In human resource management practice, we often encounter such a situation, the employee will soon be retired, but his basic pension insurance has not been paid for 15 years, and he can not receive a monthly pension after leaving work. So, the employee found the human resources department, hoping that the enterprise can help solve the problem. So, for this situation, how should the enterprise HR guide the employee to operate? According to the current effective policy, when the employee reaches the legal retirement age, if the accumulated contributions to the basic pension insurance is less than 15 years, there are three ways to solve the problem, and the employee can choose one of them arbitrarily according to his/her actual situation and willingness.
One, continue to contribute until the full 15 years, and receive a monthly basic pension
Article 16, paragraph 2 of the Social Insurance Law stipulates that individuals who have participated in basic pension insurance and have accumulated less than 15 years of contributions when they reach the statutory retirement age can contribute until they reach the full 15 years and receive a basic pension on a monthly basis.
The Ministry of Human Resources and Social Security on June 29, 2011 issued the "Implementation of the <Chinese People's Republic of China Social Insurance Law> a number of provisions of Article 2 stipulates that individuals participating in the basic pension insurance to reach the statutory retirement age, the accumulated contributions of less than fifteen years, you can extend the contributions to the full fifteen years. Before the implementation of the social insurance law to participate in the insurance, after extending the contribution for five years is still less than fifteen years, can be a one-time contribution to the full fifteen years.
First of all, both of the above laws stipulate that employees who have accumulated less than 15 years of contributions by the time they reach the legal retirement age can continue to contribute until they reach the full 15 years, and then receive a basic pension on a monthly basis. However, as early as 2005, the Decision of the State Council on Improving the Basic Pension Insurance System for Enterprise Employees (Guo Fa [2005] No. 38) stipulated that, after the implementation of the Decision, those who have reached the retirement age but have accumulated less than 15 years of contributions will not be granted the basic pension; the amount of personal account savings will be paid to the individual in a lump sum, and the basic pension insurance relationship will be terminated. In other words, before the implementation of the Social Insurance Law, employees who have accumulated less than 15 years of contributions by the time they reach the legal retirement age cannot continue to contribute for 15 years and receive the basic pension, and the employees can only receive a lump-sum payment of the amount stored in the individual account, and the pension insurance relationship is forced to be terminated.
Secondly, allowed to continue to pay contributions, is the deferral of contributions, or a one-time payment (wholesale)? The implementation of the & lt; Chinese People's **** and State Social Insurance Law & gt; a number of provisions of the second article, ...... social insurance law before the implementation of the insurance, the extension of contributions for five years is still less than fifteen years, can be a one-time contribution to the full fifteen years. In addition to this, no other specific provisions have been made.
According to the interpretation of the book "Interpretation of the Social Insurance Law of the People's Republic of China" organized by the Legal Affairs Committee of the Standing Committee of the National People's Congress, the Legislative Affairs Office of the State Council, and the Ministry of Human Resources and Social Security, the reason why laws and regulations at the national level do not stipulate the specific mode of payment of continued contributions is that "due to the large differences in the localities", and this power is given to the localities. and this power is given to the localities.
Second, transferred to the urban and rural residents of the basic pension insurance, enjoy the pension insurance treatment
Social Insurance Law, Article 16, paragraph 2, stipulates that individuals participating in the basic pension insurance, to reach the legal retirement age when the cumulative contributions of less than fifteen years of ...... can also be transferred to the new rural social pension insurance or social pension insurance for urban residents, in accordance with the State Council social pension insurance, the State Council, the State Council, the State Council, the State Council, the State Council and the State Council. social pension insurance for urban residents, and enjoy the corresponding pension insurance treatment in accordance with the provisions of the State Council.
Similarly, Article 3, paragraph 1 of the "Implementation of the Social Insurance Law of the People's Republic of China <Chinese People's Republic of China>" stipulates that individuals participating in the basic pension insurance for employees who have reached the statutory retirement age and have accumulated less than fifteen years of contributions (including the extension of the contributions in accordance with the provisions of Article 2) may apply for the transfer of their household registration into the new type of rural social pension insurance or the social pension insurance for urban residents, and enjoy the corresponding pension insurance benefits. to enjoy the corresponding pension insurance treatment.
There are two issues that need to be clarified here:
1. According to the Opinions of the State Council on the Establishment of a Unified Basic Pension Insurance System for Urban and Rural Residents issued by the State Council on February 21, 2014 (Guofa [2014] No. 8), the State Council decided to merge the implementation of the new type of rural social old age pension insurance and the urban residents' social old age pension insurance, and to set up nationwide a unified basic pension insurance for urban and rural residents.
2. "Enjoy corresponding pension insurance treatment in accordance with the provisions of the State Council" as stipulated in the second paragraph of Article 16 of the Social Insurance Law, "Enjoy corresponding The connection between the urban and rural residents' pension insurance system and the social security systems such as basic pension insurance for workers, preferential pension and settlement, minimum living security for urban and rural residents, five guarantees for rural residents and other social security systems, as well as the system of incentives and support for some rural family planning families shall be carried out in accordance with the relevant provisions. According to the explanation in the book "Interpretation of the Social Insurance Law of the People's Republic of China" mentioned above (p. 74), "As to how to transfer to the new rural social pension insurance or urban residents' social pension insurance, and how to enjoy the pension insurance benefits, which involves the integration and convergence of the various systems, it is not appropriate for the law to make specific provisions right away in the absence of sufficient justification and sufficient practical experience. In the absence of sufficient justification and before sufficient practical experience has been gained, it is not appropriate for the law to make specific provisions at once, and the present law therefore makes provisions in principle".
Three, a one-time take out the individual account savings, terminate the basic pension insurance relationship
"Implementation of the & lt; the Chinese people's **** and the State Social Insurance Law & gt; a number of provisions of the second paragraph of Article 3, to participate in the basic pension insurance of the individual to reach the statutory retirement age, the cumulative contributions of less than fifteen years (including the extension of the contributions according to the provisions of the second article), and has not been transferred to the new rural social pension insurance. If he or she transfers to the new rural social pension insurance or urban residents' social pension insurance, he or she may apply in writing to terminate the employee basic pension insurance relationship. Upon receipt of the application, the social insurance agency shall inform the individual in writing of his or her right to transfer to the new rural social pension insurance or urban residents' social pension insurance and the consequences of terminating the basic pension insurance relationship, and upon written confirmation by the individual, terminate the basic pension insurance relationship of the individual and pay the individual account balance to the individual in a lump sum.
This provision has two issues that deserve our attention:
1. Individuals can apply in writing for the termination of the basic pension insurance relationship, the social insurance agency must inform the corresponding consequences in writing. First of all, the employee "can" apply, not should apply, the employee can apply for termination, or not apply for termination, that is, choose to continue to pay or transfer to the urban and rural residents of the basic pension insurance. Second, a written application for termination must be made. Once again, the social insurance agency receives the written application of the employee, must be informed in writing of the corresponding consequences, the employee himself or herself confirmed in writing before the termination of the employee's basic pension insurance relationship, and a one-time payment of the individual account savings to the employee himself or herself.
2. Only the amount of the employee's personal account is paid to the employee, not the amount of the social integrated account. In other words, the part of social insurance premiums paid by the employer is "co-ordinated" by the state.
This article was originally published by Forensic Pioneers!