Re: the State Council promulgated the decision on the reform of endowment insurance for public institutions.
three, implementing the basic old-age insurance system that combines social pooling and personal accounts. Basic old-age insurance premiums are jointly borne by units and individuals. The proportion of the unit to pay the basic endowment insurance premium (hereinafter referred to as the unit contribution) is 20% of the total salary of the unit, and the proportion of the individual to pay the basic endowment insurance premium (hereinafter referred to as personal contribution) is 8% of the payroll of my own, which is deducted by the unit. According to the amount of 8% of my own wage, the personal accounts of basic endowment insurance should be established, all of which should be paid by individuals. The individual wage is over 300% of the average wage of the workers who are on duty in the previous year, and the base number of personal pay wages is not included; the average wage of the workers on duty is 60% lower than that of the local workers in the previous year, and the base number of personal pay wages is calculated by 60% of the average wages of the workers on duty.
the amount of the individual account is only used for the staff to provide for the aged, not to be withdrawn in advance. The interest rate is calculated every year in accordance with the account interest rate published by the state, and the interest tax is exempt from the interest. If the insured person dies, the balance of his personal account can be inherited according to law.
four, reform the basic pension plan. After the implementation of this decision, the staff who have participated in the work and whose personal payment has accumulated 15 years will be given basic pension monthly. The basic pension is composed of basic pension and personal account pension. The basic pension monthly standard at the time of retirement is based on the average monthly average salary of the former employees and the average monthly paid salary of the person I index, and the payment is sent to 1% per 1 years. The monthly standard of personal account pension is divided by the monthly number of personal account storage, which is determined by the factors such as the average life expectancy of the urban population, the age of retirement and interest, etc. (see the annex).
the personnel who have participated in the work before the implementation, after the implementation of the retirement and the years of payment (including the same year of payment, the same below), have been accumulated for 15 years, according to the principle of reasonable connection and smooth transition, and on the basis of the basic pension and personal account pension, and then to the transitional pension according to the length of the payment period. Kim. Specific measures shall be formulated and implemented by the Ministry of human resources and social security in conjunction with relevant departments.
people who have reached the retirement age after the decision has reached the age of 15 years, and their basic pension insurance relations and basic pension plans are compared to the implementation of the provisions of the "People's Republic of China social insurance law" (No. thirteenth of the Ministry of human resources and social security).
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the personnel who have already retired before the implementation of the decision will continue to grant basic pension according to the original standard of treatment stipulated by the state, and carry out the basic pension adjustment methods.
the retirees of institutions and institutions still issue retirement fees in accordance with the uniform provisions of the state and adjust the relevant treatment.
five, establish the normal adjustment mechanism of basic pension. According to workers' wage growth and price changes, the basic pension adjustment of institutions and enterprise retirees is arranged as a whole, and the normal adjustment mechanism of pension insurance treatment for all kinds of personnel is gradually established, and the results of economic and social development are shared, and the basic life of retirees is guaranteed.
six, strengthen the management and supervision of the fund. To establish and improve the basic endowment insurance fund at the provincial level; if the conditions are not available for the time being, the provincial fund regulation system can be implemented first, and the responsibility for the collection, management and payment of the people's governments at all levels will be clearly defined. The basic old-age insurance fund of the institutions and institutions shall be separately established and managed separately with the basic old-age insurance fund of the employees. The fund carries out strict budget management and integrates it into the special account of the social security fund. It implements two line management of revenue and expenditure and earmarks special funds. Strengthen the supervision of the fund in accordance with the law so as to ensure the security of the fund.
seven, do well the transfer and continuation of pension insurance relationship. The insured personnel will move between government departments and institutions within the same scope of administration, and only shift the pension insurance relationship without transferring funds. The insured persons flow across the overall plan or between the institutions and the enterprises. While transferring the pension insurance relationship, the amount of the basic endowment insurance accounts for the same transfer, and the base of the actual pay wages after the reform of the year after the reform, the total transfer of funds according to the total of 12% is less than 1 years. Transfer funds are calculated by the number of monthly payments. After the transfer, the basic old-age insurance payment period (including the years deemed to be paid) and the total amount of personal account storage are calculated.
eight, the establishment of occupational pension system. On the basis of participating in the basic old-age insurance, organs and institutions should set up occupational annuity for their staff. The unit pays according to the 8% of the total wage of the unit, and the individual pays the 4% of his own wage. After the retirees, they receive the occupational pension treatment on a monthly basis. The specific measures for occupational annuity are formulated by the Ministry of human resources and social security and the Ministry of finance.