1. The provincial government entrusts the Provincial Department of Labor and Personnel to set up a pension fund co-ordination office to be responsible for the co-ordination of the province's pension funds; Before the establishment of the organization, the Insurance and Welfare Department of the Provincial Labor and Personnel Department will temporarily assume its responsibilities.
2 city, state and county (city, county) should establish a social co-ordination organization to be responsible for the co-ordination of retirement funds in the region; The name of its institution shall be determined by the people's government of the city or county.
3 city, prefecture and county (city, district) staffing management institutions. Counties (cities, districts) have three to five full-time staff, and cities, prefectures and States have three to seven full-time staff.
4 social co-ordination institutions at all levels are institutions of the labor and personnel departments at the same level, and the required funds should be planned, reported to the finance department at the same level for approval, and solved from the retirement co-ordination fund. Start-up funds can be paid in advance from local financial expenditures and then offset from the overall retirement fund. Article 4 The overall planning of the project
1. Retirement expenses (including monthly retirement living expenses of retirees).
2. Non-staple food price subsidies.
3. Food and coal subsidies.
4. Living allowance for retired and resigned personnel.
5. Winter heating subsidy. Article 5 After overall planning, the relationship between retired workers and their units remains unchanged, and the study, life, medical care and welfare benefits except for overall planning projects are still managed by the original units. The extraction, payment and distribution of retirement funds shall be the responsibility of the labor wages and financial departments of all units, and apply for funds from social co-ordination institutions on a monthly basis. Social co-ordination institutions shall review and allocate funds to enterprises within three days. Article 6 The extraction of the overall fund can be based on the needs of the overall project and the principle of "fixed income with expenditure and slight surplus", and extracted according to a certain proportion of the total wages of employees; Can also be part of the total wages of employees according to a certain proportion of the provision, part of the provision according to the number of retirees; The extraction ratio can be fixed for one year or several years, and then adjusted when it expires. The specific measures shall be determined by the municipal, prefectural and county labor and personnel departments and financial departments according to the actual situation, and reported to the provincial labor and personnel departments and financial departments for the record.
The extracted retirement fee is extracted by the enterprise before tax and charged in the business expenses, and the institution is charged in the business expenses. Article 7 In order to ensure the timely payment of retirement benefits, all units participating in the overall planning should pay the retirement fund of 1 month in advance, and then pay it in full to the local social overall planning institution before 10/month every month for turnover, and withhold it last month and pay it next month. Corresponding to the payment of the overall fund, the social overall organization can entrust the local industrial and commercial bank to collect money through the Trust Business Collection Power of Attorney (if there is no industrial and commercial bank, it can entrust the Agricultural Bank to handle it), and the specific measures shall be implemented by referring to the documentNo. (84) 17 of the Provincial Industrial and Commercial Bank. Failing to pay within the time limit, a fine of 5/1000 will be imposed every day. The overdue fine is transferred to the retirement fund, and the overdue fine shall not be charged from the non-operating expenses, and shall be paid by its own fund.
Retirement funds are not taxed and do not charge surcharges. Article 8 City, prefecture and state social co-ordination institutions may open a trust account of "social co-ordination fund" in the local industrial and commercial bank trust company, and county social co-ordination institutions may open a deposit account of "social co-ordination fund" in the county industrial and commercial bank, and all the co-ordination funds are deposited in the bank, which is supervised by the bank and earmarked for special purposes. The interest deposited in the bank shall be handled in accordance with the provisions of DocumentNo. (1985) 1 of the Provincial Department of Labor and Personnel and Jilin Branch of Industrial and Commercial Bank of China before there is a unified national regulation. All interest on the deposit is transferred to the retirement fund. Article 9 Retirement expenses of retired workers shall be paid by the original unit. In order to extract, use and manage pensions, social co-ordination institutions at all levels should establish special accounting and statistical systems and establish retirement fund manuals. The monthly retirement fee payable by each unit shall be approved and recorded in the registration manual by social co-ordination institutions at all levels according to the method of differential payment and differential appropriation, and shall be paid and collected by the unit in the bank on schedule according to the approved amount, and distributed to retirees on time. Article 10 The county (city) social co-ordination institutions shall extract 5% of the total retirement fund as the rollover fund every month, and 80% of the rollover fund shall be retained and adjusted by the city and county co-ordination institutions, 10% shall be turned over to the city, prefecture and state for adjustment, and 10% shall be turned over to the provincial social co-ordination institutions for adjustment.
The use of retirement funds should be supervised by finance, banks and trade unions. Eleventh retirement, resignation approval procedures, to participate in the overall planning of pension funds, should be strictly in accordance with the relevant provisions of the state. If it is necessary to retire early, it shall be audited by the competent department and reported to the local social co-ordination agency for approval. The competent department shall be responsible for the division and management of retired and resigned personnel if the units participating in the overall planning are related, stopped, merged and time-sharing.