The release number is Xiang [1997] No.43.

Release date:1997-12-17

Effective date:1998-01-01

Expiration date-

Local regulations of their respective categories

Source of the document-

Hunan Provincial People's Government on Issuing the "Hunan Province to establish a unified enterprise staff"

Opinions on the implementation of the basic old-age insurance system "and" urban private enterprises in Hunan Province,

Notice on the measures for the implementation of basic old-age insurance for employees of individual industrial and commercial households

(Xiang [1997] No.43) Regional administrative offices, people's governments of autonomous prefectures, cities and counties, and all units of provincial organs:

The implementation opinions on establishing a unified basic old-age insurance system for enterprise employees in Hunan Province and the implementation measures for basic old-age insurance for employees of urban private enterprises and individual industrial and commercial households in Hunan Province are hereby printed and distributed to you, please follow them.

Establishing and implementing a unified basic old-age insurance system for enterprise employees is not only the need to solve the problems of heavy burden, low overall planning level and imperfect management of existing basic old-age insurance enterprises, but also the objective requirement of establishing a unified, open and competitive labor market, which is of great significance. With the adjustment of economic structure and diversification of ownership forms, it is imperative to speed up the pace of basic endowment insurance for employees of urban private enterprises and individual industrial and commercial households.

Unifying the basic old-age insurance system for enterprise employees and further expanding the coverage of old-age insurance are important steps to deepen the reform of social insurance system, which is related to the overall situation of reform, development and stability. Governments at all levels should incorporate social insurance into the local national economic and social development plan, put it on an important agenda, earnestly strengthen leadership, formulate specific plans, and carefully organize their implementation. The labor department should strengthen work guidance, supervision and inspection, and timely study and solve problems encountered in the work. Commission for restructuring the economy, trade, finance and other relevant departments should actively cooperate to ensure the smooth implementation of this system.

Hunan Provincial People's Government

December 17, 1997

Opinions on establishing a unified basic old-age insurance system for enterprise employees in Hunan Province

According to the spirit of the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and the Notice of the People's Government of Hunan Province on Deepening the Reform of the Old-age Insurance System for Enterprise Employees (Xiang [1995]18) and the Measures for Old-age Insurance for Urban Enterprise Employees in Hunan Province in recent two years,

First, unify the base and proportion of basic old-age insurance premiums paid by enterprises and individual employees. The base for enterprises to pay basic old-age insurance premiums (hereinafter referred to as enterprise contributions) is the sum of individual contributions of enterprise employees. If the sum of individual contribution bases of employees in statistical annual reports is less than the total wages of enterprises, the number of statistical annual reports shall be taken as the contribution base of enterprises. The proportion of enterprise contributions should be reduced from the current average of 24.5% in the whole province to 20% as soon as possible, that is, from 1998 1 month to 22.5% and to 20% before the end of 2000. While reducing enterprise rates, all localities and relevant departments should take measures to actively promote the reform of social insurance systems such as unemployment, medical care, work injury and maternity.

The base for individual employees to pay the basic old-age insurance premium (hereinafter referred to as individual contributions) is their average monthly salary in the previous year. The average monthly salary should be calculated according to the items listed in the statistics table of total wages stipulated by the National Bureau of Statistics, including wages, bonuses, allowances, subsidies and other income. The part where the average monthly salary exceeds 300% of the average monthly salary of employees in this province in the previous year is not included in the individual contribution base; If it is lower than 60% of the average monthly salary of employees in this province in the previous year, the payment base shall be calculated according to 60% of the average monthly salary of employees in the previous year. The proportion of personal contribution is 4% of my salary in 1997, and then it will increase by one percentage point every two years until 8%. In areas where conditions permit and in years when wages increase rapidly, the growth rate of individual contributions can be appropriately accelerated.

Two, the unified basic old-age insurance personal account credited to the proportion. From 1998 1 month 1 day, a personal account for basic old-age insurance will be established for employees according to 1 1% of my salary: all personal contributions will be credited to personal accounts, and the rest will be credited to enterprise contributions; With the increase in the proportion of individual contributions, the proportion of corporate contributions has gradually decreased to 3%. 1the amount of personal accounts established for employees before the end of 997 shall be kept, and shall be calculated together with the amount of personal accounts of employees after the unified system. Personal account storage, the annual reference to the provisions of the people's Bank of China deposit rates for urban and rural residents in the same period to calculate interest. Personal account storage is only used for employee pension, and may not be withdrawn in advance. When employees are transferred, the amount of personal account records will be transferred accordingly. If an employee or retiree dies, the individual contribution part in the balance of his personal account (including the part of the old-age insurance premium paid by the employer before the implementation of this implementation opinion transferred to the employee's personal account according to the employee's own contribution wage base) can be inherited.

Three, unified basic pension calculation and payment methods. Enterprise employees who reach the legal retirement age, meet the retirement conditions stipulated by the state and fulfill the obligation of payment (referring to the fact that units and individuals pay in full at the same time, the same below) shall go through retirement procedures. The basic old-age insurance benefits are implemented in the following ways:

Employees who work after 1, 1996 1 month 1 day, and whose cumulative payment period has reached 15 years, will be paid a basic pension on a monthly basis after retirement. Basic pension consists of basic pension and personal account pension. When retiring, the monthly standard of basic pension is 20% of the average monthly salary of employees in this province in the previous year, and the monthly standard of personal account pension is the amount stored in my account divided by 120. If the accumulated payment period is less than 15 years, he will not enjoy the basic pension treatment after retirement, and the amount stored in his personal account will be paid to him in one lump sum.

2. After 1996 1 month 1 day, he 1998 1 month 1 day, and his personal payment and deemed payment years (hereinafter referred to as payment years) have accumulated to 15. The transitional pension is paid every year at 1.4% of my indexed monthly average payment salary according to the payment period before the employee establishes an individual account. After increasing the transitional pension, it is still difficult to balance the transition between cities, which can be solved by increasing the transitional adjustment fund. The specific amount of the transitional adjustment fund shall be determined by all localities, states and cities according to the standard of no more than 130 yuan per month, and will be reduced year by year in the next 10 year from the sixth year after the implementation of the unified system until it is cancelled.

At the beginning of the unified system, in order to ensure that the level of basic old-age insurance benefits for employees will not decrease after retirement, the old and new methods can be compared and calculated. Where the basic pension calculated according to this method is lower than the old method before the implementation of document Xiang [1995]18 of the provincial people's government (the wage base calculated according to the old method should still be sealed before the end of 1994 according to the provisions of document Xiang [1995]18 of the provincial people's government). Higher than the treatment standard of the old method, the increase rate of retirement in the year of implementing the unified system is not more than 10%, and the increase rate of retirement in the second to fifth years can be increased by 5 percentage points every year. In the sixth year, there will be no restrictions, and the comparison between the old and new methods will be cancelled.

The basic pension can also be paid on a monthly basis to employees who have reached the statutory retirement age with accumulated payment years of 10 but less than 15 years, or employees who have completely lost their ability to work due to illness or non-work-related injuries after payment of 10 years. Its basic pension consists of basic pension, personal account pension and transitional pension.

If the payment period is less than 10 years, they will not enjoy the basic pension treatment after retirement, and the amount stored in their personal accounts will be paid to them in one lump sum. If there is a deemed payment period, the average monthly salary of employees in the province will be paid for two months every full year, and the basic old-age insurance relationship will be established at the same time.

3. Retirees before the end of 1997 will still receive pensions according to the original regulations of the state and the province.

Four, continue to improve the normal adjustment mechanism of basic pension. The basic pension received by employees after retirement shall, in principle, be adjusted according to a certain proportion of the average wage growth rate of employees in this province in July 1 day according to the economic development of this province and the affordability of the endowment insurance fund. No adjustment will be made when the average wage of employees is negative. The specific adjustment measures shall be studied by the provincial labor department under the guidance of national policies and submitted to the provincial people's government for approval.

The adjustment method of the basic pension for enterprise retirees shall be implemented in accordance with the provisions of Document No.2 of the General Office of the Provincial Party Committee and the General Office of the Provincial People's Government [1997].

Five, strict retirement approval procedures. Labor administrative departments should conscientiously perform their duties, strictly implement the existing retirement policies of the state, and all localities shall not relax their conditions on their own, and no enterprise shall go through the formalities for examination and approval of employee retirement. Enterprise employees who have not gone through the formalities of retirement examination and approval with the local labor administrative department are invalid.

Six, consolidate and improve the degree of socialization of endowment insurance. On the basis of consolidating the existing level of overall planning, we will further improve and perfect the provincial-level overall planning method, continue to adhere to the principles of centralized decision-making, provincial-level regulation and hierarchical management, focus on cities, strengthen the collection of provincial-level adjustment funds, intensify provincial-level regulation and control, and gradually realize unified rates, standards, management and use of funds in the province.

Seven, to further expand the coverage of old-age insurance. All kinds of urban enterprises and their employees who should participate in the old-age insurance according to the document of the provincial people's government [1995]18 must participate in the social pooling of basic old-age insurance before the end of 1998. At the same time, accelerate the pace of basic old-age insurance for urban private enterprises and individual economic employees.

Eight, improve the socialization level of social insurance management services. Accelerate the pace of changing the current pension from enterprise payment to social payment, actively create conditions to gradually shift the management and service of enterprise retirees to society, and reduce the social affairs burden of enterprises. Social insurance institutions at all levels should further strengthen infrastructure construction, improve and perfect services and management, constantly improve work efficiency and service quality, and promote the reform of the old-age insurance system.

Nine, strengthen the collection and management of endowment insurance funds. The basic old-age insurance fund implements the management of two lines of revenue and expenditure, and it is necessary to ensure that the funds are earmarked for the old-age care of employees. Misappropriation and profligacy are strictly prohibited. Except for the payment fee equivalent to 2 months, the fund balance should be fully purchased and deposited in a special account, and investment in other financial and business undertakings is strictly prohibited. Governments at all levels should attach great importance to the collection of funds, and all relevant departments should urge enterprises to pay endowment insurance premiums according to law. Establish and improve the social insurance fund supervision institutions, and the financial and auditing departments should strengthen supervision according to law to ensure the safety of the fund.

X. The implementation opinions shall be implemented as of 1998 1 month 1 day. In the past, the provisions of the provincial government on endowment insurance are inconsistent with the implementation opinions, which shall prevail.

The provincial labor department is responsible for organizing the implementation and interpretation of this implementation opinion.

Measures for the implementation of basic old-age insurance for employees of urban private enterprises and individual industrial and commercial households in Hunan Province

Chapter I General Provisions

Article 1 In order to ensure the basic livelihood of employees of urban private enterprises and individual industrial and commercial households after retirement, these measures are formulated in accordance with the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26) and the Measures for Old-age Insurance for Urban Enterprise Employees in Hunan Province (Decree No.59 of the provincial government), combined with the actual situation of this province.

Article 2 These Measures shall apply to urban private enterprises, individual industrial and commercial households (hereinafter referred to as employers) and their owners, employees and employees (hereinafter referred to as employees) within the territory of this province. These Measures shall not apply to persons who have enjoyed other statutory social endowment insurance benefits.

Article 3 The basic old-age insurance is compulsory social insurance. Employers and their employees must participate in the basic old-age insurance and pay the basic old-age insurance premium in accordance with the provisions of these measures. The rights of employees to enjoy basic old-age insurance benefits are protected by law.

Article 4 The basic old-age insurance stipulated in these Measures shall be based on the principle that the employer and employees share the expenses, the social pooling and individual accounts are combined, and the basic old-age insurance benefits are linked to the contributions of the employer and employees.

Fifth labor administrative departments at or above the county level shall be responsible for the management of basic old-age insurance for employees.

Social insurance agencies at or above the county level shall specifically handle the basic old-age insurance business for employees.

Industry and commerce, taxation, price, transportation, public security and other departments, individual workers' associations and private economic associations should actively cooperate and assist in the collection of basic old-age insurance premiums.

The Social Security Committee shall supervise the implementation of the policies, regulations and fund management of employee pension insurance by the labor administrative departments and social insurance agencies.

Chapter II Payment of Basic Endowment Insurance Fees

Article 6 Employers and their employees shall pay the basic old-age insurance premium according to the following standards.

(1) The employer now pays the basic old-age insurance premium at 10% of the total base of individual contributions of its employees, which will be increased by 2 percentage points every year, and will gradually transition to the unified payment level of urban enterprises within five years.

(two) employees temporarily pay the basic old-age insurance premium at 4% of the individual contribution wage base. 1999 was adjusted to 5%, and then increased by one percentage point every two years until it reached 8%.

(three) private enterprise employees, with my actual monthly salary last year as the base of individual contributions. If my actual monthly wage income is lower than 60% of the average monthly wage of employees in the local city last year, 60% of the average monthly wage income of employees in the local city last year will be the base of payment. The part where my actual monthly wage income exceeds 300% of the average monthly wage income of employees in the whole city in the previous year is not included in the base of payment wage.

Employees of individual industrial and commercial households take the average monthly salary of employees in local cities and counties as the base of payment.

Seventh basic old-age insurance premiums can be withheld by the employer's bank (visa-free agreement), or entrusted to the industry and commerce, taxation and other departments to collect. The employer can also pay directly to the social insurance agency.

Eighth basic old-age insurance premiums paid by employers and employees shall be deposited in the "basic old-age insurance fund account" opened by social insurance agencies in the bank.

Ninth basic old-age insurance funds shall be managed by two lines of revenue and expenditure, which shall be used exclusively for old-age insurance. Misappropriation, misappropriation and extravagance are strictly prohibited. The financial and auditing departments should strengthen supervision according to law to ensure the safety of the fund.

Article 10 The basic old-age insurance premium paid by the employer shall be paid before tax, and the basic old-age insurance premium paid by employees shall not be subject to personal income tax.

Eleventh basic old-age insurance premiums will not be reduced. Due to special reasons, the employer is temporarily unable to pay, the employer shall submit a written application, and may suspend payment with the approval of the local social insurance agency. The longest holdover period shall not exceed 6 months.

Article 12 After industrial and commercial registration and tax registration, the employing unit must register the basic old-age insurance with the local social insurance agency within 30 days, and pay the basic old-age insurance premium in full and on time.

If the employer fails to go through the registration formalities of the basic old-age insurance or fails to pay the basic old-age insurance premium, it shall be handled by the departments of industry and commerce, taxation, price, transportation, public security and so on. When handling the relevant license registration procedures, annual inspection and annual inspection, we should urge them to handle the basic old-age insurance registration procedures and pay the basic old-age insurance premium.

Article 13 Where an employing unit establishes and terminates labor relations with employees, or the employing unit is divided, merged, closed down or goes bankrupt, it shall go through relevant procedures such as enrollment, enrollment and transfer at the social insurance agency within 30 days.

Fourteenth social insurance agencies shall regularly check the number of employees, total wages and retirees of the employing units participating in the basic old-age insurance. During verification, they have the right to consult the roster, accounts and statements of the employees of the employing unit, and the relevant departments shall cooperate with them.

Chapter III Personal Account of Basic Endowment Insurance

Fifteenth social insurance agencies in accordance with the social security number issued by the State Bureau of technical supervision for each employee to participate in the basic old-age insurance to establish a basic old-age insurance personal account, issued to the basic old-age insurance personal account manual.

Article 16 A personal account shall be established at the rate of 1 1% of my salary, and the personal account shall consist of the following parts:

(a) the basic old-age insurance premiums paid by individuals;

(two) from the basic old-age insurance premium paid by the employer according to a certain proportion of the employee's salary base.

With the increase of the proportion of individual contributions, the part allocated from the employer will be reduced accordingly until it falls to 3%.

The amount of personal account storage is calculated with reference to the deposit interest rate of urban and rural residents in the same period stipulated by the People's Bank of China every year. The interest earned is credited to the personal account.

Seventeenth basic old-age insurance premiums paid by the employer, in addition to credited to the employee's personal account, the rest as a social pooling fund.

The storage amount of social pooling funds and individual accounts is calculated with reference to the deposit interest rate of urban and rural residents in the same period stipulated by the People's Bank of China.

Eighteenth social insurance agencies to settle the amount of personal accounts once a year, and provide employees with personal account statements and personal account cards in a timely manner, as the basis for employees to check and enjoy the basic old-age insurance benefits in the future.

Nineteenth staff changes, personal account deposits are all transferred; If the payment of the basic old-age insurance premium is stopped for some reason, the personal account shall be retained; If you continue to pay the basic old-age insurance premium, your personal account will be merged before and after, with uninterrupted interest.

Chapter IV Basic Endowment Insurance Benefits

Article 20 Employees who have reached retirement age, aged 60 for men and 55 for women, and have accumulated payment period of 15 years, can go through retirement procedures and receive basic pension on a monthly basis. The basic pension consists of two parts:

(1) basic pension. Calculated according to 20% of the average monthly salary of local employees in the previous year.

(2) Personal account pension. The standard is the amount of personal account divided by 120.

Twenty-first employees in any of the following circumstances, receive a one-time pension insurance subsidy, and terminate their basic pension insurance relationship.

(1) Employees who reach retirement age after the accumulated payment period is less than 15 years can receive all the savings in their personal accounts at one time.

(two) before or after retirement, the amount of personal account storage has not been withdrawn or received, and the personal contribution can be received by its legal heir in one lump sum. Both private business owners and individual industrial and commercial households can inherit the amount or balance of their personal accounts.

(three) workers who have not reached the retirement age and settled abroad (including Hong Kong, Macao and Taiwan) may receive the corresponding treatment in one lump sum according to the provisions of item (two) of this article.

Twenty-second workers died after retirement, in accordance with the relevant provisions of the state and province to funeral grants and relief funds to support immediate family members, first paid from the personal account storage, the insufficient part paid from the social pooling fund.

Twenty-third employee payment period is calculated from the time when the employer and individual pay the basic old-age insurance.

If employees are employed, employed to work in state organs, enterprises and institutions, and continue to pay the basic old-age insurance premium, the actual payment period can be calculated together before and after.

Employees who establish personal accounts in state organs, enterprises and institutions shall be calculated together before and after the actual payment period.

During the interruption of payment after employees participate in the basic old-age insurance, the payment period is not counted.

Twenty-fourth establish a normal adjustment mechanism for basic pensions. The basic pension that employees receive on a monthly basis after retirement is adjusted synchronously according to the growth ratio of the basic pension for urban enterprise retirees.

Twenty-fifth employers and employees to the social insurance agencies to inquire about the basic old-age insurance premiums and basic old-age insurance fund payment, social insurance agencies should provide free services.

Chapter V Supplementary Provisions

Twenty-sixth in violation of the relevant provisions of these measures, in accordance with the "old-age insurance measures for urban enterprise employees in Hunan Province" (provincial government DecreeNo. twentieth1). Article 59) Punishment.

Twenty-seventh before the implementation of these measures, those who have participated in the basic old-age insurance in accordance with the relevant provisions of the provincial people's government shall be connected in accordance with the relevant provisions of the "Implementation Opinions on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees in Hunan Province".

Twenty-eighth approach by the provincial labor department is responsible for the interpretation of.

Article 29 These Measures shall come into force as of 1998 1 month 1 day.