Provisions Basic Old-Age Insurance For Employees Of Enterprises In Jiangsu Province

Original Language Title: 江苏省企业职工基本养老保险规定

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(August 3, 2007 the 93rd meeting of the people's Government of Jiangsu Province considered by Jiangsu provincial people's Government on August 10, 2007 the 36th release come into force on September 1, 2007) Chapter I General provisions article for the protection of employees, individual businesses and the basic livelihood of employees after retirement, flexible employment, improving old-age insurance system for enterprise employees, promote the sustainable development of old-age insurance system, promoting social and economic harmony, according to the People's Republic of China labour law, the
    Jiangsu Province, collection and payment of social security regulations and other relevant laws and regulations, combined with the facts of the province, these provisions are formulated.
    Provisions of this article apply to the administrative region of this province in the following units and personnel (hereinafter referred to as the employer and the insured person): (a) all types of enterprises, private non-enterprise units and formed labour relations of all personnel, (ii) individual businesses and their employees; (c) flexible employment; (iv) laws and regulations should be other people participating in the basic old-age insurance.
    Participating in the basic old-age insurance for enterprise employees, (hereinafter referred to as the basic old-age insurance) who retire in accordance with the basic old-age insurance benefits.
    Third article basic pension insurance by Government is responsible for organization and management, followed following principles: (a) and Manpower consider current and long-term of relationship, insisted cover widely, and level appropriate, and structure reasonable, and fund balance; (ii) social battling and self guarantees phase combined, fair and efficiency, and incentive and constraints phase combined, social and manpower and personal account phase combined; (three) Administration and social security fund management separate, implementation institutions and supervision institutions is divided into; (Four) gradually do real basic pension insurance personal account (following referred to personal account), do real Hou of personal account Fund and social and manpower Fund respectively management, and respectively using, shall not mutual transfers using; (five) gradually implemented "provincial budget, and grading is responsible for, provincial transfers, and grading management" of provincial and Manpower, and in on employing units and parameter insurance personnel unified system, and unified paid project, and unified meter sent approach, and unified management procedures of based Shang,
    Progressive unification of pay basic old-age insurance premiums (hereinafter referred to as payment) upper limits, benchmarks and payment ratio. Fourth the employer and the insured persons shall participate in the basic old-age insurance payment on time and in full.
    Local people's Governments at all levels and the departments concerned are not allowed relief for basic old-age insurance premiums or reduce the payment standard.
    Insured persons are entitled to the employer query its basic old-age insurance and the social insurance institution concerned, employers and social insurance agencies shall promptly provide the corresponding service. Fifth local people's Governments at or above the county level labor and social security administrative departments (hereinafter referred to as administrative departments of labor security) in charge of old-age insurance for enterprise employees work within their respective administrative areas.
    Through the establishment of specific old-age social insurance institutions of insurance matters.
    Local tax authorities at or above the county level (hereinafter referred to as the local tax authority) is responsible for the collection of basic old-age insurance work within their respective administrative areas.
    Financial Department of the local people's Governments at or above the county level (hereinafter referred to as the financial sector) responsible for the administration of the basic old-age insurance fund management, basic old-age insurance fund revenue and expenditure as well as supervise and inspect the financial management of the Fund.
    Audit institutions local people's Governments at or above the county level shall strengthen audit supervision of basic old-age insurance fund revenue and expenditure.
    Sixth local people's Governments at or above the county level shall strengthen leadership of the basic old-age insurance work, bear the responsibility to ensure that basic pensions in full and on time.
    Social basic old-age insurance funds under difficulty, resolved by the people's Governments at the same level through financial channels.
    Seventh local people's Governments at or above the county level shall set up by government departments, representatives of employers, trade unions and employee representatives (including representatives of retirees) and social security supervision committees consisting of representatives from relevant experts, implementation of social security laws, regulations, rules and related policies implementation and the supervision of the administration of the Fund.
    Chapter II collection of basic old-age insurance eighth an employer shall, in accordance with the provisions of the regulations on collection and payment of social insurance in Jiangsu Province, to the local social insurance agency for social insurance registration, filing, registration procedures, and on social insurance registration certificate and other documents, information, and establish a payment relationship to the local tax authorities.
    Employers and insured persons establishing, dissolution or termination of labor relations, shall, within the time limit set by the local social insurance agency for basic old-age insurance related procedures, social insurance agency shall, within the prescribed period.
    Employer for basic old-age insurance when you log off, shall be paid to the local tax authorities to settle after the basic old-age insurance, according to the cancellation procedures. Nineth article social security handling institutions should in provides of time within place tax organ provides employing units and parameter insurance personnel payment of basic data, place tax organ according to social insurance handling institutions provides of data to employing units and parameter insurance personnel levy basic pension premium, issued levy voucher, and in provides of time within to social insurance handling institutions provides employing units and parameter insurance personnel of actual payment situation. Local tax authority in the process of collecting the employer of untrue declaration, should promptly of any employer actual wages, wage income to the social insurance institution, social insurance agencies shall again.
    The employer shall be the amount calculated in accordance with the local tax authorities and pay a month's basic old-age insurance. Basic old-age insurance fund into the financial budget management.
    Collection of basic old-age insurance, paid on time and in full to the State Treasury, and in accordance with national provisions in financial management. Tenth an employing unit shall be determined in accordance with provincial rates, with all workers ' wages to pay for base of the unit.
    Employer the actual join pay wages higher than the payroll of all employees of the entity, with the actual situation of the unit insured persons pay wages to pay for base.
    Insured persons in accordance with 8% of my salary payment, withholding by the employer. Individual industrial and commercial households and employment, flexible employment personnel in accordance with the province's previous year month 20% payment of the average wage of fully employed staff.
    Self-employed workers pay 8%, individual businesses to pay 12%.
    Employer contributions (including individual businesses to pay for workers) in expenses before tax; insured personal contribution in accordance with the provisions of the personal income tax should be deducted from the taxable income. The 11th insured persons (not including individual businesses and their workers, flexible employment personnel) wage income for the payment of wages. Basic old-age insurance premiums each year collecting the benchmark of minimum, according to the provincial Statistics Department announced the province determines the average wage of fully employed staff.
    Insurance personnel salaries above the benchmark above the 300%, not included in the payment of wages; insurance personnel salaries below the benchmark: 60%, determined according to the benchmark figure of 60% salary; persons insured salary within the minimum and maximum levels in the basic old-age insurance premium collection, based on actual salaries defined contribution salary. 12th to encourage employers participating in the basic old-age insurance and payment in full under a pension insurance for its officials.
    Actively develop the individual and group pension insurance business to support qualified enterprises by commercial insurance set up multi-level old-age security plan.
    Chapter III basic old-age insurance personal accounts of the 13th article social insurance agency shall, in accordance with the insured person's social security number, to establish a personal account of the life and the unique, and issued the relevant card, establishment of basic old-age insurance files.
    14th article parameter insurance personnel personal account including: (a) This provides implementation Qian, parameter insurance personnel personal account has has store amount; (ii) This provides implementation Hou, parameter insurance personnel personal payment part (individual industrial and commercial households main, and flexible employment personnel for its payment base of 8%); (three) national provides designated into personal account of other store amount; (four) personal account store amount of over meter card. Personal account doing step by step, and the accumulation of personal account Fund.
    Personal accounts and gradually make the programmes formulated by the provincial Government separately.
    Personal accounts increase the value of the Fund, in accordance with national and provincial administrative and investment operations of the Fund regulations. 15th in an individual account before doing the actual individual accounts stored by not less than the amount published by the people's Bank of urban and rural residents of 1-year fixed-term deposit interest rate interest.
    Personal account after doing individual accounts stored in accordance with the relevant provisions of national and provincial interest.
    Personal account deposit amount after interest rates approved by the provincial people's Government, published by the relevant departments of the province.
    Social insurance agency July 1 of each year shall be the insured deposit amount of settlement of a personal account, and promptly produce to the insured person himself personal account store lists.
    16th movement insured persons, their relations with personal accounts and old-age insurance in accordance with the national and provincial regulations transfer.
    Meet the transferred to the conditions of this province, transferred to the social insurance agency shall, within 10 working days into the procedure.
    17th insured persons for a variety of reasons to stop working or intermittent unemployment pay, the discontinuous before and after payment of the actual period of contributions accumulated personal accounts deposit amount of ongoing interest.
    Fourth chapter basic pension insurance treatment 18th article parameter insurance personnel enjoy basic pension insurance treatment should while has following conditions: (a) reached national, and Province provides of retired age; (ii) employing units and parameter insurance personnel are according to provides full payment; (three) payment years 15 years above, or on June 30, 1998 Qian participate in work and participate in basic pension insurance, on June 30, 2008 Qian reached retired age and payment years in 10 years above.
    Insured persons when they retire, the employer, labor and social security insurance agency or officer himself, by the social insurance institution participating in the basic old-age insurance cards and related materials, to the administrative departments of labor security for retirement procedures. 19th in line with the provisions of article 18th conditions of the insured person, approved by the administrative departments of Labor Security retirement month, commissioned by the social insurance agency banking agencies on a monthly basis a basic old-age pension. Basic pension by based pension and personal account pension composition: (a) based pension to I retired Shi province Shang a annual on-the-job workers monthly wage and I index of monthly payment wage of average for base, payment each full 1 years (insufficient 1 years of payment months number conversion for years) to 1%; (ii) personal account pension according to I personal account of cumulative store amount divided by meter sent months number determine.
    Calculating months, standard, in accordance with national regulations.
    20th staff I index of average monthly insured salary refers to persons insured monthly wage of fully employed staff retire across the province the previous year multiplied by the average contribution wage index I.
    Insurance staff average contribution wage index I refers to January 1, 1992 to retire himself over the average contribution wage index of the previous year.
    Insured persons a year salary index, mean I pay wages and the ratio of average wage of fully employed staff across the province. 21st insurance personnel participating in the basic old-age insurance before December 31, 1995, retiring after the implementation of these provisions, to the individual account in basic pension and old-age pension on the basis of, again transitional pension.
    Transitional pension according to the insured person before the end of 1995 's salary and period of contributions, calculate the deposit amount of all payment years before 1995, divided by 120 monthly. 22nd retirement within 5 years from July 1, 2006, the insurance officer, in accordance with the provisions of article 19th and 21st meter pension higher than provided for in the original calculation of amount, higher proportion corresponds to the parts according to their retirement; less than the original amount set forth in, and make up.
    Specific measures formulated by the administrative departments of labor security in conjunction with the Finance Department.
    23rd insured person reaches retirement age but did not have the first paragraph of article 18th (ii), (iii) the conditions prescribed, their individual accounts stored once paid to himself and I the payment years before January 1, 1996, for every 1 to 2 months average monthly salary indexation and termination of basic old-age insurance.
    Insured person has not reached the age of retirement due to sickness or injury, and cities divided into districts of work competency expertise Committee recognized that complete loss of ability to work, in line with the provisions of article 18th paragraph (ii), (iii) the conditions prescribed, should go through the resignation procedures, enjoy the basic old-age insurance benefits, on a monthly basis to the cost of living.
    The 24th on the premise of ensuring basic pensions in full and on time, in accordance with national and provincial unified deployment, combined with changes in wages and prices, and so on, according to the company's annual rate of a certain percentage of the average wage of fully employed staff and July 1 of each year the normal adjusting basic pensions.
    When the negative growth in wages, basic old-age pension is not adjusted.
    Specific adjustment of the basic old-age pension scheme, enacted by provincial administrative departments of labor security in conjunction with the provincial Finance Department, submitted to the provincial people's Government for approval before implementation.
    25th insured persons and pensioners due to illness or non-fatal, by his former employer, community labor and social security institutions or an immediate family member, based on death certificates and other supporting evidence, to social insurance agencies apply for funeral expenses, immediate family member a one-time pension costs and to provide for immediate relief.
    Article 26th death of the insured or retired personnel, and individuals paying part of the amount of storage in his personal account or balance, has designated beneficiary, to the designated beneficiary; no designated beneficiary, to the legal heirs. The fifth chapter of the basic old-age insurance fund use and supervision article 27th basic old-age insurance fund into social pool fund funds and personal accounts.
    Basic pension insurance fund including the following sources: (a) the employer and the basic old-age insurance premium paid by insured persons; (ii) basic old-age insurance fund's interest; (c) the value of basic old-age insurance fund revenue; (d) the late fee charged in accordance with the provisions of (v) adjustment funds of superior benefits; (f) national income and other subsidies. 28th article basic pension insurance social and manpower Fund of paid range: (a) This provides 19th article subsection (a) items provides of based pension, and 21st article provides of transitional pension, and 22nd article provides of high out original provides meter sent amounts part, and 24th article first paragraph provides normal adjustment of basic pension gold; (ii) This provides 19th article subsection (ii) items provides of personal account pension, and 23rd article first paragraph provides of personal account store amount, and 23rd article second paragraph provides of living, and
    25th article provides of immediate family one-time pension fee and dependent immediate family relief and 26th article provides of personal paid part store amount or balance in the, according to personal account not do real part by accounted for all store amount of proportion sharing of costs; (three) This provides 23rd article first paragraph provides of according to parameter insurance personnel on January 1, 1996 Qian payment years each full 1 years to 2 months index of monthly payment wage of one-time pension; (four) This provides 25th article provides of funeral;
    (E) paid to the implementation of these provisions to retire before, the basic pensions of retirees and regular living expenses; (vi) the deposit amount to pay retirees personal accounts after the fees paid in accordance with the relevant provisions should be; (VII) provisions should be incorporated into other national and provincial fees.
    29th article personal account Fund of paid range: This provides 19th article subsection (ii) items provides of personal account pension, and 23rd article first paragraph provides of personal account store amount, and 23rd article second paragraph provides of living, and 25th article provides of immediate family one-time pension fee and dependent immediate family relief and 26th article provides of personal paid part of store amount or balance in the, according to personal account actual do real part by accounted for all store amount of proportion sharing of costs.
    30th financial departments administrative departments of labor security submitted to cover the cost of basic old-age insurance payment plan for approval and socialization prior to the date of issue will be allocated to basic old-age insurance fund, social insurance agencies to open bank account for the basic old-age insurance fund to ensure the timely and full payment of basic pensions for retired. The 31st provincial transfer system.
    Adjustment funds at the provincial level by provincial labor and social security, the financial sector last year not less than around the beginning of each year in accordance with the employer on 1% issued, insured persons pay payroll solution planning, local financial departments in the basic old-age insurance fund on schedule in the financial account solution. Provincial adjustment funds are mainly used for proper dispensing the city and County that year of the basic old-age insurance fund revenue and expenditure gap and linked to actual job performance appraisal.
    Specific measures for the collection, use and management, developed separately by the provincial labor and social security, the financial sector.
    32nd basic old-age insurance fund of social pooling Fund and individual accounts should be in accordance with national and provincial storage, management and operation of the relevant provisions, and the proceeds and interest into the appropriate Fund.
    Basic old-age insurance funds and increase income, shall be exempt from tax in accordance with the relevant provisions.
    33rd basic old-age insurance funds must be earmarked, no unit or individual shall not be allowed to change their nature and use, shall not be in arrears, interception, misappropriation or embezzlement. Article 34th social insurance agency shall, in accordance with national and provincial regulations, establish and perfect the Endowment Insurance Fund finance, accounting, statistics and auditing, management and oversight systems.
    On an annual basis, of old-age insurance fund revenue and expenditure budget, on time and prepared and submitted to the Pension Fund's financial, accounting and statistical reporting.
    Sixth chapter legal responsibility 35th article employing units and parameter insurance personnel not according to provides perform payment obligations, by ordered corrected still refused to corrected of, or take transfer, and hidden account, means hamper recovered of, by place tax organ made forced levy paid decided, employing units and parameter insurance personnel in statutory term within both not application reconsideration, also not filed administrative litigation of, place tax organ can application Court law forced implementation. 36th article labor guarantees administrative sector, and financial sector, and place tax organ, and social insurance handling institutions and staff violation this provides, has following behavior one of of, by sibling Government or superior organ ordered its corrected, plot serious of, on is in charge of head and directly responsibility personnel give administrative sanctions; constitute crime of, law held criminal: (a) violation basic pension insurance fund management provides, not will basic pension insurance fund and the interest paid into Treasury of; (ii) interception, and misappropriated, and occupation Fund of
    (Iii) abuse, malpractice, negligence resulting in loss of funds; (d) the payment or arbitrarily reduced, additional basic related to pensions and other benefits, and (v) other acts in violation of relevant laws and regulations. Local people's Governments at all levels and the departments concerned relief without authorization of the basic old-age insurance premiums or reduce the payment standard, in charge of the head and persons directly responsible shall be given administrative sanctions constitute a crime, criminal responsibility shall be investigated according to law.
    Of employers and insured persons with less the basic old-age insurance premium paid by the local tax authorities in conjunction with the administrative departments of labor security shall be recovered.
    37th retirees or their relatives to deception to obtain the basic old-age insurance benefits, the administrative departments of labor security to recover all ill-gotten gains and interest constitutes a crime, criminal responsibility shall be investigated according to law.
    Article 38th insured workers and retirees covered by basic old-age insurance's legitimate rights and interests are infringed upon, can apply to a labour dispute arbitration Committee for arbitration; arbitral awards against, you can bring a lawsuit.
    Seventh chapter supplementary articles article 39th referred to in these provisions "not less than", "full", including the number itself.
    Wages in these rules the scope, method, and system of labour statistics to national statistical offices the calibre of the provisions prevail.
    Average wage of fully employed staff in these rules subject to the statistics released by the provincial Statistics Department.
    40th retired personnel of enterprises of the basic old-age insurance benefits, in accordance with the regulations of the national and provincial, costs are covered by the basic old-age insurance required social pool fund. 41st special difficulties due to temporary incapacity of the employer contribution, asset guarantees or other valid payment guarantees should be provided, the local tax authorities to seek the same level labor Security Administration Department and the views of the financial sector, can approve the payment. Payment period shall not exceed 6 months. After the expiry of the payment, the employer shall pay in full payment of the basic old-age insurance premiums and interest on bank deposits.
    Payment period does not charge late fees. 42nd article of the regulations come into force on September 1, 2007.
                                                                                                      On January 5, 1996 province people's Government promulgated the regulations on urban old-age insurance for employees of enterprises in Jiangsu Province and annulled.