Subjectivity of law: In recent years, with the development of Chengdu's economy, many foreigners have come to Chengdu to work hard and settle down, so many problems have arisen. Among them, what is the significance of social insurance fund is the focus of people's attention. Organize relevant content, welcome everyone to read. I hope these contents are helpful to everyone. 1. What is a social insurance fund? Social insurance fund refers to the special fund that the state requires the whole society to establish through legislation to pay social insurance benefits. Assets purchased with such funds and their value-added parts also belong to the scope of social insurance funds. Social insurance fund is also a fund raised by the state for holding social insurance undertakings, which is used to pay the insurance benefits and allowances enjoyed by workers due to temporary or permanent loss of working ability or job opportunities. II. The categories of social insurance funds mainly include five categories, namely: 1. Basic endowment insurance fund; 2. Basic medical insurance fund; 3. Industrial injury insurance fund; 4. Unemployment insurance fund; 5. Maternity insurance fund. Three. Source 1. The insurance premium paid by the insured according to a certain proportion of his wage income (if the wage income cannot be determined according to the average wage of employees); 2 by the insured units according to a certain proportion of the total wages of employees to pay insurance premiums; 3. Government financial subsidies to social insurance funds; 4. Bank interest or return on investment from social insurance funds and social donations. Four. Financing method 1. Pay-as-you-go system: Generally, employers and employees pay social insurance tax or social insurance premium according to a certain proportion of total wages. This financing model requires that the expenses to be paid for a social security measure in the current year or in recent years should be budgeted first, and then allocated to the units and individuals participating in social insurance according to a certain proportion, and then paid in the current year. 2. Complete accumulation system: Generally, workers are required to pay insurance premiums regularly by both employers and employees or only one of them according to a certain proportion of total wages, and deposit them in personal accounts as a fund for long-term storage, accumulation, preservation and appreciation. The ownership belongs to the individual, and it will be paid once or monthly when it is received according to the prescribed conditions. 3. Partial accumulation system: one part of the guarantee fee is paid as needed to meet the current demand, and the other part is accumulated to meet the growth of future payment demand. Legal objectivity: enterprise endowment insurance is an insurance system stipulated by the state that enterprises must pay for employees. Enterprise endowment insurance refers to an auxiliary endowment insurance established by enterprises according to their own economic strength and under the implementation policies and conditions stipulated by the state. It is located at the second level of the multi-level endowment insurance system, which is jointly implemented by the national macro guidance and internal decision-making of enterprises. Responsibilities of enterprise endowment insurance: the enterprise endowment insurance agency is responsible for handling endowment insurance affairs, collecting endowment insurance premiums according to law, and urging enterprises and insured persons to pay endowment insurance premiums in full and on time; Establish and improve the endowment insurance files and personal accounts of the insured, and ensure the safety and integrity of the endowment insurance files according to law; Pay the insured's basic pension and other old-age insurance benefits according to law; Handle the formalities for the transfer of the pension insurance relationship and personal account of the insured; Prepare the draft budget and final accounts of the endowment insurance fund on time, and compile accounting statistics; Operate the endowment insurance fund according to law to ensure the safe appreciation of the fund; Providing endowment insurance consultation and inquiry services for enterprises and insured persons; Organize and promote socialized management services for retirees; Other duties stipulated by the state and local governments. Collection scope of enterprise old-age insurance: According to the Provisional Regulations on the Collection of Social Insurance (Order No.259 of the State Council), state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises and their employees, enterprises with enterprise management and their employees, urban individual industrial and commercial households and flexible employees are included in the collection scope of enterprise old-age insurance. Application for enterprise old-age insurance: the insured units and individuals shall go through the formalities of applying for insurance and payment in accordance with the Interim Measures for the Administration of Social Insurance Registration and the Interim Measures for the Administration of Social Insurance Premium Application and Payment. 1. When the employing unit (including individual industrial and commercial households, the same below) declares to participate in endowment insurance according to law, it shall handle social insurance registration in time as required, and require it to fill in the social insurance registration form and the social insurance personnel information form, and provide the following documents and materials: (1) business license, certificate of approval for establishment or other approved practice certificates; (2) Certificate of uniform code of organization; (3) Citizen ID card, household register, labor contract or other materials that can prove the existence of labor relations; (4) If the organization transfers, it is also necessary to provide a letter of introduction on the transfer of social insurance relations issued by the social security agency in the transfer place and the insured information of the units and individuals. 2. When applying for social insurance registration, a person who is insured as a flexible employee should fill in the Form of Persons Participating in Enterprise Endowment Insurance and provide the following documents and materials: (1) ID card; (2) account books; (3) If you have been insured in other co-ordination areas before registration, you should also provide the "Enterprise Pension Insurance Relationship Transfer Form" issued by the social security agency of the original insured place; (4) If the labor relationship is terminated with the unit, relevant certificates such as Notice of Termination of Labor Contract or Notice of Termination of Labor Contract shall also be provided; After the unit or individual has passed the examination, it shall establish basic insurance information in time and issue social insurance registration certificate and enterprise endowment insurance manual. 3. When the insured unit should change the social insurance registration according to law, it shall fill in the social insurance change registration form and provide the following documents and materials: (1) Application for social insurance change registration; (2) the industrial and commercial change registration form and the change certificate approved by the relevant departments or units; (3) social insurance registration certificate; (4) Organization Uniform Code Certificate. After the social insurance change is approved, the relevant contents shall be entered according to the requirements of the information system. If the contents of the change registration of social insurance involve the contents of the social insurance registration certificate and need to be changed, the original social insurance registration certificate shall be withdrawn and reissued. 4. When the insured unit cancels the social insurance registration according to law, it needs to fill in the social insurance cancellation registration form, and provide the following documents and materials according to the cancellation type: (1) legal documents such as cancellation notice or enterprise bankruptcy court ruling; (2) the relevant documents approved by the competent department of the unit for dissolution, cancellation and termination; (3) the certificate that the relevant departments have approved the transfer-out and transfer-in of social security institutions to accept; After the cancellation of social insurance registration is approved, the cancellation of social insurance registration certificate will be recovered, stamped with the "cancellation" chapter, and all information of the unit will be sealed. Personalization of the above business will be completed on the same day, and batch business will be completed in the same month, and special circumstances will be appropriately extended. Examination and approval of enterprise pension insurance benefits: 1. One month before the statutory retirement age, employees should apply for retirement, fill in the basic old-age insurance benefits review form, and submit the following documents and materials to the old-age insurance agency for review: (1) Copy of ID card; (2) The files of the persons to be retired; (3) The personnel who have gone through the retirement (post) formalities before the new insured unit is insured, and provide the original approved retirement (post) certification materials; (4) For retirees due to illness, resignation and special types of work, the insured units shall declare and publicize in strict accordance with the provisions of document No.43 of Yu Labor Insurance [1999], and provide the time and content of publicity; (5) Other documents and materials stipulated by policies and regulations. The social insurance agency shall examine the authenticity of the documents and materials declared by the insured units. 2. For those who have passed the examination and retired with the approval of the labor and social security department, according to the Notice of the Henan Provincial Department of Labor and Social Security and the Henan Provincial Department of Finance on Several Issues Concerning the Reform of the Basic Pension Plan for Enterprise Employees; "(Yulaoshe Pension [2006] No.26), calculate the basic pension, establish a retiree information base, print the retirement pension insurance treatment calculation form in triplicate, one for the social security agency, one for the archive and one for the retirees. 3, since the approval of retirement (post) next month, for its pension benefits to apply for complete procedures to pay pensions, through the bank or post office to implement social distribution every month. 4, retired (post) personnel died, before retirement, their units or community management services or their dependent relatives, should be within 5 days from the date of their death, fill out the "application form for the death treatment of retirees", and plan the death treatment of retired (post) personnel. For retired (post) personnel, missing persons, sentenced or reeducation-through-labor personnel who fail to provide death certificates in time after death, and those who refuse to provide living conditions or cannot prove their living conditions, the old-age insurance institutions will stop issuing their old-age insurance benefits.