Enterprise employees can pay endowment insurance.
Comments of Zhangjiakou News Network on September 23, 2003
Enterprise employees' pension insurance payment 15 years before they can enjoy the relevant treatment. This "threshold" makes many employees who have broken insurance hope to enjoy the relevant treatment by making up the payment period. A few days ago, the Municipal Human Resources and Social Security Bureau and other four departments jointly forwarded the Notice of the Hebei Provincial Department of Human Resources and Social Security and other four departments on issues related to the payment of basic old-age insurance premiums by enterprise employees before the implementation of the social insurance law, which made clear provisions on issues related to the payment of basic old-age insurance premiums by enterprise employees in our city before the implementation of the social insurance law. For various reasons, the city is in arrears with the old-age insurance premium personnel, those who should be insured but not insured, and those who interrupt payment. Those who meet the requirements can be included in the pension plan after paying the premium and enjoy the pension benefits.
A citizen is going through the formalities of paying back the old-age insurance.
The policy of paying back the old-age insurance involves the broad masses of employees, and the situation of each enterprise and even everyone is different. The Municipal Human Resources and Social Security Bureau has answered the specific questions in the process of paying back the pension.
Scope and method of payment
Q: How to pay the unpaid endowment insurance premium?
Answer: Employers who participated in the provincial overall planning of the basic old-age insurance for employees of urban enterprises in our province have approved the payment base before June 30, 20 1 1, but failed to pay the basic old-age insurance premium on time for various reasons. After being confirmed by the employers, local tax authorities and social insurance agencies, they will be charged a late fee according to relevant accounting methods.
Q: How do the insured and the interrupted payment pay?
Answer: Employers and their employees who meet the three conditions can pay back the old-age insurance premiums that should be insured by their own units before June 30, 201/KLOC-0, and the payment period is interrupted: if the employers fail to participate in the insurance as a whole, they should participate in the insurance for all employees from the date of registration and establishment of the units; The employer fails to apply for insurance for the employees in time, resulting in the insured being unable to apply for insurance; If the payment is interrupted after the employee's insurance payment, the starting time of the individual payment system can be implemented in accordance with the original employee status of enterprises with different properties stipulated by our province, and the endowment insurance premium during the unit period can be paid back.
Base and proportion of payment
Q: If it meets the requirements, what should be the base and proportion of payment?
Answer: 1989 Pay the old-age insurance premium before the end of the year, taking 1990 as the base. The unit contribution ratio is 18%, and the individual contribution ratio is 3%.
From 1990 to the establishment of personal account, the old-age insurance premium shall be paid according to the average salary of employees (on-the-job) in the province in the corresponding year. The unit contribution ratio is 18%, and the individual contribution ratio is 3%.
After the establishment of individual accounts, the payment of old-age insurance premiums can provide the original wage income of employees, which should be based on the actual wage income of employees, but it should be capped at 300% of the average wage of employees (on-the-job) in the province last year and guaranteed at 60%; If you can't provide the salary income of the current year, you can choose to pay the salary based on the average salary of employees in the province (on-the-job) in that year. The payment ratio is the actual payment ratio of the year.
People who have reached retirement age can also pay them back in batches.
Q: Can people who have reached retirement age still make up or pay in batches?
Answer: After paying the old-age insurance premium during the uninsured and interrupted payment period according to the above methods, if the statutory retirement age is not reached on June 30, 201year, the basic old-age insurance premium will continue to be paid according to the regulations. When individuals who participate in the basic old-age insurance for employees reach the statutory retirement age, if the accumulated payment is less than 15 years, the payment can be extended to 15 years. After the implementation of the Social Insurance Law, if the extension of payment for five years is still less than 15 years, it can be paid in one lump sum until it reaches 15 years.
201/KLOC-0 has reached or exceeded the statutory retirement age on June 30th, and the payment period is less than l5 years after the old-age insurance premium is paid in the above way during the uninsured or interrupted payment period (before the implementation of the Social Insurance Law). From the time of reaching the retirement age, the payment can be continued or paid back according to the flexible employment payment method, and the payment period is still less than 5 years after the payment (payment) is over 15 years. One-time payment, the average salary of employees (on-the-job) in the whole province in the previous year 100% or 60% is the payment base, and the payment ratio is 20%.
Handle payment process
Q: How do the employer and the insured handle overdue payment?
Answer: If the employer is not insured and pays the old-age insurance premium as a whole, according to the principle of territoriality, the employer shall submit a written application for paying the old-age insurance premium to the social insurance agency and provide relevant insurance information, and go through the formalities for paying the old-age insurance premium after approval. If the uninsured employer pays back the payment as a whole, it shall go through the social insurance registration and personnel registration procedures of the employer first, and then go through the payment procedures. The uninsured employer must be fully insured to pay back, and it is not allowed to pay back selectively only for some personnel or those who are close to or exceed the legal retirement age.
Not all insured units pay the endowment insurance premium for the uninsured, and pay it in the social insurance agency where the unit endowment insurance relationship is located.
If the insured person interrupts to pay the premium, the employer (including the original employer) or himself shall submit a written application to the social insurance agency where the basic old-age insurance relationship is located, and provide relevant valid certificates, and go through the formalities of paying the premium after examination and approval.
It is necessary to identify those who are deemed to have exceeded the payment period and who have reached or exceeded the statutory retirement age. Before the deadline, the county and district administrative departments of human resources and social security shall conduct preliminary qualification examination, and then the municipal administrative department of human resources and social security shall conduct qualification examination. Insured units or I shall fill in the Approval Form for Supplementary Payment of Basic Old-age Insurance for Enterprise Employees in Hebei Province when handling the examination and approval of supplementary payment qualification, and submit relevant original materials. After the administrative department of human resources and social security has examined and approved the supplementary qualification, the supplementary personnel shall go through the supplementary formalities at the social insurance agency in the supplementary place with the signed "Examination Form for Supplementary Qualification of Basic Endowment Insurance for Enterprise Employees in Hebei Province".
When handling the overdue payment, the insured unit or I shall apply to the social insurance agency where the payment is made, fill in the Application Form for Repaying the Basic Old-age Insurance for Enterprise Employees in Hebei Province, and submit relevant original materials. After the audit, print the Approval Form for Individual Repayment of Basic Old-age Insurance for Enterprise Employees in Hebei Province, and report it back to the unit or individual after signing. Insured units or individuals to the basic old-age insurance for enterprise employees in Hebei Province individual supplementary (wholesale) payment approval form ",timely to the collection agency to pay the approved fee. If the money has not been paid by the collection agency, it needs to be re-approved by the social insurance agency.
Retirement age of female insured after payment.
Q: How do female employees with flexible employment grasp the retirement age after paying the old-age insurance premium during their work in the enterprise?
A: Female employees who have been insured but not insured are insured for the first time as flexible employees, and now they have to pay the old-age insurance premium during their work in the enterprise. Regardless of whether the payment period reaches 10 years, you must go through the formalities of enjoying the pension insurance benefits on a monthly basis when you reach the age of 55.
Female employees in former state-owned and collective enterprises stopped paying fees (not due to dismissal, dismissal, criminal punishment and other reasons). ), continue to participate in the insurance as a flexible employee, and stop paying the old-age insurance premium during the work in this enterprise, the original payment period in this enterprise exceeds 10 years (including deemed payment period, in which the actual payment period exceeds 5 years), and the accumulated payment period exceeds 15 years and is over 50 years old and above. If the accumulated payment is over 15 but under 50 years old, you can choose any age between 50 and 55 years old to enjoy the basic old-age insurance benefits. In state-owned and collective enterprises, if the payment period (including deemed payment) is less than 10 years, they will enjoy basic old-age insurance benefits at the age of 55.
Insured female employees who have reached the age of 55 after paying (paying back) and the accumulated payment is less than 15 years can continue to pay to 15 years, and go through the formalities of enjoying the old-age insurance benefits on a monthly basis. If the payment is still less than 15 at the age of 60, you can pay the fee to 15 in one lump sum, and go through the formalities of enjoying the old-age insurance on a monthly basis.
Determination of late payment fee
Q: The policy stipulates that the old-age insurance premium should be paid back, and the late payment fee should be paid by the unit. How to calculate the late fee?
Answer: The unit has approved the payment base. When the arrears formed before June 30, 20 1 1 year are paid back, a late fee of 0.5‰ will be added daily from the date of arrears.
If the unit fails to participate in the insurance as a whole, fails to participate in the insurance in full, or the individual employee interrupts the payment, a late fee will be charged for the part paid by the unit before June 30, 201KLOC-0/year. Among them, the old-age insurance premium shall be paid from 1986 1 month 10 to1February 65438, 995, with a daily increase of 0. 8‰, repayment 1.996, 1.0 1. During the period of 65438+2.00 in 2000, the old-age insurance premium increased by 0 per day. 6‰, pay back the old-age insurance premium from 5,438+0 in June 2006 to 5,438+01in June 2065, with a daily increase of 0. 5‰。
The relevant person in charge of the Municipal Human Resources and Social Security Bureau reminded that if you have the desire to pay back the money, you should pay back the money as soon as possible. Because the late payment fee is charged by the day, the later it is paid, the later it is.