The Interim Measures of Social Endowment Insurance for Staff in Yantai City is a normative document issued by Yantai Municipal People's Government with 1995. With the comprehensive reform of the endowment insurance system of public institutions in China, it has been replaced by the Implementation Plan for the Reform of the Staff Endowment Insurance System in Yantai City (No.63 [20 15]).
Yantai Municipal People's Government Office
"Implementation Plan for the Reform of the Pension Insurance System for Staff in Yantai Municipal Institutions"
Tobacco Office [2015] No.63
In order to comprehensively promote the reform of the endowment insurance system of institutions, according to the Decision of the State Council on the Reform of the Endowment Insurance System of Institutions (Guo Fa [2015] No.2), the Implementation Opinions of the People's Government of Shandong Province on the Reform of the Endowment Insurance System of Institutions (Lu [2015] No.4) and the notice on implementation (Lu [20]
First, clear objectives and tasks, and accurately grasp the relevant policies of reform.
(1) Objectives and tasks. According to the arrangement of the State Council and the provincial government, the overall goal is to reform the existing retirement security system for staff of government agencies and institutions in our city, implement the old-age insurance system combining social pooling with individual accounts, and gradually establish an old-age insurance system independent of government agencies and institutions according to the principles of full coverage, basic security, multi-level and sustainability. From 20 15 to 10, the city started the payment of insurance and pension for retirees. For the problems with unclear policies encountered in promoting reform, we should follow the principle of being active and steady, accurately grasp the pace and intensity of work, and persist in promoting improvement while introducing follow-up policies one after another.
(2) Insurance coverage. The insurance covers the units, organs (units), institutions and their staff in the city and the province that are managed according to the Civil Service Law. Among them, the scope of insured institutions is divided into contractors according to the Implementation Opinions of Shandong Provincial Committee of the CPC Shandong Provincial People's Government on Implementing the Spiritual Classification of Document No.5 (No.20116) and other relevant regulations. For institutions classified as engaged in production and business activities, they have continued to participate in the basic old-age insurance for enterprise employees; Those who have not yet participated will temporarily participate in the basic old-age insurance for government agencies and institutions, and will be included in the basic old-age insurance for enterprise employees from the base date of enterprise restructuring after the enterprise restructuring is in place. For institutions that have not yet determined the classification type, they will not participate in the basic old-age insurance for government agencies and institutions for the time being; After the classification type is determined, it shall be implemented in accordance with the above provisions. In strict accordance with the regulations on staffing and personnel management of government agencies and institutions, the scope of insured personnel shall be determined, and supernumerary personnel shall participate in the basic old-age insurance for enterprise employees as required. Units with irregular staffing and personnel management should be cleaned up and standardized in accordance with relevant regulations, and then incorporated into the corresponding endowment insurance system after the identity of the staff is clear. During the period of coordinating the old-age insurance of the original organs and institutions, the supernumerary personnel who have been included in the scope of insurance should be transferred to the basic old-age insurance for enterprise employees to continue to participate in the insurance; Before the reform, people who receive pensions with the approval of the human resources and social security departments can continue to stay in the endowment insurance scope of government agencies and institutions.
(3) payment base and payment ratio. The specified items in the annual salary income of the above-mentioned insured individuals are the payment wage base, and the payment is made at the rate of 8%; The insured units shall take the sum of the wages of the insured employees of the unit as the payment base, and pay according to the proportion of 20%. The salary base of individual contributions of staff in government agencies and institutions (including those managed by referring to the Civil Service Law) includes the following parts of my salary income in the previous year: basic salary, national unified allowance and subsidy (referring to items such as police rank allowance that are included in the original retirement fee calculation and payment base according to national unified regulations), standardized allowance and subsidy, and year-end one-time bonus. The salary base of individual contributions of staff in public institutions includes the following parts of my salary income in the previous year: basic salary, national unified allowances and subsidies (referring to seniority allowance, nursing allowance, special-grade teacher allowance and other items. , approved by the state and the unified provisions of the province into the original retirement fee calculation base), as well as performance pay. In addition to the above projects, other projects (including reform subsidies, incentive subsidies, etc.). ) Not included in the base of individual contributions. The pension insurance benefits included in the overall plan shall be determined by the provincial government according to the principle corresponding to the base of individual contributions, and other self-increased projects and improved standards shall still be charged by the original channels.
(four) the determination and adjustment mechanism of basic pension benefits after the reform. With 20 14 10 1 as the boundary, the basic pension benefits of the insured are determined by adopting the method of "old methods for the old, new methods for the new, and gradual transition for China people". First, the "old people" who have retired before the reform maintain their original treatment and participate in future treatment adjustments. Second, the "newcomers" who have joined the work after the reform will implement the new pension calculation and payment method when they retire. The basic pension treatment consists of two parts: the monthly standard of basic pension, which is based on the average monthly salary of employees in the whole province in the previous year and the average indexed monthly salary at retirement, and is paid to 1% every1year; Personal account pension standard, divided by the amount of personal account storage divided by the number of months stipulated by the state. Third, the "middleman" who took part in the work before the reform and retired after the reform set a transition period of 10 years and implemented a unified transition method. During the transition period, the old and new treatment methods will be compared to ensure the low level and limit the high level. That is, if the new method is lower than the old method, it will be paid according to the old method, and the treatment will not be reduced; For the part that is higher than the old treatment standard, 10% of the excess is paid to the first-year retirees (20 14 to 20 15 to 12). In the second year (20 16 1 10 to 20 1 61February), retirees will be paid at 20%, and so on until the last year of the transition period (20241/kloc). The new measures will apply to those who retire after the transition period.
According to the comparison of the above methods, when it is necessary to raise or lower the treatment standard of the new method, the basic pension calculated according to the new method will be raised or lowered accordingly, and the occupational annuity treatment will remain unchanged.
1. Old treatment scheme and payment standard. The specific calculation formula is as follows:
Old-fashioned treatment scheme and payment standard =
Answer: 2065438+September 2004 staff basic salary standard;
B: Retirement allowance standard corresponding to the post grade (technical title) of staff from 2065438 to September 2004;
C: The standard of retirement fee is raised according to the State Council [2015] No.3 document and relevant regulations of our province;
M: the ratio of the old method to the working years of the staff when they retire;
Gn- 1: the wage growth rate determined with reference to n- 1, n ∈ [20 15, n], g20 14 = 0;
N: Retirement year of transitional retirees, n ∈ [2015,2024]. If he retires on June 65438+1 October1day 20 14 February 3 1 day, his retirement year will be regarded as 20 15 years.
2. New treatment scheme and payment standard. The specific calculation formula is as follows:
New treatment plan and payment standard = basic pension+occupational annuity treatment. Among them, basic pension = basic pension+transitional pension+personal account pension.
(1) basic pension = the average monthly salary of employees in the whole province in the previous year at the time of retirement ×( 1+ my average payment wage index) ÷2× payment period (including deemed payment period, the same below )×1%. Among them, my average payment wage index = (deemed payment index × deemed payment period+actual average payment index × actual payment period) ÷ payment period.
The deemed payment index follows the principle of smooth transition and convergence of treatment before and after the reform. The Provincial Department of Human Resources and Social Security shall, on the basis of unified calculation, set up a table of deemed payment indicators corresponding to the job grades (technical titles) of government agencies and institutions. When a staff member retires, the deemed payment index shall be determined according to the post grade (technical title) at the time of retirement.
Actual average payment index = (xn/cn-1+xn-1/cn-2+...+x2016/C2015+
X 2015/c 2014+x 2014/c 2013)/n paid-in;
Xn, Xn- 1, …X20 14 are the sum of my monthly salary base from the year when the insured retires to 20 14 in the corresponding year, and Cn- 1, Cn-2…C20 13 are the year when the insured retires to 20/kloc.
N paid-in refers to the number of years that the insured actually pays the endowment insurance premium.
(2) Transitional pension = the average monthly salary of employees in the whole province last year at the time of retirement × deemed payment index × deemed payment period × 1.3%.
(3) Personal account pension = personal account accumulation of my basic old-age insurance at retirement. Among them, the number of months is implemented according to the unified provisions of the state.
(4) The occupational annuity treatment shall be implemented in accordance with the Notice of the General Office of the State Council on Printing and Distributing Occupational Annuities for Institutions and Institutions (Guo Ban Fa [2065 438+05] 18) and relevant provincial and municipal regulations.
(5) Determination of deemed payment period. For the staff who participated in the basic old-age insurance for enterprise employees before the reform and participated in the basic old-age insurance for government agencies and institutions after the reform, they should confirm the actual payment period of their participation in the basic old-age insurance for enterprise employees, which is not regarded as the payment period, and is combined with the actual payment period of participating in the basic old-age insurance for government agencies and institutions. Other circumstances shall be regarded as the determination of the payment period, which shall be implemented in accordance with the relevant provisions of the state and the province. When I retire, I will pay the basic pension according to the actual payment period, the deemed payment period and the corresponding deemed payment index. For the staff who resigned from government agencies and institutions and were dismissed according to regulations, if they participated in the basic old-age insurance for enterprise employees after resignation and dismissal, the continuous service in government agencies and institutions before the reform shall be regarded as the payment period according to regulations, and the actual payment period for participating in the basic old-age insurance for enterprise employees shall be calculated together. When I retire, I will calculate and pay the basic pension according to the method of calculating and paying the basic pension for enterprises.
(6) Management and supervision of funds. This Municipality implements a unified basic old-age insurance system and policy for government agencies and institutions, unifies the proportion and base of basic old-age insurance contributions, unifies the basic old-age insurance calculation and payment methods, overall plans and standards, coordinates the adjustment of basic old-age insurance funds, compiles and implements the basic old-age insurance fund budget, and unifies the basic old-age insurance business handling procedures and management system. The basic old-age insurance fund shall be managed in a unified way, and the county and city governments (administrative committees) and municipal government departments shall bear the main responsibility for the income and expenditure gap of the old-age insurance fund in their respective jurisdictions and departments.
(7) Occupational annuity system. While reforming the basic old-age insurance system, all the staff of government agencies and institutions (excluding retirees) within the scope of reform have established an occupational annuity system: units pay 8% of their total wages, and individuals pay 4% of their own wages. The base of units and individuals' contributions is the same as the basic old-age insurance. The occupational annuity fund implements personal account management. Accumulated actual account of individual contributions. For the unit that pays the full financial fee, the unit pays the fee by bookkeeping according to the information provided by the unit, and calculates the interest every year according to the bookkeeping rate uniformly announced by the state. Before the staff member retires, the accumulated storage amount of his occupational annuity account is recorded by the funds allocated by the finance at the same level; For units that are not fully funded by finance, the unit payment shall be accumulated in the real account; The occupational annuity fund formed by the accumulation of real accounts shall be market-oriented and bear interest according to actual income. After retirement, staff members receive occupational annuity treatment according to regulations.
(8) Transfer of pension insurance relationship. Insured personnel in the same overall scope (referring to the city divided into districts, including provincial) institutions flow, only the transfer of pension insurance relations, not the transfer of funds. Insured personnel transfer across the scope of overall planning or flow between organs, institutions and enterprises. At the same time of transferring the pension insurance relationship, transfer the storage amount in the personal account of the basic pension insurance, and transfer the fund according to the sum of 12% after the reform. If the insured payment is less than 1 year, the transfer fund shall be calculated according to the actual payment months. After the transfer, calculate the payment period of basic old-age insurance (including deemed payment period) and the accumulated storage amount of personal account.
(nine) the adjustment of the policy of adding retirement fees to some staff members when they retire. After the reform, those who have won the honorary title of model workers at or above the provincial and ministerial level and senior experts who have made significant contributions will be given a one-time reward when they are on the job, and the proportion of basic retirement fees will not be increased when they retire. The funds required for the award shall not be charged from the endowment insurance fund, and shall be charged by the reward unit or the designated channel of the unit. Those who have won such honorary titles before the reform will be given a one-time retirement allowance, which will be paid to themselves at the time of retirement, and the funds will be paid by the original channels. Specific calculation formula: one-time retirement subsidy standard = monthly basic salary when I retire × increased plan-to-pay ratio × plan-to-pay months. Among them, when determining the increased plan and payment ratio, the old method of not exceeding my basic salary 100% after the increase is still implemented; According to the principle of equilibrium convergence, the number of statistical months is determined as 180 months. Other personnel who meet the conditions of the original additional retirement fee shall be handled according to the above measures.
(ten) retirement approval and related insurance policies. After the reform, the examination and approval procedures for the retirement of staff in government agencies and institutions remain unchanged, and they are still implemented according to the current cadre management authority. Retirees are approved by the unit and reported to the human resources and social security department of the insured place for the basic pension qualification examination and approval and treatment approval procedures, and the basic pension is socialized. In accordance with the relevant policies of the state and the management authority of cadres, staff who meet the conditions of early retirement or extension of retirement age may retire early or postpone retirement upon approval, and after going through the relevant formalities according to regulations, they will be paid pensions according to their actual contributions. Among them, those who have been approved to extend the retirement age shall continue to pay insurance premiums until the retirement period is postponed. If a few people continue to work at the age of 70, individuals can choose to continue to pay or not. When going through retirement formalities formally, pension benefits will be paid according to regulations.
(eleven) standardize the old-age insurance policy of the original institutions. After the reform, those who meet the requirements of being included in the basic old-age insurance for government agencies and institutions will be paid according to the relevant regulations when they retire. Personal contributions (including principal and interest, the same below) during the original overall planning period are paid to me. Among them, retirees can pay in one lump sum; Non-retirees can pay in one lump sum when they retire, or they can be transferred to their personal accounts after the reform of occupational annuity. When they retire, these individual contributions are not included in the standard comparison scope of the old and new methods, and they are paid to themselves in one lump sum.
(12) Handling of related issues during the period of 20 14, 10 and 1 when the endowment insurance of government agencies and institutions began to be implemented. During the period of 20 14, 10 and 1 (hereinafter referred to as this period), if the staff is transferred with the approval of the organization and meets the conditions for participating in the endowment insurance of public institutions, the transferred unit shall go through the insurance formalities and pay the endowment insurance premium during this period; Transferred from a public institution to an enterprise with the approval of the organization, or resigned, dismissed or dismissed. After the original unit has gone through the insurance formalities and paid the endowment insurance premium for the corresponding years, it will renew the endowment insurance relationship according to the relevant provisions. During this period, the staff of government agencies and institutions who have reached retirement age can go through retirement formalities in time according to the current retirement policy, temporarily pay the corresponding retirement fee according to the old method, and re-approve the pension according to the "neutral" transitional measures stipulated by the state and the province in the future.
Two, taking into account the current and long-term, do a solid job in organizing the implementation.
(a) unified implementation steps and policies and measures. All counties, cities, departments and units should actively and steadily push forward the reform in strict accordance with the unified arrangements and requirements of provinces and cities, and achieve unified policies, unified steps and unified progress in personnel information collection, work plan formulation and basic work preparation, so as not to affect the smooth progress of the city's reform because the work of individual counties and cities or units is not implemented.
(2) Do a solid job in launching and implementing related work.
1. Determine the scope of the insured. Social security agencies at all levels are responsible for organizing the insured units to review and enter the list of personnel provided by the preparation department one by one in strict accordance with the provisions of the state and the province on the scope of personnel.
2. Do a good job of personnel information collection. Social security agencies at all levels shall collect the endowment insurance information of insured units and personnel (including on-the-job and retirees) within their jurisdiction according to the prescribed scope of insurance. Among them, the information collection of provincial tobacco-related organs and institutions is the responsibility of the Municipal Social Security Center; Other insurance information collection units, in accordance with the principle of "ensuring operation and gradually improving", directly convert and extract from the second edition database of the social security core platform currently used. After the official opening of the endowment insurance management information system of government agencies and institutions in the whole province, the insured units will supplement and improve it through the online declaration system, or declare it through the insured units and enter it into the information system after being audited by the social security agency.
3. Do a good job in the declaration and verification of the payment base. According to the unified policy and the province's insurance coverage, combined with the basic salary adjustment plan of staff in government agencies and institutions, the insured units were organized to declare the payment base on 20 14 and 20 15. After the audit is correct, enter it into the information management system. For the part of payment paid by individuals from 20 14 to 10, it shall be handled according to the principle of overpaying and underpaying.
4. Do a good job in the verification of pension insurance benefits for retirees. For those who have retired before the reform and are included in the endowment insurance of Yantai government agencies and institutions, social security agencies shall review the pension payment items according to relevant regulations. Projects that meet the requirements of the province are directly extracted and converted from the second edition database of the social security core platform currently in use, and the social security agency will continue to distribute them from the endowment insurance pooling fund; Retirees' reform subsidies, incentive subsidies, death pensions and other subsidies stipulated by local governments as a whole will not be included in the overall treatment of endowment insurance in government agencies and institutions for the time being, and the required funds will be charged from the original channels as required. For retirees of provincial tobacco-related institutions who have retired before the reform but have not been included in Yantai's old-age insurance as a whole, they shall be declared by the insured units, and the social security agencies shall review the pension payment items and standards according to the relevant provisions, and enter the eligible payment items into the information system and uniformly distribute them from the old-age insurance as a whole. If it is reissued before the reform begins, it will be directly sent to the insured unit; After the reform is initiated, socialized distribution will be implemented. Other self-increased projects and improved standards are collected from the original channels.
5. Do a good job in the development and construction of information systems. According to the principle of centralized information system at the provincial level, organize social security agencies and information centers at the city and county levels to timely complete business demand reporting, network environment debugging, system training and testing, data index collection and other work. In order to ensure the application of business handling and public service system of government agencies and institutions in 20 15 years, and fully implement the tasks of fund supervision and macro-decision-making construction in 20 16 years. On this basis, according to the unified deployment of the whole province, we will actively do a good job in the construction of the old-age insurance system and the docking of the personnel integrated management information system of government agencies and institutions, complete business collaboration, and realize the sharing of unit information, personnel information and salary information.
(3) Strengthen the building of business handling capacity. According to the actual needs of the system reform, we should rationally integrate the existing service resources for handling and management, appropriately enrich the work force, and provide necessary funds and service facilities. Thoroughly implement the relevant requirements of the state and the province on the construction of the handling process, further refine and improve the business process, establish and improve various rules and regulations, and clarify the responsibilities, authorities and service standards of the handling posts under the premise of maintaining uniform standards, so as to facilitate the payment of insurance, the receipt of benefits and the inquiry of rights and interests. Formulate business training work plan, and carry out training in policy, handling and information application in stages and at different levels to improve employees' policy grasp level and business work ability.
(4) Strengthen policy research in a targeted way. Adhere to the problem orientation, focus on sorting out unclear but prominent problems in organization and implementation, form a list of problems, and increase policy research in a targeted manner. For those that are more common and need to be formulated by the state and the province, we should actively reflect the suggestions to the province; For those that can be studied and handled by our city under the framework of national and provincial policies, put forward solutions and suggestions, follow up and issue follow-up policies in time, and promote the solution of related problems.
Third, strengthen organizational leadership and form a joint force to promote reform.
(1) Strengthen organizational leadership. Set up a reform leading group headed by the deputy mayor in charge and mainly attended by the relevant departments of the municipal government, and be responsible for the supervision and implementation of various reform tasks. The office of the leading group is located in the Municipal Human Resources and Social Security Bureau. The director of the Municipal Human Resources and Social Security Bureau concurrently serves as the director of the office, and the person in charge of the Municipal Human Resources and Social Security Bureau, the editorial office and the Finance Bureau concurrently serves as the deputy director of the office. Cities and counties and relevant departments should also set up corresponding institutions, equipped with corresponding personnel, and be responsible for the organization and implementation of the reform work in their respective jurisdictions and departments. The main leaders of the county and city governments (administrative committees) should personally study and deploy, and the leaders in charge should rely on them to grasp the implementation of the reform in a timely manner, coordinate and solve the difficulties and problems encountered in the reform, and ensure the smooth progress of various reforms. It is necessary to carry out targeted policy business training so that staff can accurately grasp the basic essence and policy points of reform and ensure that policies are not distorted or distorted in implementation.
(two) clear job responsibilities. The human resources and social security department should play a leading role, seriously organize the formulation of relevant policies, implementation plans and supporting measures, strengthen work guidance, supervision and inspection, communicate with relevant departments in a timely manner, and do a good job in daily organization and coordination of reform. The preparation department should strictly follow the staffing management regulations to help determine the scope of insurance. The financial department should effectively arrange the disbursement of funds to ensure that the reform funds are in place on time and in full. Other relevant departments should clarify their responsibilities, be responsible for the division of labor, and cooperate closely to form a joint effort. Strengthen work scheduling, master work dynamics, and monitor the reform work in an all-round way. According to the progress of the reform, the city dispatched an inspection team in a timely manner to supervise the reform work of relevant counties and departments.
(3) Strengthen publicity and guidance. Give full play to the guiding role of local mainstream news media, and do a good job in propaganda and guidance with the progress of reform by making feature films and publishing knowledge questions and answers, so that all sectors of society, especially those involved in reform, can know the direction of reform, accurately grasp policies and regulations, fully understand and actively support reform. Strengthen public opinion monitoring, keep abreast of social trends, and strive to create a good public opinion atmosphere conducive to reform.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.