For details of specific policies, please refer to document No.48 [2005], and the full text is as follows:
Opinions on Implementing Basic Endowment Insurance in Township Institutions in Yangxin County
Chapter I General Provisions
Article 1 In order to meet the requirements of the socialist market economy, improve the social security system, promote the comprehensive reform of towns and villages, and ensure the basic livelihood of the employees of township institutions after retirement, these implementation opinions are formulated in accordance with the relevant provisions of the state and the province, combined with the actual situation of this county.
Article 2 The reform of the old-age insurance system in township institutions should adhere to the correspondence of rights and obligations, the unity of fairness and efficiency, the balance of income and expenditure of the old-age insurance fund, the connection with the basic old-age insurance system for employees of urban enterprises, and the combination of social pooling and personal accounts.
Article 3 These implementation opinions are applicable to township institutions and all their employees (including those waiting for posts who receive living expenses) and retirees established within the county with the approval of the organization department. Institutions that have participated in the basic old-age insurance for employees of urban enterprises shall maintain the original insurance method.
Article 4 The basic old-age insurance of township institutions shall be coordinated at the county level, managed by the administrative department of labor and social security, and handled by the county old-age insurance administration (hereinafter referred to as the social security agency).
Chapter II Payment of Endowment Insurance Fees
Article 5 The basic old-age insurance premiums of township institutions shall be jointly paid by units and individuals. The basic old-age insurance premium paid by the unit belongs to the full financial allocation unit and should be fully included in the financial budget; Balance allocation financial units, by the financial and unit * * * according to the proportion of the difference, part of the financial burden included in the budget; Self-supporting units (including transformation units) are paid from their own funds. The basic old-age insurance premiums paid by individuals shall be withheld and remitted by the unit from my salary.
The basic old-age insurance premium paid by the unit is charged before tax, and the basic old-age insurance premium paid by the individual is not subject to personal income tax.
Article 6 The employees of the financial allocation unit shall take their file salary as the payment base; Employees of other units take their average monthly salary in the previous year as the payment base. If the average monthly wage is lower than 60% of the average wage of employees in the county, the payment base shall be calculated at 60%; More than 300% of the average wage of employees in the county, not included in the base pay. The unit takes the sum of all employees' payment bases as the unit payment base.
Seventh urban institutions and their employees shall pay the basic old-age insurance premiums in full and on time from the date of payment to the statutory retirement age, and shall not interrupt the payment without reason.
Chapter III Personal Account of Basic Endowment Insurance
Article 8 The social security agency shall establish a personal account for basic old-age insurance for the insured according to the scale of 1 1% of the payment base. All individual contributions are credited to individual accounts, and the rest are included in unit contributions.
Article 9 When employees of towns (administrative regions) and institutions participate in the insurance, they shall establish personal accounts from June 1995 to June 1. At the time of payment, the employee's file salary over the years since June 1995 shall be used as the payment base, and the personal account funds shall be paid in the proportion of 1 1% (7% for the unit and 4% for the individual). 1 994 65438+Feb. 3 1 Employees who have joined the work before 1995 65445 1995,1employees who have joined the work since12,2000. Contract workers in township institutions pay the same fees as other workers and establish personal accounts. The amount of compensation that has been insured and paid can offset the amount payable.
Tenth personal account storage can only be used for the insured pension, and may not be withdrawn in advance. The amount stored in personal account shall bear interest according to the regulations.
Eleventh insured persons have the right to inquire about their payment records, and social security agencies shall publish their personal accounts to the public once a year.
Twelfth adhere to the principle of corresponding rights and obligations, no payment can not be regarded as the payment period. After the insured pays back, the working hours before 1995 1 can be regarded as the payment period; After 1995 and 1 month, the payment period is calculated according to the time when the basic old-age insurance premium is actually paid. It is regarded as the combined calculation of the payment period and the actual payment period.
Thirteenth insured according to the following provisions to transfer or continue the pension insurance relationship.
(a) the insured in the overall planning area of mobile employment, by the new employer to apply, social security agencies for its pension insurance relationship to continue procedures, not to transfer the amount of personal accounts.
(two) the insured cross-regional mobile employment, social security agencies to transfer their pension insurance relationship and personal account storage. Consolidated calculation of personal account deposits before and after transfer.
(three) the insured person enters the employment of institutions that have not participated in social insurance, and does not transfer the pension insurance relationship and personal account storage, and the original social security agency will continue to manage it.
(IV) The newly employed employees of the insured units who have not been insured in the past shall pay back their personal accounts according to Article 9 of the Implementation Opinions, and pay back the old-age insurance premiums from June 5438 to 10 in full.
(five) after the termination of the relationship between the insured and the unit, if they are re-employed, they shall go through the transfer and connection procedures in accordance with the relevant provisions of the preceding paragraph, and continue to pay insurance premiums with the new employer; Unemployed people can continue to pay insurance premiums in the personal window opened by the original social security agency in their own name.
(six) if the insured institution is restructured into an enterprise, it can continue to participate in the insurance in the original social security institution, or it can be transferred to participate in the basic old-age insurance for urban enterprise employees as a whole.
(seven) if the insured unit is revoked, the retirees will continue to pay by the original social security agency, and the employees will continue to pay social insurance premiums according to the relevant provisions of the preceding paragraph.
Chapter IV Basic Endowment Insurance Benefits
Fourteenth insured persons meet the following conditions, after the audit by the labor and social security department, can receive a monthly basic pension.
(a) meet the statutory retirement conditions of the state and go through retirement procedures;
(2) The payment period has expired 15 years.
Fifteenth people who have retired (post) before the implementation of this opinion will be paid the basic pension by the social security agency according to the regulations after the insurance. Specific payment methods and standards are as follows:
According to the average pension level of insured retirees in the county, the basic pension payment standard for employees in township institutions in the county is determined. For the part where the actual payment standard of the original unit is higher than the average, the original payment unit will pay the difference and the insurance agency for more than ten years in the reform and keep the original actual payment unchanged; If the actual payment is lower than the average, it shall be paid according to the average.
Sixteenth after the implementation of this opinion, the basic pension consists of two parts: the basic pension and the personal account pension.
The monthly standard of basic pension is 20% of the average monthly salary of employees in the county last year. If the payment period exceeds 15 years, the payment ratio will increase by 1% for each additional year.
The monthly standard of personal account pension is the amount stored in my personal account divided by 120.
Seventeenth before the implementation of this opinion to participate in the work, after the implementation of retirement, the basic pension is composed of basic pension, personal account pension, transitional pension and comprehensive subsidies.
The basic pension and individual account pension are calculated and distributed in the same way as in Article 16.
The monthly standard of transitional pension is: the average monthly salary of employees in the county before my retirement × the average index of the previous years before my retirement × the payment ratio (1.2%)× the payment period before the establishment of personal account.
Comprehensive subsidy refers to the comprehensive subsidy standard in the basic old-age insurance for enterprise employees in this county.
Article 18 In order to maintain a smooth transition in the treatment level of retirees, if the basic pension calculated and paid according to Article 17 of the Implementation Opinions is lower than the pension calculated and paid according to the original institution, the difference (hereinafter referred to as the poor treatment) will be solved by increasing subsidies and the required expenses will be met. Among them, those who retire after 1 October1in 2006 will be paid 90% of the poor treatment; Those who retire after June 65438+1 October1in 2007 will be given 70% poor treatment; Those who retire after June 65438+1 October1in 2008 will be given 50% poor treatment; Those who retire after June 65438+1 October1in 2009 will be given 30% poor treatment; Those who retire after 2065438+ 1 65438 in 2000 will be given poor treatment of 10%; Those who retire after 20 11June1will no longer receive this subsidy.
Article 19 In order to maintain a smooth transition, if there is still a gap between the basic pension calculated and paid according to Articles 17 and 18 of the Implementation Opinions and the pension calculated and paid according to the original institution method, an occupational annuity can be established to make up for it, and the required expenses: the unit with full financial allocation (determined after this reform) shall be borne by the finance at the same level; Other units (defined after this reform, including transformation units) shall be resolved by each unit according to its own economic conditions.
Article 20 Insured persons who meet the statutory retirement conditions of the state but have paid less than 15 years can only enjoy one-time treatment and terminate the pension insurance relationship. Among them, those who participated in the work before the implementation of the implementation opinions will be given a one-time treatment of the average monthly salary of employees in the county for two months for each full year of payment period, and the individual contribution in the amount stored in the personal account will be paid to me; If you take part in the work after the implementation of this opinion, the one-time treatment will be paid to you in full according to the amount stored in your personal account.
Twenty-first insured persons die before reaching the statutory retirement age, and the individual contributions in their personal accounts can be inherited according to law.
If a retiree dies, funeral subsidies and one-time pensions shall be paid from the endowment insurance fund in accordance with regulations, and the balance of individual contributions in individual accounts may be inherited according to law.
Twenty-second after the implementation of these opinions, the adjustment of the basic pension for retirees shall implement the unified basic old-age insurance measures in the whole province.
Twenty-third social security agencies should pay the basic pension for retirees on time and in full, and gradually implement socialized payment.
Chapter V Examination and Approval of Retirement and Pension Procedures
Article 24 The personnel of public institutions determined in this reform shall go through the retirement formalities according to the management authority, and the pension benefits shall be approved by the social security agency and implemented after being reported to the county labor and social security bureau for approval.
Twenty-fifth after the reform, when the employees of the transformed units reach the legal retirement age, the county labor and social security bureau shall go through the retirement procedures, and the social security agency shall approve the pension. It will be implemented after being approved by the county labor and social security bureau.
Twenty-sixth laid-off workers and flexible employees after this reform. After reaching the statutory retirement age, the personal files will be handed over to the file management institutions under the county labor and social security bureau, and then the county labor and social security bureau will go through the retirement procedures.
Chapter VI Fund Management
Article 27 Township institutions shall handle the registration and declaration of basic old-age insurance, the verification and collection of basic old-age insurance premiums, and the management and supervision of basic old-age insurance funds on time, in accordance with the Interim Measures for the Administration of Collection and Collection of Social Insurance Funds in Hubei Province (Decree No.230 of the provincial government), the Provisions of Hubei Province on Several Issues Concerning Social Insurance Work (Decree No.23/KLOC-0 of the provincial government) and the Interim Measures for the Administration of Income and Expenditure of Social Insurance Funds in Hubei Province.
Twenty-eighth the difference between the financial payment for the old-age expenses of township institutions and the current financial payment for the old-age insurance premiums of on-the-job employees shall be included in the social security fund account. The social security funds of township institutions shall be managed and accounted for separately. May not be mixed with enterprise pension funds and county-level organs and institutions pension funds. The basic old-age insurance fund had a revenue and expenditure gap in that year, which was filled by the county finance in time.
Chapter VII Supplementary Provisions
Article 29 The implementation opinions shall be implemented from June 65438+1 October1day, 2006. In the future, the state will reform the endowment insurance system of public institutions and make adjustments according to national policies.
Thirtieth file salary refers to the file salary confirmed by the county-level wage management department according to the relevant provisions of the state and province.
Thirty-first the implementation opinions shall be interpreted by the county labor and social security bureau.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.