed to be completely incapacitated by the labor appraisal committees at the prefecture, state or municipal level or above shall be 50 years old for men and 45 years old for women.
(four) workers who are disabled at work have completely lost their ability to work after identification.
(5) For employees of state-owned enterprises who have gone bankrupt according to law and are less than 5 years away from the statutory retirement age [that is, they meet the provisions in Item (1) of this article], the enterprise shall pay the basic pension payable after the statutory retirement age 10 year in one lump sum upon his own application [basic pension payable after the statutory retirement age 10 year = basic pension actually paid by himself ×65438]. However, unless otherwise stipulated by the state, personnel engaged in special types of work may not apply for early retirement on the basis of the original retirement age.
When the above conditions need to be stipulated separately due to changes in circumstances, they shall be put forward by the provincial labor and social security administrative department and implemented after being approved by the provincial people's government.
Article 17 Retirement approval
(a) workers meet the prescribed retirement conditions, by the unit to fill in the "Yunnan Province, retired workers basic old-age insurance treatment approval form" (in triplicate), signed by the competent department, social insurance institutions for examination and handling (enterprises without competent department or the competent department of the enterprise is not in the region, directly reported to the social insurance institutions for examination and handling), submitted to the administrative department of labor and social security for examination and approval, and issued a retirement certificate.
Urban individual industrial and commercial households and urban individual workers who meet the prescribed retirement conditions shall submit a written application by themselves, and after being examined and treated by social insurance institutions, they shall be reported to the administrative department of labor security at the same level for examination and approval, and a retirement certificate shall be issued.
(II) Employees who are engaged in high altitude, high temperature, toxic and harmful, underground, especially heavy manual labor, who are disabled due to illness or non-work-related disability and completely lose their ability to work and retire early, as well as those who originally implemented industry co-ordination units in accordance with the relevant provisions of the state, shall be reported to the provincial social insurance institutions for examination and approval according to relevant procedures, and shall be examined and approved by the provincial labor and social security administrative department. Other employers shall report to the local, state and municipal labor and social security administrative departments for examination and approval according to relevant procedures.
Employees engaged in special types of work need to submit their own archives related to special types of work for retirement approval.
(3) The retirement of employees who are disabled due to work shall be implemented in accordance with the provisions of the Notice of the General Office of the People's Government of Yunnan Province on Forwarding the Interim Measures for Industrial Injury Insurance for Enterprise Employees and the Interim Measures for Maternity Insurance for Enterprise Employees in Yunnan Province.
(four) the identification of work-related disability completely lost the ability to work, according to the existing relevant regulations.
Identify employees who have completely lost their ability to work due to illness or non-work-related disability. The original industry co-ordination unit was identified by the Provincial Labor Appraisal Committee; Other enterprises shall be appraised by the local, state and municipal labor appraisal committees according to their affiliation with social insurance institutions. The identified employees must hold their ID cards to the hospitals at or above the county level designated by the labor appraisal committee under their jurisdiction for disease diagnosis. The hospital issues a diagnosis certificate, and the labor appraisal committee makes an appraisal conclusion based on the diagnosis certificate.
The identification of the date of birth of employees should be based on the combination of resident identity cards and employee files. When the employee's ID card is inconsistent with the date of birth recorded in the file, the earliest date of birth recorded in my file shall prevail.
Article 18 Term of payment
(a) the payment period of employees, including deemed payment period and actual payment period. Workers in the establishment of basic old-age insurance personal accounts, according to the relevant provisions of the state and the province that the continuous length of service, as the payment period; The actual payment period after the establishment of the basic old-age insurance personal account is the actual payment period (after deducting the interruption payment period).
(2) For contract employees who join the work after June 1 98610/day, the payment period shall be calculated from the actual payment date.
1995 (the time when the original industry co-ordinating unit actually established the individual account of the basic old-age insurance) Before September 30th, the length of service (no more than five years) converted by the personnel engaged in special types of work according to the relevant regulations can be regarded as the payment period, but it can only be used when calculating the treatment according to the original method when retiring.
(3)1Before September 30, 995, employees who were appointed to start their own businesses after dissolving their labor relations with the former state-owned enterprises. I am willing to pay the basic old-age insurance premium from June 30th, 1995+00 and 1 year (the payment base, rates and personal account records of the basic old-age insurance premium shall be implemented according to the relevant provisions of these Measures for individual industrial and commercial households in cities and towns), and I will pay it in the former state-owned enterprise.
(4) People who used to work in government agencies and institutions left their jobs before September 30, 1995, then resumed their jobs, participated in social insurance, and set up personal accounts from June 1995 to June 1 day. The continuous length of service recognized according to relevant state regulations before leaving their jobs can be regarded as the payment period. If a personal account has not been established since 1 995101,the basic old-age insurance premium must be paid in accordance with the regulations and a personal account must be established. The continuous service recognized by the state before leaving the company can be regarded as the payment period.
People who used to work in government agencies and institutions, after19951kloc-0/,leave their jobs, participate in social insurance, and set up personal accounts. The continuous length of service recognized by the state before leaving their jobs can be regarded as the payment period.
The length of service recognized in accordance with the relevant provisions of the state before leaving the company can only be regarded as the payment period after the file certification materials of the original unit are recognized by the administrative department of labor security.
Nineteenth employees who meet the retirement conditions and have accumulated payment years exceeding 15 years shall enjoy basic pension benefits on a monthly basis in accordance with the following provisions:
(a) after the establishment of the personal account of the basic old-age insurance, the employees who participate in the basic old-age insurance will pay the basic pension on a monthly basis according to the following formula:
Monthly basic pension = monthly basic pension (the average monthly salary of employees in the province in the previous year ×20%)+ monthly personal account pension (the amount of personal account storage120).
(two) to participate in the basic old-age insurance before the establishment of the basic old-age insurance personal account, and to retire after the promulgation of these measures, the monthly basic pension shall be calculated according to the following methods:
Monthly basic pension = monthly basic pension+monthly personal account pension+monthly transitional pension
Monthly transitional pension = employee's indexed monthly average payment salary × 1.4%× deemed payment period before establishing personal account.
Indexing average monthly payment salary = [(I pay salary in the first year of establishing personal account/I pay salary in the last year of establishing personal account+I pay salary in the second year of establishing personal account/I pay salary in the first year of establishing personal account+] ... I pay salary in the year of retirement/I pay salary in the last year of retirement) ÷ (year of retirement-year of establishing personal account-interruption of payment period) ]× I establish an individual.
If the sum of monthly basic pension, personal account pension and transitional pension is lower than the monthly basic pension calculated according to the original method, the transitional adjustment fund will be issued monthly to make up the difference.
The monthly transitional adjustment fund is1March 3, 19981day, the difference between the basic pension calculated according to the old method and the basic pension calculated according to the new method.
(three) the monthly basic pension shall not be higher than three times the average monthly basic pension of retirees in the province in the previous year when employees retire; Nor shall it be less than 60% of the monthly average basic pension of retirees in the whole province in the previous year when employees retire.
(four) the retirement benefits of retirees shall be implemented in accordance with relevant regulations.
Article 20 The honorary treatment of the model workers, advanced producers (workers) awarded by the the State Council and provincial governments and the combat heroes, models and advanced workers awarded by units above the corps level of China People's Liberation Army shall be handled in accordance with the relevant provisions of the state and the province.
Twenty-first employees who are disabled due to illness or non-work-related disability and have completely lost their ability to work after identification, whose payment period reaches 15 years, that is, men under 50 years old and women under 45 years old, can apply for retirement, and their basic pension is calculated according to the following formula:
(a) employees who participate in the basic old-age insurance after the establishment of the personal account of the basic old-age insurance shall be implemented in accordance with Item (1) of Article 19 of these Measures;
(two) employees who have participated in the basic old-age insurance before the establishment of the personal account of the basic old-age insurance, monthly basic pension = basic pension+personal account pension+transitional pension, of which:
Monthly transitional pension = employee's indexed average monthly salary × 1%× payment period before the establishment of personal account of basic old-age insurance (including the period that can be regarded as payment according to regulations), and does not enjoy transitional adjustment.
Twenty-second workers with work-related injuries who have reached one to four levels of disability through labor appraisal have participated in basic old-age insurance and work-related injury insurance. Resignation benefits are paid from endowment insurance or industrial injury insurance, and are chosen by the disabled.
Article 23 The insured whose payment period is1July, 1997 16 (including the period that can be regarded as payment according to regulations) is over 18 years but less than 15 years.1June, 1995 10 was approved by the people's government at or above the county level. When reaching the statutory retirement age, if the payment is less than 15 years, the payment period can be extended, and the basic pension will be paid year by year according to the normal payment base and rate of units and individuals. After the payment period reaches 15 years, the basic pension will be paid according to the relevant regulations.
Article 24 If an employee reaches the national statutory retirement age, and the accumulated payment period is less than 15, and meets the conditions stipulated in Article 23 of these Measures, but is unwilling to extend the payment according to the regulations, he will receive the basic pension in one lump sum after going through the retirement formalities, and terminate the basic old-age insurance relationship at the same time.
The amount of basic pension received at one time is: the average monthly salary of employees in the whole province in the previous year × the payment period+the total amount of personal account storage at retirement. The above expenses are paid by social insurance institutions from the basic old-age insurance fund.
Article 251Employers established before September 30, 1995 who participate in social pooling of basic old-age insurance after the implementation of these measures shall participate in social basic old-age insurance at the rate of 1 1% of the average monthly salary of employees in the whole province in the previous year (both employers and individuals pay * * *). The proportion of individual contributions shall be implemented according to the existing regulations. Pay back the basic old-age insurance premium from 1995 10 to 1, and set up individual accounts for employees' basic old-age insurance from 1995 1.
The employing units established after 1 9951June1shall, from the month of industrial and commercial registration, go through the social insurance registration declaration according to the regulations, and pay the basic old-age insurance premium in full and on time according to the base approved by the social insurance institution and the prescribed proportion.
Urban collective enterprises that have not participated in the endowment insurance and have stopped production for many years shall be handled in accordance with the provisions of the State Council Guofa [2000] No.8 document.
Twenty-sixth urban individual industrial and commercial households, urban individual workers to participate in the basic old-age insurance as a whole, according to the agreement, monthly, quarterly or annual payment of basic old-age insurance premiums. If it is agreed to pay quarterly or annually, the basic old-age insurance premiums for the current season and year shall be paid in full in the month of enrollment. In the future, the basic old-age insurance premium will be paid quarterly and annually in the first month of the quarter and 1 month of that year respectively.
The tax department should set up a personal payment window to handle the payment business.
Article 27 For state-owned enterprises that have been approved by the state and the province to go bankrupt, the retirees before bankruptcy shall pay the endowment insurance premium according to the following formula, and the liquidation group will transfer it to the "social security financial special account" at one time from the liquidation fund.
The basic old-age insurance premium for retirees = my actual monthly pension ×1February× year (legal retirement age+10 year-actual age).
During the bankruptcy period (from the date when the court declares bankruptcy), employees who meet the retirement conditions in that year (natural year) can apply for retirement, and the basic pension will be paid according to regulations.
Where the unit that owes the basic old-age insurance premium is merged or merged with other units, the merged party or the merged unit shall repay the basic old-age insurance premium owed by it (including loans and arrears).
According to the Notice of the State Council on Printing and Distributing the Interim Measures for the Resettlement of Old, Weak, Sick and Disabled Cadres in the State Council and the Interim Measures for the Retirement and Resignation of Workers in the State Council (Guo Fa [1978] 104), except for special jobs, the basic pension will not be reduced by 65,438+every time. The calculation formula for reducing the basic pension is: basic pension = (basic pension+transitional pension+adjustment fund and various subsidies) ×( 1- early retirement years× 2%)+personal account pension.
Twenty-eighth employees do not meet the statutory retirement conditions to settle in foreign countries or Hongkong, Macao, Taiwan Province Province, the basic old-age insurance premiums and interest paid by individuals in their personal accounts for basic old-age insurance shall be paid to them in one lump sum, and the basic old-age insurance relationship shall be terminated at the same time.
Twenty-ninth retirees who receive the basic pension on a monthly basis and settle abroad or in Hongkong, Macao and Taiwan Province shall provide the survival certificate issued by the relevant departments stipulated by the state every six months, and the social insurance agency shall receive the basic pension on their behalf.
Article 30 After being sentenced, retirees will not enjoy the basic pension benefits while serving their sentences, but will continue to enjoy the basic pension benefits before serving their sentences after being released from prison.
A person sentenced to criminal detention or fixed-term imprisonment with a suspended sentence of less than three years may enjoy basic pension benefits during the period of criminal detention or suspended sentence.
Reeducation-through-labor personnel can enjoy basic pension benefits during the period of reeducation through labor.
Thirty-first basic pensions for retirees shall be adjusted in a timely manner according to the average wage growth rate of enterprise employees in the province. The specific adjustment measures are pointed out by the provincial labor security administrative department and the provincial finance department, and announced after being approved by the provincial people's government.
The treatment adjustment of retirees from self-supporting institutions who participate in the social pooling of basic old-age insurance for enterprise employees shall be implemented in accordance with enterprise standards.
Thirty-second social insurance institutions affiliated to the administrative departments of labor security at all levels shall be included in the budget by the finance at the same level, and shall not be charged from the basic old-age insurance fund. The provincial finance should subsidize the funds needed by the social insurance institutions in the industry.
Thirty-third advocate and encourage employers to actively carry out supplementary old-age insurance.
The supplementary endowment insurance premium extracted by enterprises for employees generally does not exceed the total wages of employees for two months in that year, and the required funds shall be charged in the balance wages of that year or over the years.
Enterprises choose supplementary endowment insurance handled by social insurance institutions, and social insurance institutions establish individual accounts for supplementary endowment insurance for employees according to the list of employees provided by employers and the details of payment amount, and bear interest according to regulations. Enterprise supplementary endowment insurance special account storage, no social adjustment. When employees transfer their units, the supplementary pension insurance money of the enterprise will be transferred to the social insurance institution where the new unit is located.
Thirty-fourth enterprises to supplement the old-age insurance money owned by the employees themselves. When retiring, the social insurance institution will pay me in one lump sum or in installments according to my requirements. If the employee dies, all supplementary pension insurance will be paid to his legal heir or designated beneficiary.
Thirty-fifth social insurance institutions should improve the service level of socialized management, do a good job in the service of retirees, and gradually realize the socialized distribution of basic pensions for retirees. The required business expenses are solved by the financial budget at the same level.
Article 36 The administrative departments of labor and social security, social insurance institutions and local tax departments have the right to consult the employee roster, total wages, financial accounting books and other relevant materials of the employing units according to the needs of their work.
The administrative department of labor and social security shall conduct an annual review of labor and social security law enforcement on the participation of employers in the basic old-age insurance. When handling the annual inspection of industry and commerce, the employer shall submit the qualified materials of the annual inspection by the labor and social security department and the appraisal certificate provided by the local tax department that the employer has paid the basic old-age insurance premium.
Thirty-seventh "Yunnan Province enterprise employee retirement certificate" and "Yunnan Province employee retirement basic old-age insurance treatment approval form" are uniformly printed by the provincial labor and social security administrative department.
Article 38 These Measures shall come into force as of the date of promulgation. Where the relevant provisions formulated before the implementation of these Measures are inconsistent with these Measures, these Measures shall prevail.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.