If a staff member reaches retirement age, but the accumulated period of individual payment (including deemed payment period) is less than 15 years, the unit and individual may make one-time payment (including occupational annuity) to 15 years according to the payment base at retirement.
First of all, the payment terms are:
1, length of service, which must be the length of service before the implementation of the individual contribution system for endowment insurance.
2. The second condition is that the length of service must also be recognized by the state. What does national recognition mean? That is, before the implementation of the individual payment system, your work unit was a state-owned enterprise or an enterprise recognized by other countries. In the case of working in these enterprises, your working years can be regarded as the payment period. What about these conditions? All these conditions must be met at the same time.
3. We must meet the requirements of determining the deemed payment period, that is, when determining the deemed payment period, we must prepare all the materials of this deemed payment period, such as your recruitment form, employment confirmation form, salary table, etc. , and all kinds of materials that need to be prepared. After these three conditions are met at the same time, it can be considered as the payment period. Qualification must have a major premise. This premise is that we must have this work experience, which must be before the reform of the old-age insurance system.
The deemed payment period refers to those who took part in the work before the implementation of the old-age insurance system, and is not calculated from when. As long as the working years of employees in state-owned enterprises and collective enterprises are officially approved by the state before the implementation of the old-age insurance system, they can all be calculated as payment years. In addition, those who conform to the national policy can be regarded as the payment period, and can also be regarded as the payment period, such as the period of being a soldier in rural areas.
Second, the object and duration of the reduction
(1) restored object. Enterprises participating in the basic medical insurance for employees in the province will pay half of the unit fees, and the individual fees will remain unchanged. Institutions and institutions are not within the scope of this reduction.
(2) Time limit for reduction or exemption. From February 2020 to June 2020, the cumulative reduction of months was 5 months.
(3) Refund the payment. In February, 2020, if the employee's medical insurance unit payment has been paid normally, the provincial medical insurance center will re-approve the unit payment amount, and the reduced part will be returned to the unit payment bank account provided by the tax department.
Third, deferred payment and the implementation of deferred payment
(a) affected by the epidemic situation, the payer can't handle the insurance registration and pay the medical insurance premium of employees on time, and can continue to postpone it until the epidemic situation is lifted within 3 months, during which no late payment fee is charged.
(II) Enterprises that have serious difficulties in production and operation due to the epidemic may, after applying, confirming and signing a holdover agreement, hold over the medical insurance premiums of employees, and the holdover period shall not exceed 6 months in principle. After the expiration of the holdover period, if the insured enterprise pays the employee medical insurance premium within the time limit agreed in the holdover agreement, it shall be exempted from the late payment fee; Failing to pay the overdue fine within the prescribed time limit, the overdue fine will be charged according to the regulations.
Matters such as the identification of difficult enterprises and the signing of deferred payment agreements shall be implemented with reference to the methods of deferred payment of basic old-age insurance, unemployment insurance and work-related injury insurance premiums.
(3) Enterprises that failed to pay in full and on time in 20 1 9 and failed to pay in 20201February are not included in the scope of this phased reduction and exemption of deferred medical insurance premiums for employees.
Third, ensure the payment of insurance.
During the implementation of tax reduction and holdover, the insured units of medical insurance for provincial employees shall fulfill the obligation of withholding individual contributions according to law, and the current medical (maternity) insurance benefits of the insured personnel will not be affected. The funds in the personal account of employee medical insurance are still transferred according to the original base and proportion.
Legal basis:
People's Republic of China (PRC) social insurance law
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, so as to guarantee citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
Twenty-sixth basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.