I. Definition-What is social security?
Social insurance is a social insurance policy and measure mandated by the state through legislation and funded by workers, enterprise employers and the state to help social members prevent income interruption, reduction and loss when they encounter social risks such as old age, work injury, illness, maternity, disability, unemployment and death, so that they can maintain their basic livelihood.
2. What does social insurance include?
Basic old-age insurance, unemployment insurance, basic medical insurance, industrial injury insurance and maternity insurance.
Three, the characteristics of social insurance:
(1) supportability. The fundamental purpose of implementing social insurance is to ensure the basic life of workers after losing their ability to work, thus maintaining social stability.
(2) legitimacy. This is national legislation and law enforcement. Beneficiaries of insurance benefits and their units must participate in and pay social insurance funds in accordance with regulations, and cannot voluntarily. The legal system is the organizational guarantee to realize social insurance, which aims to ensure that workers get personal insurance because of temporary or permanent loss of working ability and unemployment, and stabilize social order.
(3) mutual assistance. Refers to social insurance in accordance with the principle of social risk. Social insurance expenses should be coordinated with the society and a social insurance fund should be established. Social insurance institutions should make use of mutual assistance, uniformly adjust funds, pay insurance premiums and provide services, redistribute income, and ensure the lives of workers participating in social insurance.
(4) welfare. Society does not aim at profit, it solves the biggest social security problem with the minimum cost, which belongs to the nature of social welfare.
(5) universality. Social insurance has a wide range of implementation, which is generally implemented among all employees and their immediate family members.
Four stages of social insurance development
The first stage, from 195 1 to 1966. Under the general framework, the first stage is national security, because new work has just been established and we are a socialist country. All the contributions of workers are fair, and the concept of labor security is also done by the state as the main investor and undertaker.
Four stages of social insurance development
In the second stage, there was a change from 1969 to 1984. It is also a special historical period from 1969 state guarantee to enterprise guarantee, so it is not a very mature change, because it is also a track in the gradual development of labor security system.
Four stages of social insurance development
The third stage, from 1984 to 1995, is a new stage of social overall planning, and from 1984 to 1995, it is about providing for the aged, and it is all about enterprise payment, social financing and national compensation guarantee. At the same time, 1995 laid the whole current theoretical framework and the social security system that continues to this day.
Four stages of social insurance development
From 65438 to 0995, it became a combination of unified accounts and unified accounts. The concept of unified accounting and unified accounting actually means that when a worker retires or has risks such as retirement, pension and unemployment, the basic guarantee of life is shared by both the state and the individual, not entirely borne by either of them.
65438-0995 In the Notice on Deepening the Reform of the Old-age Insurance System for Enterprise Employees, the State Council pointed out that the state encourages enterprises to supplement old-age insurance and personal savings insurance while establishing basic old-age insurance and ensuring the basic livelihood of retirees. After the enterprise pays the basic old-age insurance premium (social security) according to the regulations, it can supplement the old-age insurance for employees under the guidance of national policies and according to the economic benefits of the unit. Enterprises supplement endowment insurance and personal savings endowment insurance (commercial insurance), and enterprises and individuals choose insurance companies independently.
Five, the payment period of social insurance
Minimum 15 years (20 years of medical insurance), in principle, payment will be made until retirement.
If the payment has reached 15 years, the basic pension and personal account pension will be paid monthly. If the payment is less than 15 years, the amount stored in the personal account (including interest) will be sent to me at one time, and the pension insurance relationship will be terminated at the same time.
Six, the social insurance payment problem
First, it is divided into overall account and personal account.
The overall account is paid by the enterprise, and the personal account is paid by the insured.
Second, the payment base
According to the average wage of employees in this city, the social security agency adjusts the payment base in July every year.
Social insurance payment problem
Third, the payment standard
1, enterprise standard
33% of payment base, 28% of endowment insurance, 3% of unemployment, 1% of work injury and maternity. (Individual endowment insurance 8%, unemployment insurance 1%, and the rest shall be borne by the unit).
2, individual industrial and commercial households and freelancers
20% of the payment base, only pay endowment insurance, not including others.
(The payment base is different. )
Foundation of Qidong's implementation in recent years
I. Enterprise Standards
There were 658 cases in the first half of 2005 and 725 cases in the second half.
There were 725 cases in the first half of 2006 and 956 cases in the second half of 2006.
956 in the first half of 2007 and 1 189 in the second half of 2007.
The first half of 2008 1 189 and the second half of 2008 1369.
Second, individual industrial and commercial households and freelancers
In 2007, the payment base was 14676.
In 2008, the payment base was 16644.
In 2009, the payment base was 20,500 yuan.
Calculation method of paying social insurance premium
I. Enterprise Standards
Unit payment = (base in the first half year ×24%+ base in the second half year ×24%)×6
Individual contribution = (base in the first half year ×9%+ base in the second half year ×9%) ×6
(8% of individuals are included in the personal account, and 24% of units and 1% of individuals are included in the overall account).
Second, individual industrial and commercial households and freelancers
Payment = annual base ×20%
(8% is included in personal account, and 12% is included in overall account)
Payment standard of basic medical insurance
At least 20 years.
Annual payment = base (13000)× 10%+60 (critical illness insurance)
(Note: 1, unit 8%, individual 2%.
2. After retirement, the medical card will compensate 5% of the annual retirement salary every year.
3. Drugs such as health care drugs that do not belong to the basic medical drug list belong to self-funded drugs and are not in the scope of reimbursement. In the process of reimbursement of basic medical insurance, it is divided into two categories: the first-class drug list and the second-class drug list. Those who belong to the Class B drug list need to bear 20% of the expenses, that is, out-of-pocket expenses. In addition, special medical expenses, such as CT and MRI, are also self-funded items. )
Seven, pension collection
1, legal retirement age:
Men are over 60 years old and women are over 50 years old.
2. I receive it every month
3. Acceptance criteria:
Basic pension (average monthly salary in this city ×20%)+ personal account pension (total personal account ÷ 120)
Several points for attention
First, pay back, according to the base of the current year, pay a late fee of 2/1000.
Two, to the retirement age of less than fifteen years, continue to pay to fifteen years.
Three, to the retirement age can pay fifteen years, more than must make up.
The current pension insurance policy stipulates that the monthly basic pension consists of basic pension and personal account pension. moon
Basic pension =
(When I retire, the average monthly salary of employees in the whole province in the previous year+my indexed monthly average payment salary) ÷2×
Accumulated payment period × 1%,
Among them, my indexed monthly average salary = the average monthly salary of employees in the whole province in the previous year when I retired × my average salary.
Average wage payment index;
Personal account pension = personal account savings when I retire ÷ the number of months corresponding to my retirement age.
Since 2006, taking our province as an example, the individual payment base of the insured has been unified to the previous year of the whole province.
Average level of working workers
100% of the salary, so the main factor affecting the basic pension is the length of the payment period.
The following is a simulation case to analyze the impact of interruption of payment on pension benefits.
Example: Zhang, male,197/kloc-0 was born in June, and/kloc-0 joined the work in Sichuan province in June, 1996. His company complies with the regulations.
Participated in social insurance.
From June 5438 to February 2005, the enterprise went bankrupt and paid the basic old-age insurance premium for Zhang * * 10. From June 5438, 2006+10
, Zhang personally.
After the insured continues the basic old-age insurance relationship, the payment has never stopped until 203 1 and 1.
Set the retirement age (60),
The cumulative payment period is 35 years. After calculation, Zhang's indexed monthly average salary is113203 ÷12×
(33.854÷35)=9 124.70 yuan,
The monthly basic pension is: (113203 ÷12+9124.70) ÷ 2× 35×1%= 3247.70 yuan; Monthly personal account maintenance
Laojinwei
:169513.94 ÷ 139 =1219.53 yuan (139 months corresponds to 60 years old). Therefore, its lunar base
The pension is:
3247.70 yuan+12 19.53 yuan =4467.23 yuan.
If Zhang continues the basic endowment insurance relationship and only pays the basic endowment insurance premium for five years (2006-20 10),
Payment was interrupted,
When 203 1 year 1 month reaches the statutory retirement age (60 years old), the cumulative payment period is 15 years. Through calculation,
Zhang indexation
The average monthly salary is11320312× (13.85415) = 8712.86 yuan, and the monthly basic pension is:
(113203 ÷12+8712.86) ÷ 2×15×1%=1360. The monthly personal account pension is: 45478.77.
139 = 327.19 yuan.
Therefore, the monthly basic pension is: 1360.98 yuan +327. 19 yuan = 1688. 17 yuan.
From the calculation of basic pension in normal payment and interrupted payment, it can be seen that Zhang received it because of interrupted payment.
Become a basic pension
Take 2779.06 yuan less every month.
In addition, the payment period will be reduced after the interruption of payment, which will also affect the normal basic pension adjustment in the future. from
2005-2008
According to the adjustment of pension benefits for enterprise retirees in Sichuan Province, the pension will be increased by 1 year for each payment period.
,
Among them, the wage adjustment in 2008 will no longer guarantee that the payment period is less than 20 years.
The main reason for not renewing the insurance after the payment period reaches 15 years is that the insured is not satisfied with the current endowment insurance policy.
I see,
Or family life is really difficult and unable to pay. Everyone wants to get more money after retirement. Through the above analysis, we can
Seeing this,
The longer the payment period, the more money you can get. For those who have the ability to renew their insurance, I think we must be positive.
Care about peace
Understand the current endowment insurance policy, completely get rid of the misunderstanding that you will not pay after the payment period 15, and let yourself
After retirement
You can enjoy higher pension insurance benefits.
China Insurance 012 April Saturday, 2008 0 1:07.
First, participate in the basic old-age insurance for employees of urban enterprises, and issue basic pensions according to this opinion after retirement.
.
Two, after the "unified account" to participate in the work and the cumulative payment period of 15 years, after retirement to the base on a monthly basis.
This pension and basic pension are composed of basic pension and personal account pension. Preliminary Reference of "Unified Accounting and Consolidation"
Persons who retire after the implementation of this opinion and whose payment years (including deemed payment years, the same below) have accumulated to 15 years.
Member, on the basis of basic pension and personal account pension, and then send transitional pension and transitional gold.
Gender regulation fund.
Basic pension, personal account pension, transitional pension and transitional adjustment fund are calculated according to the following methods respectively.
Calculation:
(a) the monthly standard of basic pension is based on the average monthly salary of local employees in the previous year and my indexed monthly average salary.
The average payment salary is the base, and the payment is paid to 1% every1year. The calculation formula is: basic pension = (see
When the insured retires, the average monthly salary of local employees in the previous year+the average monthly payment salary indexed by himself) ÷2.
× payment period×1%
(two) the monthly standard of personal account pension is the amount stored in personal account divided by the number of months. The calculation formula is:
Personal account pension = the accumulated amount of personal account when the insured retires, and the number of months is calculated.
(3) The monthly standard of transitional pension is based on my indexed monthly average payment salary, and the "unified account combination" is implemented.
The previous payment period was 1 year 1.2%. The calculation formula is:
Transitional pension = my indexed monthly average payment salary × payment period before unified account × 1.2%.
(4) The transitional adjustment fund is based on the current local standards, and the retirees from 2006 to 20 14 will be paid according to a certain proportion.
Plan to send. After 20 15, the transitional adjustment fund will no longer be issued.
When the basic pension is paid according to the above methods, the unified account should be combined with the time, payment period and local employees in the previous year.
Average monthly salary, indexed average monthly payment salary, individual account pension months, transitional adjustment fund.
The proportion of plan and payment, according to the "Interpretation on Issues Related to the Reform of the Basic Pension Plan and Payment Measures for Enterprise Employees" (see Annex
) execution.
Three, in order to maintain a smooth transition of the level of treatment, the establishment of a three-year transition period. Calculated according to the new method during the transition period
If the basic pension is lower than the original method, make up the difference. Higher than the original method, retired in 2006.
30% of the higher part; In 2007, retirees will pay more than 70%; In 2008, the salaries of retirees were higher.
90% part. Those who retire after 2009 will be paid the basic pension according to the new method. After the transition period, it will be implemented according to the new method.
If the calculated basic pension is still lower than the original method, make up the difference.
Attached:
Explanation on some issues related to the reform of the basic pension plan and payment method for enterprise employees
First, the consolidation time of unified accounts.
The combination of unified accounts refers to the old-age insurance system that combines social pooling of basic old-age insurance expenses with personal accounts. unite
Account combination time, before February 3, 20051,for those who participated in the basic old-age insurance, from the payment salary base 1 1% or
12% is counted from the time it is credited to personal account; Who participated in the basic old-age insurance after June 65438+ 10/2006, from the establishment of individuals.
Account time.
Second, the payment period
Payment period refers to the actual payment by units and individuals to the retirement of employees when individual payment is implemented according to relevant regulations.
Years of old insurance premiums. Before the implementation of the individual payment system, the continuous length of service is calculated according to the provisions of the state and the autonomous region.
, which can be regarded as the payment period. The payment period in the plan and payment method includes the deemed payment period. The payment period is less than one year.
, according to the number of months divided by 12 conversion, keep two decimal places.
Three, the local average monthly salary of employees in the previous year.
The basic pension and transitional pension are used for statistics, and the average monthly salary of local employees in the previous year is calculated.
The average monthly salary of employees in the Union City last year announced by the department shall prevail. Participate in the old-age insurance co-ordinated by the former autonomous region.
The average monthly salary of employees in the previous year announced by the industry as a whole enterprises, electric power enterprises and statistical departments of the autonomous region.
Other enterprises should gradually transition to the average wage of employees in the autonomous region.
Fourth, the average monthly wage index.
Index average monthly payment wage = average monthly salary of local employees in 2005 × average payment wage index.
(2) A new method of indexation of monthly average payment wages to implement the individual payment system before employees retire.
Payment wages and payment years are based on the average wage of employees in Union City (1998 before, the average wage of employees was
Information as the basis), calculated according to the following formula:
Indexed monthly average payment wage = average monthly salary of local employees in the previous year × average payment wage refers to.
count
In the above formula, the average payment wage index is calculated according to the following formula:
Average contribution wage index =-
Capital base, the annual payment wage base is equal to the sum of the monthly payment wage base.
-The average wages of local employees one year before retirement, one year before retirement and one year before retirement.
-payment period from the implementation of individual payment system to the retirement of employees. Less than a whole year, divided by the number of months of payment.
Converted by 12.
Five, personal account pension plan number of months
The number of months of personal account pension is calculated according to my retirement age according to the standards listed in the table below. Non-integer year
Age is divided by 12 in months, and then rounded.
Retirement age/months
40/ 233
50/ 195
60/ 139
4 1/ 230
5 1/ 190
6 1/ 132
42/ 226
52/ 185
62/ 125
43/ 223
53/ 180
63/ 1 17
44/ 220
54/ 175
64/ 109
45/ 2 16
55/ 170
65/ 10 1
46/ 2 12
56/ 164
66/ 93
47/ 208
57/ 158
67/ 84
48/ 204
58/ 152
68/ 75
49/ 199
59/ 145
69/ 65
70/ 56