Chinanews.com, February 22. A few days ago, the Jiangsu Provincial Department of Human Resources and Social Security issued the "Notice on the Implementation Measures for Basic Pension Insurance for Enterprise Employees in Jiangsu Province", which clearly stated that upon my application and the employer's consent, it should be reported to the human resources and social security administrative department. For the record, the insured can postpone retirement, and the shortest time to postpone retirement is not less than one year.
The following is the full text of the Notice:
Measures for the Implementation of Basic Pension Insurance for Enterprise Employees in Jiangsu Province
Article 1 These Implementation Measures are formulated in accordance with the Provisions on Basic Pension Insurance for Enterprise Employees in Jiangsu Province (Order No. 146 of the Provincial Government, hereinafter referred to as the Provisions) and relevant national and provincial policies.
Article 2 Employers and insured persons referred to in these Implementation Measures are collectively referred to as employers and insured persons in Article 8 of the Regulations.
Article 3 Persons who form labor relations as mentioned in Article 8 of the Regulations include Hong Kong, Macao and Taiwan personnel and foreigners recruited by employers in our province in accordance with the law.
Hong Kong, Macao and Taiwan residents recruited by employers in accordance with the law and Hong Kong, Macao and Taiwan residents who are flexibly employed in our province shall participate in the basic endowment insurance for employees of enterprises in our province (hereinafter referred to as basic endowment insurance) in accordance with the relevant national regulations on Hong Kong, Macao and Taiwan residents participating in social insurance in the Mainland (mainland). insurance).
Those who have participated in the local social insurance in Hong Kong, Macao and Taiwan and continue to retain the social insurance relationship can hold the certificate issued by the relevant authorized institution and not participate in the basic endowment insurance of our province.
Foreigners recruited by employers in accordance with the law shall participate in the basic endowment insurance in our province in accordance with the state regulations on the participation of social insurance by foreigners employed in China.
Persons with nationalities from countries that have signed bilateral or multilateral agreements on social insurance with China who are employed in our province shall handle the basic endowment insurance in accordance with the provisions of the agreement.
After the flexible employment personnel who are employed in our province go through the employment registration procedures and voluntarily participate in the basic endowment insurance, they shall participate in the insurance at the place of employment registration.
Those who receive unemployment insurance benefits can participate in the basic pension insurance, which is implemented with reference to the payment policy for flexible employment.
The age of insured persons participating in the basic endowment insurance for the first time shall not exceed the retirement age stipulated by the state and the province.
Article 4 The newly recruited personnel of the employing unit shall, within the range of the upper and lower limits of the payment base for the current year, pay the basic endowment insurance premiums with the salary income calculated by the whole month in the starting salary month as the payment base for the current year.
Employees who are identified as grades 1 to 4 due to work-related disability and receive disability allowances on a monthly basis, within the range of the upper and lower limits of the prescribed wage base for payment, take the disability allowance as the base for payment of wages, and the employer and employees shall follow the regulations. Pay basic pension insurance premiums.
Article 5 Employers shall report to the employee congress (employee representative assembly) of the unit every year or announce the payment of basic endowment insurance of the unit in the public place of the unit, specifically including the number of people paying the basic endowment insurance premium for the whole year, the amount to be paid by the unit and the actual amount paid by the unit. The payment amount, the total amount to be paid by individual employees and the actual total amount paid, etc., are subject to the supervision of the employees.
The employer shall inform the employee on a monthly basis of the basic endowment insurance payment base of the employee, the amount paid by the employer and the amount paid by the employee.
Article 6 During the period of deferred payment of basic endowment insurance premiums upon approval, the employing unit shall continue to declare the basic endowment insurance premiums to be paid in accordance with the regulations.
During the deferment period, if the employee meets the conditions for receiving the basic pension (living expenses), the employer shall go through the retirement (retirement) procedures for him in accordance with the regulations after making up the basic endowment insurance premium for him in full; It shall be implemented in accordance with the relevant provisions of the state on the handling of arrears during the transfer and continuation of the basic old-age insurance relationship.
Article 7 After receiving the basic pension (living allowance), the insured shall not make up the payment unless the state stipulates it.
Article 8 The basic endowment insurance personal account of our province (hereinafter referred to as the individual account) has been established since January 1, 1996, and the time for the establishment of the personal account by the original industry overall planning unit shall be implemented in accordance with the industry overall planning regulations of the original basic endowment insurance industry in the industry.
The contents recorded in the personal account include: the accumulated principal and interest credited to the personal account at the end of the previous interest settlement period; the amount credited to the personal account in the current interest settlement period and the time of previous bookkeeping, as well as the interest of the current interest settlement period; the accumulated savings in the personal account at the end of the period Amount of principal and interest, etc.
Article 9 When the personal payment of the insured is credited to the personal account, if the employer withholds the payment, the account and the starting interest shall be recorded at the actual payment time of the employer; if the individual directly declares the payment to the social insurance premium collection agency, Accounting and starting interest are based on the actual arrival time of personal payment.
The period from January 1 to December 31 each year is an interest settlement year for personal accounts.
The deposit or balance of an individual account shall be subject to interest according to the personal account bookkeeping interest rate announced by the state, and the calculated deposit shall be subject to interest calculated at the interest rate of the estimated deposit of the current year announced by the province.
Article 10 Insured persons can only maintain a single basic endowment insurance relationship at the same time period, and if there are multiple basic endowment insurance relationships at the same time, they shall be cleaned up in accordance with relevant national and provincial regulations.
If the insured personnel move across provinces, they shall go through the transfer and continuation procedures of the basic endowment insurance relationship in accordance with the regulations of the state and our province.
If the insured people move across regions within the province, the basic endowment insurance fund will not be transferred, and the procedures for merging individual accounts and changing the basic endowment insurance relationship will be handled.
If the insured persons with household registration in this province move across regions within the province, no temporary basic pension insurance payment account will be established.
Article 11 When the insured persons who are employed in inter-provincial mobility meet the conditions for receiving their benefits, the place where they will receive their benefits shall be determined in accordance with state regulations.
When the insured persons who are employed in the cross-regional floating employment in the province meet the conditions for receiving benefits, the places for receiving benefits shall be determined with reference to the relevant national regulations on the places where benefits are received.
If the place of receiving the benefits of the insured persons with household registration in other provinces is determined in our province, and the payment period in all parts of the province is less than 10 years, the place where the payment period is the longest in our province shall be the place where the benefits are received, and there are two or more places with the longest payment period. If the last payment period is the longest, the place where the treatment is received shall be the one with the longest payment period.
Article 12 The payment period referred to in the Regulations includes the actual payment period, the deemed payment period and the converted payment period.
The actual payment period is the period for which the employer and the insured pay premiums in accordance with the regulations after the local implementation of basic endowment insurance or social pooling of retirement expenses. If there is arrears, the actual payment period can only be calculated after making up the full amount.
The payment period is regarded as the continuous working years calculated by the insured persons in accordance with the national and provincial regulations before the implementation of the local basic endowment insurance or the social pooling of retirement expenses.
The converted payment period is the continuous working years of the insured persons engaged in special types of work before the end of 1991, converted in accordance with state regulations.
The converted payment period shall not exceed the actual early retirement time in the case of early retirement according to a special type of work, and shall not exceed 5 years.
Article 13 The retirement age of the insured shall be determined according to the following methods:
(1) Men must be at least 60 years old, female cadres must be at least 55 years old, female workers must be at least 50 years old, and female flexible employees must be at least 55 years old.
The following situations are exempted from its special provisions:
1. Female workers who work in management and technical positions at the age of 50, or who have worked in management and technical positions for 5 years and have worked in management and technical positions after the age of 45, shall be subject to the retirement age of female cadres;
2. Female flexible employment insured persons and female unemployed persons who were former regular workers, or who were former workers in state-owned enterprises and were legally relieved from labor before the issuance of the former Ministry of Labor and Social Security Ministry of Labor and Social Affairs [2001] No. 20 document If they are not related, or when they are 50 years old, they have worked in the employer’s worker position for a total of 15 years of deemed payment and actual payment, and the retirement age of female workers shall apply.
For female unemployed persons who do not meet the above provisions, the retirement age shall be 55 years old.
(2) The male is over 55 years old and the female is over 45 years old, and in compliance with the provisions of the State Council Guofa [1978] No. 104 document, he has engaged in the special type of work for early retirement specified by the state and has reached the specified number of years.
Insured persons who meet the conditions for early retirement of special types of work can choose a retirement time between the retirement age specified in this item and the retirement age specified in the previous item after consultation between the employee and the enterprise.
(3) The male is over 50 years old and the female is over 45 years old, disabled due to illness or not due to work, and has been confirmed by the labor ability appraisal committee of the district and city, and has completely lost the ability to work.
(4) Upon the application of the applicant and the consent of the employer, and reported to the administrative department of human resources and social security for the record, the insured person can postpone the retirement, and the shortest time to postpone the retirement is not less than one year.
After the implementation of these implementation measures, over-age persons who meet the conditions of item (1), item 2, can go through the retirement formalities according to their current declaration time, and receive basic pensions from the month following the declaration after approval.
If the state has other provisions on retirement age, such provisions shall prevail.
Article 14 An enterprise shall formulate its own job directory (including job title, job nature, etc.), which shall be provided to the human resources and social security department after it is approved by the workers' meeting or workers' congress, as the basis for determining the retirement age of female workers and handling retirement procedures. one of the bases.
The enterprise shall determine the nature of the positions held by female employees in accordance with the labor contract signed by both parties and the job directory of the unit.
When the nature of a female employee's position changes, it shall be determined in a timely manner through legal and valid forms such as signing a post change agreement or changing a labor contract, and reporting information on the nature of the change to the social insurance agency.
Other employers may refer to the above provisions.
Article 15 When the insured reaches the retirement age stipulated by the state and the province, if the cumulative payment period is less than the minimum payment period stipulated by the state, upon application by the insured person, the payment can be extended in the extension place determined according to the policy until the minimum payment period stipulated by the state is reached. After that, go through the retirement procedures in accordance with the regulations and receive the basic pension on a monthly basis.
Among them, if the employer continues to work and participate in the insurance, the employer will continue to pay for it in the deferred payment place; if the employer does not continue to work and participate in the insurance, the employer will extend the payment in the deferred place with reference to the payment standard for flexible employees to The minimum payment period stipulated by the state has been fulfilled.
Those who participated in the insurance before July 1, 2011 and extended the payment for five years and were less than the minimum payment period stipulated by the state can make a one-time payment until the minimum payment period stipulated by the state.
If the insured person meets the regulations and handles the basic endowment insurance premium payment, the time of first participating in the insurance will not be changed.
Article 16 If the insured is disabled due to illness or not due to work, is confirmed by the labor ability appraisal committee of the city divided into districts where the benefits are received, and has completely lost the ability to work, and the payment period has reached the minimum payment period stipulated by the state, he shall be in the labor ability. The appraisal committee shall apply to the human resources and social security department for retirement (retirement) procedures within 12 months after the appraisal conclusion is made.
Article 17 Employers with special types of early retirement shall provide relevant materials of the nature of the enterprise to the human resources and social security department in charge of the examination and approval of early retirement for special types of work of their own units, and shall report and record the list of special types of work every year; Employees engaged in special types of work shall establish files to clearly record the normative names and working hours of special types of work, and submit information on personnel engaged in special types of work every year in accordance with state regulations.
Article 18 When applying for insurance registration, employers and insured persons shall provide the social insurance agency with the contact information of insured persons for receiving information.
When the contact information of the insured persons changes, the employer or the insured persons shall go to the social insurance agency to go through the change procedures in a timely manner.
According to the date of birth recorded in the insured information, the human resources and social security department can notify the insured in advance of the relevant policies of retirement by means of SMS push and other means.
Before an employer applies for retirement (retirement) procedures for an employee, it shall inform the employee himself.
After going through the retirement (retirement) procedures or changing the relevant retirement (retirement) information, the employee shall be informed of the handling situation in a timely manner.
After the social insurance agency has approved the basic pension (living expenses) of the insured person, it shall push the information to inform the person and provide the inquiry method.
Article 19 When the human resources and social security department handles the examination and approval of retirement, it shall examine the retirement (retirement) conditions and categories in accordance with national and provincial regulations based on employee files and other original materials that meet the regulations, combined with the basic pension insurance payment records of the insured over the years. .
Human resources and social security departments determine the date of birth of insured persons in accordance with the "Notice of the Ministry of Labor and Social Security on Stopping and Correcting Issues Concerning Early Retirement of Enterprise Employees in Violation of State Regulations" (Labor Social Security Department [1999] No. 8) Implementation of relevant regulations.
The human resources and social security departments shall determine the working hours of the insured persons according to the employee files approved by the labor, personnel and other competent departments at or above the county level or other legal and valid materials, and shall be determined in accordance with the relevant national and provincial policies on the calculation of seniority and payment period. .
Article 20 Employers, labor security agencies or flexible employment insured personnel shall provide employee files, photocopies of insured personnel's ID cards, household registration books and relevant supplementary materials when handling retirement (retirement) procedures, and fill in the application surface.
Among them, when going through the formalities for early retirement of special types of work, the insured personnel shall also provide application and publicity materials for special types of early retirement.
If the records of the work experience of the special type of work in the employee's file are not clear or inconsistent, the original materials of the special type of work and the number of years of the employee must be provided at that time.
In the process of reviewing and approving retirement, the human resources and social security department shall notify the materials that need to be supplemented and corrected at one time if the materials are incomplete, and inform the reasons for those who do not meet the handling conditions.
Article 21 If an employer participating in the insurance in a county (city) declares early retirement for special types of work and early retirement due to illness or disability not due to work, the human resources and social security department at the place where the benefits are received shall collect the materials and report them for benefits. The human resources and social security department of the city divided into districts where the place is located shall go through the retirement approval procedures.
Article 22 Basic pension = (monthly average salary of employed persons in urban units in the province in the previous year when the insured retires + average monthly payment salary based on indexation) ÷ 2 × cumulative payment period of individuals (including the deemed payment period and The actual payment period, excluding the converted payment period) × 1%.
The indexed monthly average salary of the insured person = the average monthly salary of the employed persons in the province's urban units in the previous year when the insured retires × the index of the average paid salary of the insured person.
Among them: the average payment wage index of myself is the average payment wage index of the insured personnel from 1992 to the month of retirement, calculated in accordance with the unified national regulations.
If the employer and the insured are in arrears, under-reported the payment base, or have not paid the supplementary payment, the annual payment salary base of the supplementary payment and the annual payment salary base at the time of supplementary payment shall be combined to calculate the payment wage index.
The insured personnel of the original industry co-ordination unit, and the insured personnel from other provinces (autonomous regions and municipalities) who have implemented personal payment since 1992 and moved to our province, when calculating the indexed monthly average payment wages, the starting time is based on the original industry co-ordination. The unit and the original province (autonomous region, municipality directly under the Central Government) where individual payment starts shall prevail.
Article 23 When the insured persons in the basic pension calculation and payment formula retire, the average monthly salary of employed persons in urban units in the province in the previous year is the basic pension calculation and payment base.
From January 1, 2020, the applicable year of the basic pension calculation and distribution base will be adjusted from January 1 to December 31 each year.
The basic pension calculation base shall be announced by the provincial human resources and social security department in conjunction with the provincial financial department.
Article 24 The number of months for calculating and distributing pensions for individual accounts shall be implemented in accordance with the unified national standards.
If the insured is under the age of 40, the number of months to be counted is determined by the standard of 40 years old; if the age of the insured is over 70 years old, the number of months to be counted and issued is determined by the standard of 70 years of age; if the age exceeds a certain integer listed in the table, it will be calculated according to the next level. The number of months is determined.
Article 25 After the insured persons who participated in the basic old-age insurance in our province before December 31, 1995 go through the retirement procedures, their transitional pension shall be calculated based on the payment salary and payment period before the end of 1995. All payment years before the end of 1995 The deposit amount is divided by 120 and issued monthly.
The estimated storage amount = the average salary of the employees in the province and the districts and cities where the insured persons are located in 1995 × the payment wage index of the insured persons × the payment period before the end of 1995 × 12% + interest after 1996.
The above-mentioned wage index for insured personnel used to calculate the estimated storage amount shall be determined according to the following methods:
(1) Calculation of the contribution wage index from 1992 to 1995.
Calculate the contribution wage index for each year in accordance with the national regulations on the calculation of the contribution wage index.
(2) Calculation of the paid wage index for the calendar years before the end of 1991.
The contribution wage index for each year before the end of June 1985 was calculated at 1.0.
If the average paid wage index from 1992 to 1995 was lower than 1.0, the paid wage index for each year before the end of 1991 was calculated based on 1.0; if it was greater than 1.0, the paid wage index for each year after July 1, 1985 to the end of 1991 was calculated based on the year from 1992 to 1991. Average contributory wage index calculation for 1995.
The sum of the annual contribution wage index of the previous (1) and (2) items, divided by the total number of the insured’s actual and deemed contribution years before the end of 1995, is the insured person used to calculate the estimated storage amount. Contributory wage index.
If the original industry overall planning unit and the insured personnel from other provinces (autonomous regions and municipalities) that established personal accounts before December 31, 1995 flow to enterprises in our province, the savings amount shall be calculated with reference to the above-mentioned methods until the establishment of the personal account.
Among them, if individual payment was implemented after 1992, the payment wage index from 1992 to before the implementation of individual payment was calculated as 1.0;
If the insured person goes through the retirement formalities in the original industry overall planning unit, the transitional pension shall be determined in accordance with the relevant regulations after the industry overall planning is handed over to our province for management.
Article 26 Those who have been employed by the employer during the period from January 1st, 1996 to June 30th, 2012, and the veterans who have been employed by the employer before the end of September 2014, the staff of the original government agencies and institutions who have been employed by the employer before the end of September 2014, shall be From the month of the employer, pay premiums and establish a personal account in accordance with the regulations.
The imputed savings in its transitional pension is calculated in stages as follows:
(1) For the length of service or working years before the end of 1995, according to the average salary of the employees in the province and the city divided into districts in 1995, multiplied by 12%, and then multiplied by the length of service or working years before the end of 1995, to calculate the storage amount .
(2) Service or working years after January 1, 1996, calculated and stored according to the service or working years during this period, the average salary of employees in the past years or the actual paid wages for the pension insurance of government agencies and institutions, and the accounting ratio of individual accounts in the past years. Forehead.
Among them: the average salary of employees in the past years, from January 1, 1996 to June 30, 2006, calculated according to the average of the average salary of employees in the province and its districted city in the applicable year announced by the province; after July 1, 2006, Each applicable year is calculated based on the province's average salary of on-the-job employees in the previous year announced by the province.
The two above-mentioned estimated savings are combined and calculated as the basis for determining the transitional pension.
After July 1, 2012 (inclusive), the transfer and continuation procedures of the basic pension insurance relationship for military veterans shall be completed in accordance with the relevant national and provincial regulations, and the calculated storage amount shall not be calculated.
After October 1, 2014 (inclusive), the staff of the original government agencies and institutions who have been employed by the employer shall go through the basic endowment insurance relationship and occupational annuity transfer and continuation procedures in accordance with relevant national and provincial regulations. When the enterprise retires, refer to the above points. The method of segment calculation determines the imputed storage amount by the end of September 2014.
After January 1, 1996, the original industry overall planning unit and the insured personnel from other provinces (autonomous regions and municipalities) who established personal accounts flowed to the enterprises in our province, the storage amount shall be calculated with reference to the provisions of Article 25 before the end of 1995, and in January 1996 From the 1st day to before the establishment of the personal account, the deposit amount shall be calculated according to the method of item (2) of the first paragraph of this article, and the calculated deposit amount of the two paragraphs shall be calculated together.
Article 27 In the process of calculating the basic pension, the social insurance agency shall retain four decimal places for the payment wage index; all payment years shall be converted into years based on the accumulated number of months and retain four decimal places; All components of gold are reserved to two decimal places, and the total amount is shown in the sub-entry angle.
Article 28 The insured persons who meet the conditions to go through the retirement procedures shall receive the basic pension from the month after reaching the retirement age stipulated by the state and the province.
The following from its special provisions:
(1) If the insured declares and is approved to retire early for a special type of work, the basic pension will be received from the month following the approved retirement date;
(2) If the insured is completely incapacitated due to illness or disability not due to work and declares and is approved to retire, the basic pension will be received from the month following the declaration;
(3) If the insured person postpones retirement, he/she will go through the retirement formalities in the month when he/she reaches the postponed retirement age, and will receive the basic pension from the next month;
(4) If the insured applies for an extension of payment, the basic pension will be received from the month after the extension of payment reaches the minimum payment period stipulated by the state and the payment is stopped.
If the insured is completely incapable of working due to illness or disability not due to work, and has been approved to retire, the living allowance will be received from the month following the declaration.
Those who have already received the basic pension (living allowance) and correct the payment period shall re-assess the basic pension (living allowance), which shall be implemented from the month following retirement (retirement).
Article 29 Retired (retired) personnel who fail to receive the qualification certification through treatment within the specified time will suspend the payment of basic pension (living expenses) from the next month; if the retired (retired) person dies, the social insurance agency shall terminate the payment from the next month Pay the basic pension.
In the event of death of insured persons and retirees, the deposit or balance in their personal accounts, if there is a designated beneficiary, shall be distributed to the designated beneficiary; if there is no designated beneficiary, it shall be distributed to the legal heir; if there is no designated beneficiary or legal heir , the personal account is no longer retained.
Article 30 If an insured person or a retiree dies due to illness or non-work, the original employer, the community labor security institution or the surviving family shall go to the social insurance agency to go through the formalities for receiving the surviving family benefit.
Article 31 If a retired (retired) person leaves the country to settle down and applies for a one-time application for the basic pension (living expenses), the balance of his personal account shall be paid in one lump sum, and the basic pension insurance relationship shall be terminated at the same time.
Article 32 If an insured person is sentenced to prison and meets the conditions for receiving a basic pension during the term of imprisonment, he or she will go through the retirement approval formalities after serving the sentence, and will receive a basic pension from the month following the expiration of the sentence.
Insured persons who meet the conditions for receiving basic pensions during their community serving period can go through the retirement approval procedures and receive basic pensions. They do not participate in basic pension adjustments during community serving sentences.
If a retired (retired) person is sentenced to serve a sentence in the community, he or she will continue to receive the basic pension (living allowance) during the period of serving the sentence in the community, and will not participate in the adjustment of the basic pension.
Retired (retired) personnel who are wanted or in custody without conviction, are criminally detained on the run, or have been approved for arrest and are on the run, sentenced and sent to prison for execution, the payment of basic pensions (living expenses) will be suspended from the following month.
Article 33 Insured persons, retirees or their relatives falsely claim or receive more basic pensions (living expenses), surviving family benefits, or defraud basic pensions (living expenses) or surviving family benefits by means of fraud, forged certification materials, etc., The social insurance agency or it shall submit it to the human resources and social security administrative department to order the refund; if it is difficult to make a one-time refund, a repayment agreement can be signed to refund in installments, and those with subsequent payment benefits or inheritable personal account balances can be deducted from it. .
Article 34 After the insured has gone through the retirement (retirement) procedures and verified the basic pension (living expenses), the electronic certificate of the "Employee Retirement Pension Certificate" will be generated.
Retired (retired) personnel who need a paper "Employee Retirement Pension Certificate" can bring their ID card to the service window of the human resources and social security department for processing.
The electronic certificate of "Employee Retirement Pension Certificate" has the same legal effect as the paper "Employee Retirement Pension Certificate".
Article 35 These implementation measures shall come into force on March 1, 2022.
In the event of inconsistency between the previous provincial and local regulations and these implementation measures, these implementation measures shall prevail.