Guo Fa [1995] No.6
Date of promulgation: 1995-8- 18 Promulgated by Anhui Provincial People's Government.
According to the spirit of the Notice of the State Council on Deepening the Reform of Enterprise Employees' Endowment Insurance System (Guo Fa [1995] No.6), our province has formulated the Implementation Plan for the Reform of Enterprise Employees' Endowment Insurance System in Anhui Province (hereinafter referred to as the Implementation Plan), which is hereby printed and distributed to you, please implement it carefully.
First, the basic old-age insurance for enterprise employees should combine social pooling with individual accounts, which is an important principle determined by the Decision on Several Issues Concerning the Establishment of the Socialist Market Economic System at the Third Plenary Session of the 14th CPC Central Committee, an innovation in establishing the old-age insurance system for enterprise employees with China characteristics, and an important measure to deepen the reform of the social insurance system. All localities and departments should seriously study the State Council [1995] No.6 document, widely and deeply publicize the objectives, principles and significance of deepening the reform of the old-age insurance system for enterprise employees, continuously improve employees' understanding of the necessity and urgency of the reform of the old-age insurance system, and effectively push the reform of the old-age insurance system for enterprise employees in our province to a new stage.
Two, governments at all levels should according to the "implementation plan", combined with the actual situation, on the basis of in-depth investigation and study, careful diagnosis, scientific analysis, formulate specific local implementation opinions. The implementation opinions formulated by the administrative office and the municipal people's government under the provincial jurisdiction shall be organized and implemented after being approved by the provincial labor department, and copied to the office of the provincial social insurance Committee. At the same time, we should do a good job in business training to facilitate the development of this work.
Three, the province's enterprise employee pension insurance work by the provincial labor department is responsible for the guidance and supervision, deepening the reform of enterprise employee pension insurance system is also responsible for promoting by the provincial labor department. The Provincial Commission for Restructuring the Economy actively participates, and relevant departments such as the Provincial Economic and Trade Commission, the Provincial Department of Finance, and the Provincial People's Bank should actively cooperate in accordance with the requirements of the Implementation Plan and do a good job in deepening the reform of the old-age insurance system for enterprise employees in our province.
Fourth, strengthen leadership over this work. Deepening the reform of the old-age insurance system for enterprise employees is of great significance for maintaining social stability and promoting the rapid and healthy development of our province's economy. All localities should earnestly strengthen leadership, put this work on an important agenda, seriously study the new situations and new problems arising in the specific implementation process, and report the situation to the provincial labor department in a timely manner.
According to the spirit of the Third Plenary Session of the 14th CPC Central Committee's Decision on Several Issues Concerning the Establishment of the Socialist Market Economic System and the State Council's Notice on Deepening the Reform of the Old-age Insurance System for Enterprise Employees (Guo Fa [1995] No.6), combined with the reality of our province, the Implementation Plan for the Reform of the Old-age Insurance System for Enterprise Employees in Anhui Province is formulated.
I. Objectives and principles of reform
The goal of the reform of the old-age insurance system for enterprise employees is to basically establish an old-age insurance system that meets the requirements of the socialist market economic system, is suitable for all kinds of enterprise employees and individual workers in cities and towns, has diversified sources of funds, multiple levels of protection, combines social pooling with personal accounts, corresponds to rights and obligations, and socialized management services. The basic old-age insurance should be gradual.
Implement a unified system, unified standards, unified management and unified transfer and use of funds for all types of enterprises and employees.
The reform of the old-age insurance system for enterprise employees should follow the following principles:
(a) to ensure basic living, maintain social stability and promote economic development. According to the development level of social productive forces in our province and the bearing capacity in all aspects, the level of endowment insurance for enterprise employees is determined.
(B) the combination of social mutual assistance and self-protection. Reform the way that the basic old-age insurance for employees is completely covered by the state and enterprises, establish the self-protection consciousness of employees, and play the role of social mutual assistance on the basis of self-protection.
(3) the combination of fairness and efficiency. Basic old-age insurance belongs to the redistribution of national income. The level of old-age insurance and the cost burden between units should be generally fair, but it should also reflect the differences in labor contributions of workers in order to stimulate their labor enthusiasm.
(4) unify policies and guarantee them according to law. The basic policy and development direction of endowment insurance are decided by the state. The basic policies and systems of endowment insurance in the whole province should be unified and the management should be legalized. It is necessary to improve laws and regulations, strengthen supervision and inspection of law enforcement, operate according to law, and guarantee according to law.
(five) the separation of administrative management and insurance fund management, and the separation of executive agencies and supervision agencies. The main task of the administrative department of social insurance is to formulate policies and plans and strengthen supervision and guidance. The social insurance fund shall be managed by the social insurance agency.
(6) Socialization of management services. Implementing socialized management service is the development direction of endowment insurance. At present, the endowment insurance service undertaken by enterprises will gradually turn to socialization, and it is necessary to improve the level of socialized management and effectively reduce the burden on enterprises.
Second, the scope of basic old-age insurance.
The basic old-age insurance system is implemented for all employees of state-owned enterprises (except those approved by the State Council), urban collective enterprises, private enterprises and joint-stock enterprises, Chinese employees of foreign-invested enterprises, urban individual industrial and commercial households and their employees, private entrepreneurs and freelancers.
Three, the basic old-age insurance premium raising
The cost of basic old-age insurance is shared by enterprises and individual employees.
(a) the basic old-age insurance premiums paid by individual workers.
The basic old-age insurance premium paid by workers is based on the average monthly salary of the previous year (hereinafter referred to as the base of payment salary). The average monthly wage of employees is lower than 60% of the average monthly wage of employees in the province, and the base of payment wage is calculated at 60%; More than 300% of the average monthly salary of employees in the province, not included in the base of payment. The proportion of basic old-age insurance premiums paid by individuals will be 3% of the base of their contributions from the date of implementation of this scheme, and will gradually increase with the increase of employees' wage income, eventually reaching 8% of their base of contributions.
The wage base of employees includes the sum of wages, bonuses, allowances, subsidies and other incomes, and other incomes that are not included in the statistics of total wages as stipulated by the National Bureau of Statistics are not included in the wage base.
(two) the enterprise to pay the basic old-age insurance for employees.
The enterprise shall pay the basic old-age insurance premium for the employees according to a certain proportion of the sum of the salary bases paid by all employees. Before the implementation of provincial co-ordination, the specific payment ratio is determined by the prefecture, city and county in line with the principle of "fixed income and a slight balance".
According to the document No.004 [1995] of the People's Bank of China, the basic old-age insurance premium of enterprises can be directly transferred according to the special entrusted receipt voucher submitted by the payee without signing an economic contract in advance, and the bank where the enterprise opens an account can withhold and remit it. Enterprises that fail to pay or underpay endowment insurance premiums shall be enforced according to law, and a late payment fee of two thousandths of the amount owed shall be charged on a daily basis. Late payment income is included in the basic old-age insurance fund. Late payment fees shall be charged in the enterprise's own funds.
(3) Urban individual industrial and commercial households, private entrepreneurs and freelancers shall pay the basic old-age insurance premium according to the sum of the average monthly salary of employees in the whole province in the previous year and the proportion of enterprise contributions and individual contributions stipulated by the local government, until reaching the statutory retirement age.
Personal income tax is not levied on the basic old-age insurance premiums paid by employees according to regulations, and the basic old-age insurance premiums paid by enterprises according to regulations are charged before tax.
Four, the establishment of basic old-age insurance personal accounts for employees.
(1) Social insurance institutions at all levels shall, in accordance with the social insurance number (GB 1 1643-89) issued by the State Bureau of Technical Supervision, establish personal accounts for lifelong basic old-age insurance for each participant.
(2) Personal accounts of basic old-age insurance for employees include:
1. Pension insurance premium paid by employees. At first, it was 3% of employees' salary, and gradually increased to 8%.
2 from the enterprise to pay the basic old-age insurance premiums according to a certain proportion of the transfer recorded in the part. At first, it will be reduced to 2% according to 7% of employees' salary.
The sum of the above two items is the employee's individual contribution wage base 10%.
3. Interest on the amount stored in the employee's basic old-age insurance account.
(3) Interest is calculated on the deposit amount in personal account according to the time deposit rate of the People's Bank of China.
(four) workers in the same area to mobilize work, do not change the basic old-age insurance personal account. When employees are transferred to different regions, the storage amount of individual accounts of basic old-age insurance is all transferred, and the social insurance agencies transferred to the regions shall establish individual accounts of basic old-age insurance.
(5) If an employee stops working for various reasons, his/her personal account shall be kept, and the amount stored in his/her personal account before and after the interruption can be calculated cumulatively, with uninterrupted interest.
(six) the amount of storage in the employee's basic old-age insurance personal account can only be used for the monthly pension paid by the employee after retirement, and can not be used for other purposes.
Five, the basic pension plan and payment methods
(a) payment period (continuous service before the implementation of this scheme can be regarded as payment period, the same below). People who have reached the statutory retirement age 10 or above can receive a monthly pension.
The basic pension for employees is paid by social pension and personal account pension. Namely:
Monthly basic pension = social pension+personal account pension
Social pension: calculated and paid according to 25% of the average monthly salary of employees in the whole province last year.
1. When employees who have joined the work after the implementation of this scheme retire at the legal retirement age, they will divide all the storage amount (principal plus interest) in their personal accounts by 120 to calculate the personal account pension, and combine it with the social pension to calculate the monthly basic pension. The calculation formula is:
Monthly basic pension = social pension+personal account of basic old-age insurance120
2. Before the implementation of this scheme, those who have participated in the work and reached the statutory retirement age within three years after the implementation will be granted additional pensions according to a certain proportion of the accumulated amount of personal accounts during the payment period, while the original pension calculation and payment method was reformed (the basic salary of employees was formulated one year before the reform). The calculation formula is:
Monthly basic pension = monthly pension calculated according to the original method before the reform+personal account storage amount of basic old-age insurance × issuance ratio.
The principle of determining the proportion of additional issuance is to make the pension of employees with the same salary level slightly higher than that of employees who retire first. The specific payment ratio is: if the employee's payment period is over 10 years but less than 15 years, it will be paid according to 1.8% of the accumulated deposit in the personal account during the payment period; If it is more than 15 and less than 20 years, it will be paid at 2%; Over 20 years and less than 25 years, the issuance of 2.2%; Over 25 years and less than 30 years, the issuance of 2.4%; Over 30 years old and under 35 years old 4
, additional 2.6%; More than 35 years, the issuance of 2.8%.
According to the State Council Guofa [1978] 104, all retirees will be issued an additional 1.8%.
3. For those who took part in the work before the implementation of this scheme and retired at the statutory retirement age after three years of implementation, calculate the personal account storage of employees during the whole work period, then divide it by 120 to calculate the personal account pension, and combine it with the social pension to calculate the monthly basic pension. The calculation formula is:
Monthly basic pension = social pension+individual account of basic old-age insurance × coefficient120.
The coefficient is formulated according to the continuous length of service and payment period of employees before the reform. The purpose is to calculate the savings of all working years of employees, so as to rationally adjust the pension benefits of different personnel during the transition period and make the pension levels of different personnel tend to be reasonable during the transition period.
The pension paid by a few retirees according to Article 3 is lower than the amount paid according to Article 2, which can be supplemented according to Article 2.
(2) If the statutory retirement age is reached and the payment period is less than 10 years, the payment will be paid to the employee in the whole province for each full year, which is equivalent to the average monthly salary of the employees in the province and the total amount of personal accounts for two months (principal plus interest), and the basic old-age insurance relationship will be terminated at the same time.
(three) before the implementation of this scheme, retirees still receive pensions according to the original method.
(four) after the implementation of this plan, the retirement age and other benefits of employees after retirement will remain unchanged for the time being. Workers who are engaged in high altitude, underground, high temperature, low temperature, toxic and harmful operations and particularly heavy manual labor can retire early according to the provisions of the state, but they can still be executed according to the retirement age stipulated by the state, and the basic pension will be paid according to this when they retire.
(5) After the implementation of this scheme, when the employee is awarded the title of model worker, the reward unit will give him a one-time reward or the unit will supplement his old-age insurance. Do not raise the basic pension calculation and payment standard when retiring. Before the implementation of this scheme, employees who have obtained the title of model worker who can enjoy preferential treatment of old-age insurance as stipulated by the state will still retain preferential treatment when they retire.
(six) because of work-related (public) disabled workers completely lost the ability to work, in accordance with the relevant provisions of the state and province on industrial injury insurance.
(seven) the employee died before or after retirement, and the personal account of the old-age insurance was not collected and died. The balance of individual contributions can be sent to the beneficiary or legal heir designated by the employee; The part paid by the enterprise and transferred to the personal account of endowment insurance is included in the social pooling fund.
(eight) when the employee's basic old-age insurance personal account has been collected, the pension will continue to be paid from the social pooling fund until his death.
(nine) meet the retirement conditions, the retirement benefits are still in accordance with the existing provisions of the state.
Six, the establishment of basic pension adjustment mechanism
In order to ensure the basic livelihood of retirees, according to the wage increase or price index of employees in the province and under the guidance of national policies, the basic pension adjustment mechanism in our province is gradually established.
Seven, gradually establish a multi-level old-age insurance.
The state advocates and encourages enterprises to implement supplementary old-age insurance, and employees to participate in personal savings old-age insurance, and gives guidance on policies. After the enterprise pays the basic old-age insurance premium according to the regulations, it can establish a supplementary old-age insurance system for employees according to the economic benefits of the unit. The supplementary measures and standards for enterprise supplementary endowment insurance shall be determined by the enterprise and implemented after discussion and adoption by the workers' congress. Enterprise supplementary endowment insurance and personal savings endowment insurance are independently selected by enterprises and individuals.
Eight, the management and supervision of endowment insurance fund
(a) the establishment of basic old-age insurance social pooling fund. Part of the basic old-age insurance premium paid by the enterprise is credited to the employee's old-age insurance personal account, and the rest enters the social pooling fund to pay the old retiree's pension, the social pension in the implementation plan, part of the retired employee's pension with a certain length of service during the reform, part of the pension for long-lived low-income retirees, and the funds needed for the normal adjustment system of the basic pension.
(two) the principle of territorial management of endowment insurance funds (except as otherwise provided by the state). In order to cope with the difficulties of serious shortage of basic endowment insurance funds in a few areas caused by possible natural disasters, emergencies and other special circumstances, it is necessary to establish a provincial-level adjustment fund system. Measures for the adjustment of provincial funds shall be formulated separately.
(three) the endowment insurance fund is the property of all employees, and must adhere to the principle of special account storage and earmarking. No unit or individual may decide the other uses of the fund by itself. About 80% of the balance of the old-age insurance fund after the balance of payments, except for the two-month payment fee, is used to purchase the special directional bonds of the social insurance fund issued by the state.
Social insurance agencies at all levels can extract a certain management service fee from the endowment insurance fund, and the specific extraction ratio is proposed by the local labor department according to the actual work needs and the principle of saving, which is audited by the financial department at the same level and reported to the endowment insurance fund Committee for approval. Pension fund and management service fee, excluding tax.
(4) Strengthen the supervision of endowment insurance funds. Establish and improve the rules and regulations for the management of endowment insurance funds, and implement a dual audit system combining internal and external. At the provincial, prefecture (city) and county levels, social insurance supervision committees composed of government representatives, enterprise representatives, trade union representatives and retirees have been established to strengthen supervision over the implementation of social insurance policies and regulations and fund management.
Nine, improve the social management service of endowment insurance.
All localities and relevant departments should actively create conditions, strengthen the service functions of social insurance agencies, and accelerate the pace of building a socialized management service system. At present, it is necessary to make a good transition from the difference payment of old-age insurance premiums to full payment, and gradually realize the transition from enterprise payment to social payment. With good technical conditions and basic work, social insurance agencies can directly issue or entrust banks to issue pensions. Temporarily do not have the conditions, but also strive to achieve direct payment of pensions by social insurance agencies in the short term.
Gradually establish a retiree management service system with socialized management service as the main form, realize the transformation of retirees from relying mainly on community to relying mainly on enterprise management, and improve the level of socialized management.
X. others
(1) Where the relevant provisions in the past are inconsistent with this scheme, this scheme shall prevail.
(II) The administrative offices and municipal governments under the provincial jurisdiction may formulate specific implementation opinions according to the provisions of this scheme and local conditions, and implement them after being approved by the provincial people's government.
(three) the provincial labor department is responsible for the interpretation of this program.
(4) This plan will take effect from 1996 1+0.