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Meizhou Municipal People's Social [2011] No. 239
On the proper resolution of the enterprise uninsured personnel into the enterprise workers
Basic pension insurance issues of the notice
Counties (cities, districts) Human Resources and Social Security Bureau, Local Taxation Bureau, the municipal units and the central, provincial, and the military units stationed in Meijiang:
For the proper resolution of the The city's enterprises are not insured personnel pension security issues, according to the Guangdong Provincial Human Resources and Social Security Office, Local Taxation Bureau "on the proper solution to the enterprises are not insured personnel into the basic pension insurance for enterprise employees notice" (Guangdong People's Republic of China No. 2011237) the spirit of the Municipal People's Government agreed to the city enterprises are now on the solution of the city's uninsured personnel pension security issues related to the matters are notified as follows:
First, the scope of personnel
Currently the province's household registration, to the implementation of this notice has been with the city's various types of enterprises, state organs, institutions, social organizations and private non-enterprises (hereinafter referred to as "units") to establish a labor relationship, due to the closure of the unit bankruptcy, revocation of business licenses, was revoked, the inability to produce and operate, and so on. The city has never participated in the basic pension insurance for urban employees because they are unable to bear the responsibility of making contributions or because they are unable to ask the employer to make contributions beyond the statutory time limit.
This notice does not apply to those employers who take the initiative to make retroactive contributions in accordance with the law or who are required to make retroactive declarations and retroactive contributions in accordance with the effective legal documents issued by the court, the Labor Dispute Arbitration Commission, the social insurance administrative departments, the social insurance premium collection agencies, and the social insurance administration agencies.
Two, into the city's basic pension insurance for enterprise employees
(a) directly into. Currently uninsured, the original unit of state-owned and collective enterprises above the county, before December 31, 1993 (including this date) reached the state retirement age, and has been in the original unit for retirement (job) procedures of the original fixed workers and cadres, from the implementation of this notice directly into the city's pension insurance co-ordination.
(ii) contributions into. In addition to the direct inclusion of other uninsured persons, voluntarily in accordance with the provisions of this notice of the one-time payment method to pay off the costs of basic pension insurance for urban employees in the city.
Three, the contribution method
(a) a one-time contribution period.
The one-time contribution period is determined based on the number of years of work experience in establishing labor relations before reaching the retirement age specified by the state. The working years do not include the years of working in state organs and institutions as a state cadre (fixed worker). The labor relationship is determined by the individual's personnel file information, labor contract, salary payment vouchers and other materials that can prove the work experience he or she has had, or the effective legal documents made by the People's Court or Labor Arbitration Commission in accordance with the law.
The earliest starting time for calculating the one-time contribution period is not more than January 1994 in the case of former permanent workers and cadres of state-owned enterprises and collective enterprises above the county level; the earliest starting time for calculating the one-time contribution period is not more than January 1985 in the case of contract workers; and the earliest starting time for calculating the one-time contribution period is not more than January 1988 in the case of temporary workers. In the case of employees of collective enterprises and township enterprises below the county level, the starting time for calculating the one-time contribution period shall be determined with reference to the status of contractual employees.
(ii) Lump-sum contribution base.
The contribution base is declared by the applicant himself. The contribution base shall not be lower than the lower limit of the city's pension insurance contribution base at the time of application for contribution, and shall not be higher than 300% of the average monthly salary of the province's on-the-job employees in the previous year at the time of application for contribution.
(3) Contribution ratio.
The contribution ratio is 20%.
(iv) Contribution index.
One-time contribution index = contribution base ÷ average monthly salary of on-the-job workers in the province in the previous year used in the city's social insurance year at the time of applying for contributions.
(v) Contribution fee.
The total amount of the one-time contribution = contribution base × 20% × the number of months of contribution, without interest.
IV. Contribution period, deemed contribution account and personal account
(I) Contribution period.
After paying all the fees in one lump sum, the lump sum contribution period is calculated as the actual contribution period. The one-time contribution period is not used as the basis for calculating the local pension.
The time of paying all the fees in one lump sum is the time of the applicant's first enrollment.
(ii) Deemed contribution account.
People who have the deemed contribution years, by the one-time payment acceptance place in accordance with the "on the implementation of the State Council's decision to improve the basic pension insurance system for enterprise employees notice" (Guangdong Province [2006] No. 96, hereinafter referred to as "96") for its part of the deemed contribution years to make up for the part of the deemed contributions to the deemed contribution account.
(3) Accounting methods.
Eight percent of the one-time contribution base is credited to the individual account, and the rest is credited to the integrated fund.
V. Pension insurance treatment billing methods
(I) directly into the personnel.
Monthly standard of the basic pension for the first time: the city's implementation of the 83 standards, the initial value of the calculation of the method provided for in Article 34 of the 83, and then in accordance with the city's implementation of the 83 since the adjustment of the basic pension method of adjusting the initial value of the month of the implementation of the Notice to the standard, from the next month after the application for pension and approved the issuance of the month, no retroactive payment before.
(ii) contributions into the personnel.
1, the month before the implementation of this notice has reached the retirement age of the state after a one-time payment of all the costs, eligible for monthly basic pension, according to the provisions of Article 96 and "on the reform and improvement of the basic pension calculation method of enterprise employees' pension insurance notice" (Guangdong Labor and Social Security Electricity 〔2009〕 No. 32, hereinafter referred to as "Article 32 Hereinafter referred to as "Article 32"), the basic pension shall be issued from the month following the month in which the payment of fees for pension application procedures is made and approved, and no retroactive payment shall be made before that; the basis for the payment shall be the average monthly salary of on-the-job employees in the province used in the social security year in which the payment of fees was made in the month in which the fees were made. Those who do not meet the conditions for the number of years of receiving monthly basic pensions as stipulated in Article 96 may continue to make contributions in accordance with the provisions of Article 96. When meeting the conditions of the Notice on Improving the Provisions Concerning the Continued Contributions to the Basic Pension Insurance for Enterprise Employees (GDHSA [2011] No. 37), they can apply for a one-time lump-sum payment of pension insurance premiums.
2. Those who have reached the retirement age stipulated by the state after the month of the implementation of this Circular shall be paid the basic pension in accordance with the provisions of No. 96 and No. 32 when they have reached the condition of receiving the basic pension on a monthly basis.
Sixth, the one-time contribution acceptance place
In the original unit location of the Social Insurance Fund Administration Bureau for the one-time contribution. If the original unit is a centralized, provincial and military unit in Mei, it will be handled by the municipal social insurance fund management bureau. If you have worked in different units, you will be unified in the Social Insurance Fund Administration Bureau of the place where you last worked.
Seven, treatment issuance place
In accordance with the Provincial Office of the Guangdong Provincial Office of the issuance of Guangdong Province basic pension insurance relations within the province of the Interim Measures for the transfer and continuation of the notice (Guangdong Provincial Office 〔2008〕 76, hereinafter referred to as "76"), the last place of insurance is the place where the treatment is issued. For those who have reached the national retirement age before making the lump-sum contribution in accordance with this method and are eligible to receive monthly basic pension after making the lump-sum contribution, the place where the lump-sum contribution is accepted shall be the last insured place in the province.
VIII. Transfer of Pension Insurance Relationships
The transfer of pension insurance relationships formed by the one-time payment of contributions in accordance with this Circular across the integrated area within the province shall be carried out in accordance with the provisions of Document No. 76, as well as the Circular of the Provincial Department of Labor and Social Security and the Provincial Department of Finance on the Issuance of Guangdong Province on the Transfer of Responsibility for the Transfer of Pension Insurance Relationships and Transfer of the Fund Management Measures (Guangdong Labour and Social Security Letter 〔2008〕 No. 2092); In the case of inter-provincial transfers, the provisions of the General Office of the State Council's Interim Measures for the Transfer and Continuation of the Basic Pension Insurance Relationships of Urban Enterprise Employees of the Ministry of Human Resources and Social Security and the Ministry of Finance (State Office of the People's Republic of China [2009] No. 66) shall be implemented.
IX. Handling Procedures
(I) Direct inclusion of persons.
Directly incorporated personnel by the original unit or individual to the unit location of human resources and social security department to apply and provide relevant materials. The location of human resources and social security department of the applicant's qualifications for review, and after seven days of publicity without objection to the municipal human resources and social security department to confirm the qualifications. If the eligibility is confirmed, the Social Insurance Fund Administration Bureau of the location of the unit will be responsible for handling the formalities of entitlement issuance. The original unit for the central, provincial and military units in Mei, by the Municipal Human Resources and Social Security Bureau is responsible for the qualification audit, the Municipal Social Insurance Fund Management Bureau is responsible for the issuance of treatment.
(ii) contributions into the personnel.
By the applicant or the original unit to the original unit of the local social insurance fund management bureau to apply (the original unit for the central, provincial and military units in Mei, to the municipal social insurance fund management bureau to apply), and to provide can reflect the establishment of a labor relationship with the unit of the relevant materials, after examination and confirmation of a one-time contribution can be handled.
The local tax authorities will accept the one-time payment procedures of the applicants and collect the pension insurance premiums according to the one-time payment application materials or the effective legal documents that have been examined and confirmed by the Social Insurance Fund Administration Bureau.
The procedures are implemented in accordance with provincial regulations.
X. Others
(1) If the insured person who has not received the basic pension meets the relevant provisions of the first point, and has not paid the pension insurance premiums during the period of the labor relationship with the unit (excluding the current work unit), he/she can refer to the provisions of the third point and the fourth point to make the contributions and calculate the years of contribution and personal account.
(2) Those who have already received the basic pension shall not be subject to these measures.
(3) This Notice shall be implemented from October 1, 2011 onwards. If the methods already introduced in each region are inconsistent with this notice, they shall be implemented in accordance with this notice.
Meizhou Municipal Bureau of Human Resources and Social Security Meizhou Local Taxation Bureau
October 11, 2011