Notice on issues related to improving the basic old-age insurance policy for urban workers
Ministry of Labor and Social Welfare No.20 [200 1]
Promulgator: Ministry of Labor and Social Security
Effective date: 200 1. 12.22.
The labor and social security departments (bureaus) of all provinces, autonomous regions and municipalities directly under the central government:
Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997]
26), the national basic old-age insurance system for urban enterprise employees (hereinafter referred to as the old-age insurance) has been realized.
Basically unified, the coverage of old-age insurance has been further expanded, and the socialized distribution rate of basic pensions for enterprise retirees has gradually increased.
Improve. In recent years, with the adjustment of China's economic structure and the deepening of the reform of state-owned enterprises, some new ideas have emerged in the work of endowment insurance.
The situation and new problems need to be clarified as soon as possible. According to the requirements of improving the construction of social security system for urban workers, it is now
The relevant issues are hereby notified as follows:
One, to participate in the endowment insurance for employees of urban enterprises, no matter what reason to change the work unit, including through the public.
Enterprises and employees are sold, auctioned, leased and cross-planned after the company system and shareholding system reform.
Floating personnel in the area should continue to participate in endowment insurance and pay in full and on time according to regulations. The social insurance agency shall
Properly manage and continue the pension insurance relationship and do a good job in various services.
Two, employees and enterprises to terminate or terminate the labor relationship, employee pension insurance relationship should be retained by the social security.
Insurance institutions are responsible for management. When the laid-off workers of state-owned enterprises leave the center at the expiration of the agreement, they will take part in the work before the implementation of the labor contract system.
Work, older and close to the enterprise internal retirement conditions, re employment is indeed difficult, through consultation with the enterprise, by the enterprise to solve.
The industry and employees agree to pay endowment insurance premiums, payment methods, payment years, sources of funds, security conditions and specific people.
The scope of personnel shall be implemented according to the regulations of the local government. When the unemployed are re-employed, the new employer must sign a labor contract with them.
Use, and participate in endowment insurance according to regulations. Self-employed and re-employed persons who adopt flexible methods should continue to participate in endowment insurance.
The relevant measures stipulated by the provincial government.
Three, urban individual industrial and commercial households and other individual operators and people who adopt a variety of flexible employment methods, in their participation in pension.
After the insurance, according to the payment base and proportion stipulated by the provincial government, the old-age insurance premium should generally be paid monthly or quarterly.
Half a year, the annual consolidated payment of old-age insurance premiums; Payment time can be converted cumulatively. The above-mentioned personnel are 60 years old for men and 60 years old for women.
At least 55 years of age, with the accumulated payment period of 15 years, you can receive the basic pension according to the regulations. The accumulated payment period is less than 15 years.
, the personal account storage amount is paid to me in one lump sum, and the pension insurance relationship is terminated at the same time, and the payment will not be made up afterwards.
Ways to increase the payment period.
Four, to participate in the old-age insurance contract workers of farmers, after the termination or dissolution of labor relations with enterprises, by social insurance.
The agency shall keep its pension insurance relationship, keep its personal account and bear interest. Re-employment should continue or transfer support.
Old insurance relationship; Can also be in accordance with the provisions of the provincial government, according to the peasant contract workers themselves, their personal accounts.
Part of the payment is paid to me in one lump sum, and the pension insurance relationship is terminated at the same time. Anyone who is re-employed must re-participate in old-age care.
Insurance. Farmer contract workers have reached the age of 60, and women have reached the age of 55, and the cumulative payment period has exceeded 15.
You can receive a basic pension according to regulations; If the cumulative payment period is less than 15 years, the total amount of personal account storage will be paid in one lump sum.
Give it to me.
Five, the old-age insurance premiums owed by bankrupt enterprises, in accordance with the relevant provisions in the realization of assets income to be paid off; Pay off the arrears
For enterprises with real difficulties, the unpaid old-age insurance premiums include long-term arrears and should be included in the enterprise payment.
Outside the personal account, with the consent of the social insurance agency, the labor and social security department audit, the financial department audit, submitted to the provincial people's Social Welfare Department.
After approval by the people's government, it can be written off. After the employees make up the funds in their personal accounts according to the prescribed proportion of individual contributions, the social insurance agency shall.
Institutions should be recorded in a timely manner according to the regulations, and the payment period of employees should be recognized.
Six, due to illness, non work-related disability, proved by the local labor ability appraisal institutions completely lost the ability to work, and has
The employee whose labor relationship is terminated by the employing unit shall apply by himself, be audited by the social insurance agency, and be approved by the municipal labor and social security department at the prefecture level.
Approved by the door, you can apply for resignation and receive retirement living expenses. The standard of retirement living expenses is based on the payment period and salary payment of employees.
Ping, specific measures and standards in accordance with the provisions of the provincial government.
Seven, inter provincial relocation of urban enterprises, should be handled in accordance with these provisions.
Handle the transfer formalities of the relationship between enterprises and employees' endowment insurance. exist
The amount of the employee's personal account is all transferred, and the funds are only transferred to the individual payment part. The social security institution in the transfer place should be based on individuals.
The account amount has been fully accounted for. The social insurance institutions where enterprises are transferred out and transferred in should conscientiously do a good job in the old-age insurance for relocated enterprises.
Insurance relationship and personal account transfer, continue to work, timely and full payment of basic pensions for retirees. For example, relocating enterprises.
If the old-age insurance premium is not paid at the transfer place, the arrears shall be paid in full before the transfer of the old-age insurance relationship.
Eight, strengthen the management of early retirement approval for special types of work. Enterprises with special types of work should put special types of work
Posts, personnel and their changes, regularly report and register to the municipal labor and social security department, and establish an early retirement system for special types of work.
Hugh publicity system, the implementation of mass supervision. The administrative department of labor security at or above the prefecture level shall standardize the examination and approval of early retirement of special types of work.
Procedures, improve the examination and approval system. Social insurance agencies should establish files and databases for special types of workers to prevent fraud.
Anyone who fraudulently obtains the identity of a special type of work and impersonates the basic pension shall, once discovered, immediately correct and recover the maintenance fee of the impersonator.
Lao Jin.
Nine, do a good job in the pilot work of endowment insurance in institutions. The pilot reform of endowment insurance in government agencies and institutions has been carried out.
In this region, it is necessary to further consolidate the results of the reform pilot, not to surrender, to improve the charging mechanism, and to explore individual contributions and
The treatment plan should be properly connected, actively create conditions for the socialized payment of pensions, strengthen fund management, and ensure the foundation.
Gold is safe. According to the Ministry of Labor and Social Security, the Ministry of Finance, the Ministry of Personnel, and the Central Organization Establishment Committee, "On Employees of Institutions"
The Notice on Handling Opinions on Social Insurance Relations during Cross-flow Period (No.[2006 54 38] 13 issued by the Ministry of Labor and Social Security) stipulates that we should seriously study and do a good job.
Transfer and connection of endowment insurance relationship when employees move between institutions. Ministry of Labor and Social Security (China)
200 1 year1February 22nd Keywords: labor pension insurance notice
CC: Labor and Social Security Bureau of cities under separate state planning and Xinjiang Production and Construction Corps.
Issued by the General Office of the Ministry of Labor and Social Security on February 25th, 2006.
Opinions on the overall implementation of the basic old-age insurance for urban enterprises and individual workers in Heilongjiang Province at the provincial level
Author: People's Government of Heilongjiang Province
ReleaseNo.: Heifazheng [2005]No. 17
Date of promulgation: March 4, 2005
Implementation date: March 4, 2005
In order to improve the overall level of the province's basic old-age insurance, promote the development of social insurance, and ensure that the basic pension for retirees is paid in full and on time, according to the spirit of "the State Council's reply on agreeing to the pilot implementation plan for improving the urban social security system in Heilongjiang Province" (Guo Han [2004] No.36), combined with the actual situation in our province, this implementation opinion is formulated.
First, the objectives and principles of the basic old-age insurance at the provincial level.
(1) The goal of provincial overall planning of basic old-age insurance is to establish a social security system independent of enterprises and institutions, with diversified sources of funds, standardized security system, socialized management and services, and covering all kinds of enterprises, private non-enterprise units and their employees and individual workers in cities and towns. Unify the province's basic old-age insurance policy, unified payment ratio and overall planning projects, unified basic pension calculation and payment methods, and unified fund management and business processes.
(2) The principle of provincial overall planning of basic old-age insurance is: the level of protection of provincial overall planning should be compatible with the economic development level of our province and the affordability of all aspects; Rights and obligations correspond, and fairness and efficiency are combined; The basic old-age insurance fund shall be managed in a unified way, and the government of the province, city and county (city, district) shall be responsible for the fund gap at different levels to ensure that the basic pension is paid in full and on time.
Two, standardize the province's basic old-age insurance system.
(a) adjust the payment ratio and base.
Insured enterprises and private non-enterprise units take 22% of the total average monthly wages of employees in the previous year as the payment base. If the original payment ratio is higher than 22%, it will be adjusted to 22%; If the payment ratio is less than 20%, it will be adjusted to 20%.
The individual insured workers take 8% of their average monthly salary in the previous year as the payment base. If my average monthly salary is lower than 60% of the average monthly salary of employees in the province, I will pay 60%; More than 300% of the province's average monthly salary of workers, according to 300% of the payment, the excess is not used as the base of payment of wages, nor is it included in the base of basic pension.
Individual industrial and commercial households, freelancers and flexible employees in the insured cities and towns pay 20% of the average monthly salary of employees in the province as the base.
(two) standardize the basic old-age insurance project.
For the retirees' overall planning project before the implementation of the Decision of the State Council on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees (Guo Fa [1997] No.26), according to the Notice of the former Provincial Labor Department on Further Improving the Basic Old-age Insurance for Enterprise Employees (Hei Lao Fa [2000] No.79) and the Notice of the Provincial Labor and Social Security Department on Implementing Municipal Overall Planning Guidance on Basic Old-age Insurance.
During the period from the implementation of the State Council Document No.26 [1997] to the pilot project of perfecting the urban social security system in the whole province, when comparing the old and new pension calculation and payment methods during the transition period, the basic pension of the new calculation and payment method shall be calculated and paid according to the overall project determined in the above document. After the end of the transition period, those who meet the requirements for receiving basic pensions will no longer compare the old and new methods of calculating and distributing basic pensions, cancel the overall project, and calculate and distribute basic pensions in full accordance with the new methods of calculating and distributing basic pensions.
After the death of the person who enjoys the basic old-age insurance benefits, his survivors can receive funeral subsidies (funeral expenses and one-time relief funds) in accordance with the relevant provisions of the state and the province.
(three) unified basic pension calculation and payment methods.
After the implementation of overall planning at the provincial level, the method of calculating and distributing basic pensions is still implemented according to the method of calculating and distributing basic pensions for employees of urban enterprises in Heilongjiang Province (Heilao Social Development [2004] No.67), but the average salary base of employees who plan and distribute basic pensions and transitional pensions is changed to be calculated according to the average monthly salary of employees in the whole province in the previous year when employees retire.
(4) Unified fund management.
The fund implements provincial overall planning and budget management. Budget refers to the social insurance agency's annual financial revenue and expenditure plan of the social insurance fund approved by legal procedures according to the implementation plan and tasks of the social insurance system. The Provincial Social Insurance Administration follows the principles of approved revenue and expenditure, fixed subsidy, balance retention and payment, and reports it to the Provincial Labor and Social Security Department for review and the Provincial Department of Finance for review, and it will be implemented after being approved by the provincial government.
1. Budget preparation.
(1) fund-raising plan, which comprehensively calculates and determines the income indicators such as endowment insurance premium (including debt settlement), interest and personal account. According to the payment of wages and the number of participants, and taking into account the increase in the actual number of participants. The financial subsidy income of that year was determined according to the financial subsidy measures of the Ministry of Finance and the Ministry of Labor and Social Security. The funds that should be borne by the local government in individual accounts shall be determined according to the principle of graded responsibility.
(2) Fund payment plan, according to the number of retirees, overall planning projects, changes in the basic pension expenditure level, comprehensively calculate and determine the basic pension, funeral subsidies, personal account transfer and other expenditure indicators.
(3) The fund gap formed by the unfulfilled provincial fund collection plan shall be made up by the local government by using the balance over the years and adjusting the financial expenditure structure to ensure that the basic pension is paid in full and on time.
2. Graded collection. The basic old-age insurance premium is collected by local tax departments at all levels, and the old-age insurance premium of provincial agricultural reclamation and forest industry system is still collected by the social insurance agency of this system; Retirees in the city, county, system as a unit, according to the provincial unified provisions of the basic pension.
3. Use and management of surplus funds. Before the end of 2004, the accumulated balance of local basic old-age insurance funds and the current balance of funds will not be turned over for the time being, and will be deposited in the financial accounts of local social security funds. Need to use, by the city, county, system put forward opinions, by the provincial social insurance administration audit, submitted to the provincial labor and social security department, the Department of finance for approval.
4. Real personal account funds shall be operated according to regulations. Real personal account funds and social pooling funds are managed and accounted for separately, and social pooling funds cannot occupy real personal account funds; Personal account records should be true and complete, unified management by the provincial social insurance administration, real account accounting, into the provincial financial accounts. Individual account funds settled quarterly by local cities and systems shall be invested and operated by the Provincial Social Insurance Administration in accordance with the fund management and operation measures formulated by the provincial government. The comprehensive operating rate of return is determined according to the actual investment and operation situation every year. After being audited by the Provincial Labor and Social Security Department, it is submitted to the provincial government for approval, and announced by the Provincial Social Insurance Administration at the beginning of each year as the basis for recording the interest of individual accounts. The Provincial Department of Labor and Social Security and the Provincial Department of Finance supervise the management and operation of the fund.
(5) Unifying business processes and information systems.
1. Unify the business process of endowment insurance. Social insurance agencies at all levels in the province should use a unified basic old-age insurance business management information system and a unified basic old-age insurance business process in accordance with the overall planning of the Golden Insurance Project; Accurately check the payment base, urge enterprises to declare monthly payment, and provide the tax authorities with a collection plan. The management of employees' personal accounts should be open and transparent, and the audit of employees' retirement benefits should be carried out according to policies.
2 guidance, supervision and inspection of the province's endowment insurance business. The Provincial Social Insurance Administration keeps abreast of the basic old-age insurance business handling, the expansion of basic old-age insurance, the completion of the collection plan, the natural growth of retirees, and the financial investment at the same level. Through the central database, the full payment of basic pensions and the payment ability of surplus funds are monitored and analyzed, and statements are provided to the labor and social security departments to ensure the normal operation of provincial overall planning.
3. Establish a unified computer management information system for basic old-age insurance in the whole province. Cities that implement centralized management to determine the basic data of basic old-age insurance will enter all the basic data of insured enterprises and all kinds of personnel into the provincial central database and implement centralized management; For cities that determine the basic data of basic old-age insurance and implement hierarchical management, adjust and improve the basic data according to the initialization requirements of basic old-age insurance, so that the original information system can be connected with the unified basic old-age insurance business management information system in the province, ensure the integrity of the basic data in the province, and realize the normal operation of the management information system.
Three, adjust the social insurance agencies and management system.
The Provincial Social Insurance Administration is responsible for the handling of enterprises, institutions and rural endowment insurance in the province, and implements vertical management of the social insurance administration of cities and counties (cities, districts). After the social insurance administrations of cities and counties (cities, districts) around the country implement vertical management, their original budget indicators such as personnel funds, public funds and business funds are designated by the Provincial Department of Finance as the base for approval, and all of them are designated as provincial finance and included in the provincial budget. Its infrastructure construction and other funds are included in the development plan of the provincial development and reform commission. The institutions, personnel management and assets of the social insurance administration below the provincial level are included in the province. Its leadership team implements dual leadership, with the provincial labor and social security department as the main body, supplemented by cities and counties. The social insurance agencies of the agricultural reclamation and forest industry system will remain unchanged for the time being.
Social insurance agencies at all levels are fully funded institutions and managed by civil servants. The name of social insurance agencies in provinces, cities and counties (cities, districts) is unified as xxx (administrative region name) Social Insurance Administration. Unified institutional specifications, Harbin Social Insurance Administration is a deputy bureau-level unit, other cities are deputy-level units, provincial forest industry and agricultural reclamation units are at the level, and counties (cities, districts) are deputy-level units. If the rank of the current cadre is higher than the new institutional specifications, the original rank may be retained. In the future, newly-equipped cadres should be equipped according to the specifications of newly-built institutions.
Four, the responsibilities of governments at all levels and relevant departments
Governments at all levels and relevant departments should perform their duties according to their respective functions to ensure the smooth operation of provincial-level overall planning.
(a) local governments at all levels should improve the urban social security system and ensure that the basic pension is paid in full and on time as a major event to maintain social stability and promote reform and development, and implement the target responsibility system at all levels. It is necessary to organize labor security and social insurance agencies, finance, local taxes and other relevant departments, conscientiously implement a series of principles and policies to improve the urban social security system, effectively adjust the financial expenditure structure, increase investment in social security funds, give priority to arranging funds in full and strengthen fund management and supervision.
(two) the labor and social security departments at all levels should gradually improve and perfect the basic old-age insurance policy, and inspect and supervise the implementation of the policy by social insurance agencies. Social insurance agencies shall, in accordance with the provisions of various endowment insurance policies, do a good job in enterprise registration, payment base verification, payment declaration, individual account fund management and fund management and operation, employee retirement benefits audit, business audit, basic pension payment, socialized management services, etc. To provide timely and accurate fund collection plans for local tax authorities and strive to expand the coverage of social insurance.
(three) the financial departments at all levels should strengthen the supervision and inspection of the basic old-age insurance fund management, and do everything possible to raise funds. The Provincial Department of Finance should urge financial departments at all levels to arrange funds in full to ensure that basic pensions are paid in full and on time.
(four) local tax departments at all levels should conscientiously implement the basic old-age insurance fee collection plan, strengthen fund collection, and increase the intensity of debt. Provincial Local Taxation Bureau is responsible for the supervision and assessment of the completion of the collection plan of tax departments at all levels, and increase the amount of funds.
(five) the industrial and commercial departments at all levels should inform the social insurance agencies at the same level on a quarterly basis about the registration, cancellation and change of registration of enterprises (including individual industrial and commercial households), and assist in the expansion of basic old-age insurance.
(six) the audit department should strengthen the audit supervision of the basic old-age insurance fund raising, distribution and management, and seriously investigate and deal with violations in the operation of the basic old-age insurance fund.
The province's basic old-age insurance at the provincial level has been implemented since May, 2005 1 day. The Notice of the General Office of the People's Government of Heilongjiang Province on Printing and Distributing the Provincial Overall Measures for the Basic Old-age Insurance for Urban Enterprise Employees in Heilongjiang Province (Hei Zheng Ban Fa [1998] No.80) shall be abolished at the same time.
The provincial labor and social security department is responsible for the interpretation of this implementation opinion.