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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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(Adopted by the 93th Standing Committee of the People's Government of Southern Susang on 3 August 2007 No. 36 of 10 August 2007 by the People's Government Order No. 36 of 10 August 2007 (Act of 1 September 2007)

Chapter I General
Article 1, in order to guarantee the basic life of the enterprise worker, the individual business and his or her employment, the flexible employment worker after retirement, to improve the system of the old-age insurance system, to promote sustainable development of the old-age insurance system, to promote social and economic harmony, and to develop this provision in line with the relevant laws, regulations and regulations of the People's Republic of China Labour Code, the Zion of Social Insurance in the province.
Article 2
(i) Various types of enterprises, civil service units and all persons who are working with them;
(ii) Individual businesses and their employees;
(iii) Flexible employment;
(iv) Laws, regulations stipulate that other persons with basic old-age insurance should be involved.
Those participating in the basic old-age insurance for business workers in the province (hereinafter referred to as basic old-age insurance) are treated under this provision after retirement.
Article 3 Basic old-age insurance is organized and administered by the Government and is guided by the following principles:
(i) Take into account the current and long-term relationship and uphold the broad, appropriate, structural and financial balance;
(ii) A combination of social solidarity with self-safety, equity and efficiency, incentives and restraint, and social integration with individual accounts;
(iii) The administration is separate from the management of the Social Insurance Fund, which is divided by the executive bodies;
(iv) The progressive realization of the basic old-age insurance personal accounts (hereinafter referred to as personal accounts), the real-time personal accounts fund is managed and used separately by the Social Integration Fund and cannot be used by mutual agents;
(v) The gradual introduction of the provincial budget, the divisional responsibility, the integration of provincial mediators, sub-management, and the progressive harmonization of benchmarks and contributions for the uniform system of user units and practitioners, the harmonization of payment projects, the harmonization of payment schemes and the harmonization of management protocols.
Article IV shall be paid in full and on time, in accordance with the provisions of Article 4. The Government of the people at the local level and its relevant departments shall not afford to pay their basic old-age premiums or reduce the payment rate.
The insured person has the right to consult the user units and the social insurance agencies on the relevant aspects of his basic old-age insurance, and the unit and the social insurance agencies should provide the services in a timely manner.
Article 5 The social insurance agencies established by them are specifically responsible for the old-age insurance.
Local tax authorities (hereinafter referred to as local tax authorities) are responsible for the collection of basic old-age premiums in the current administration.
The financial sector of the local people's Government (hereinafter referred to as the financial sector) is responsible for the management of the basic old-age insurance fund in the current administration area, supervision of the income and expenditure of the Basic Insurance Fund and the management of the Fund.
The local government audit body at the district level above should strengthen, in accordance with the law, the audit supervision of the fund's funds for basic old-age insurance funds.
More than 6 local people's governments should strengthen their leadership in basic old-age insurance and assume responsibility to ensure that basic pensions are paid in full.
In the event of difficulties in the integrated social fund for basic old-age insurance, the Government of the same-ranking people is addressed through financial channels.
Article 7. The Government of the local population at the district level has established a Social Security Monitoring Committee consisting of representatives of government departments, representatives of user units, trade unions and employees (including representatives of retirees) and interested expert representatives to implement supervision of social insurance laws, regulations, regulations and related policy implementation and the management of the Fund.
Chapter II
Article 8.
The establishment, removal or termination of labour relations with the insured person shall take place within the prescribed period until the time period of time by the local social insurance agencies in connection with basic old-age insurance.
When the basic old-age insurance is cancelled by the user units, the write-off procedure shall be taken in accordance with the law after the local tax authorities have settled the essential premiums that should be paid.
Article 9. The Social Insurance Agency shall provide, within the prescribed time period, basic data on the payment of royalties by the local tax authorities to the local tax authorities for the payment of royalties to the user's units and the insured person, in accordance with the data provided by the Social Insurance Agency, to the user's units and the insured person, to receive a certificate of collection and to provide, within the prescribed time, actual contributions to the social insurance agencies. The local tax authorities have found that the owner's unit was not valid in the course of the collection, and the total actual salary of the user unit should be made available to the social insurance agencies in a timely manner, and the social insurance agencies should be reapproved. The user unit should pay the basic old-age premium for the month in accordance with the local tax authorities.
The basic old-age insurance fund is included in the financial budget management. Basic old-age premiums paid, paid in full and in accordance with national provisions, are included in the management of financial exclusive households.
Article 10 shall be based on the rates established by the Provincial People's Government to pay the total number of employees in this unit. The total actual salary of the insured person is higher than the total salary of the full employee of the unit, with the actual participation of the insured person in the total amount of contributions.
The insured person pays 8 per cent of his or her pay, in accordance with his/her contribution, by the agent's unit.
Individual businesses and their employees, flexible employed persons pay 20 per cent of the average monthly salary for the full province. Of these, eight percentage points were paid by employees of individual business and industry, and 12 percentage points were paid by individual business heads.
The contributions of the user unit (including contributions from individual business and industrial workers) are charged before the tax; the contributions paid by the individual insured persons are deducted from the personal income tax.
Article 11. The salary income of the insured person (excluding the individual business and his or her employment, the flexible employed person) is paid. Each year's base salary limit is determined on the basis of the average salary of all-professional workers published by the provincial statistical offices. The salary of the insured person exceeds more than 30 per cent of the base salary and does not take into account the salary paid; the salary of the insured person is determined at 60 per cent below the benchmark; the salary of the insured person is determined by the actual salary income within the limits of the payment of the basic pension premium.
Article 12 encourages the establishment of an annual enterprise fund for its insured persons, subject to the participation in basic old-age insurance and the payment of their contributions in full. The active development of the old-age insurance operations of individuals and groups supports the establishment of a multi-tier old-age scheme through commercial insurance.
Chapter III Individual accounts for basic old-age insurance
Article 13. The Social Insurance Agency shall establish a basic old-age insurance file, in accordance with the social security numbers of the insured person, for the establishment of a life-long and only individual accounts throughout the country, as well as a nuclear certificate card.
Article 14. Individual accounts of insured persons include:
(i) Prior to the implementation of this provision, the personal accounts of the insured persons have been stored;
(ii) After the implementation of the present provision, the personal contributions of the insured person (8 percentage points for the individual head of the business and flexibilities for their contributions);
(iii) The State provides for other storages classified in the personal accounts;
(iv) Individual accounts stores for calendar years.
Individual accounts are progressively real and the individual accounts fund is fully accumulated. Individual accounts are gradually being carried out in real terms and are developed separately by the Provincial Government.
The value added of the personal accounts fund is implemented in accordance with the fund management and investment operation approach developed by the State and the province.
Article 15. Prior to the personal accounts, the personal accounts storage rate is based on the interest rate of the regular deposit rate of one year's urban and rural residents who are not less than the people's banks. As a result of the personal accounts, the personal accounts are stored in accordance with the relevant provisions of the State and the province.
The interest rate for personal accounts storage has been issued by the relevant departments of the province following the approval of the Provincial Government.
On 1 July each year, the social insurance agencies should close the stock in the personal accounts of the insured person and present a list of personal accounts to the insured person in a timely manner.
Article 16 flows of insured persons, their personal accounts and old-age insurance relations are governed by national and provincial regulations.
In accordance with the provisions of this province, the referral to the local social insurance office shall be completed within 10 working days.
Article 17
Chapter IV Basic old-age insurance treatment
Article 18
(i) The retirement age established by the State, the province;
(ii) A person's unit and a participant in the security service are paid in full in accordance with the provisions;
(iii) Payments for more than 15 years or for participation in basic old-age insurance by 30 June 1998 and for more than 10 years by 30 June 2008.
At the time of retirement of the insured person, a person's unit, the labour security agency or the insured person himself, a certificate card and related material approved by the Social Insurance Agency for the participation in the basic old-age insurance, was processed by the labour security administration.
Article 19 is in compliance with the conditions laid down in article 18 of this provision, from the previous month of the retirement period approved by the Labour Guarantee Administration, which is entrusted by the social insurance agencies to grant basic pensions by month. The basic pension consists of basic pensions and personal accounts pensions:
(i) The basic pension is based on the average monthly salary and the monthly average monthly salary of the full province at the time of his retirement, which is distributed to 1 per cent every one year (a less than one year's pay);
(ii) The pension of the individual accounts is determined in accordance with the cumulative stock of the personal accounts. Several monthly standards are implemented in accordance with national provisions.
Article 20 presents the average monthly wage of the insured person, which means the average monthly salary of the insured person at the time of the retirement of the insured person at the same time as the average monthly salary index of the employee.
The average wage index for the insured person himself refers to the average value of the salary index for the previous calendar year from 1 January 1992 to retirement.
The salary index of the insured person's contribution for a given year refers to the relative value of the annual payment rate for himself and the average salary for the full-time employees.
Article 21 participated in basic old-age insurance by 31 December 1995 and retired after the implementation of this provision, on the basis of pensions for basic pensions and personal accounts. The Transitional Pension is based on the payment and payment of contributions by the insured person prior to the end of 1995 and is based on the stock of the full contributory years prior to 1995, with the addition of 120 months.
Article 22, which was retired for a period of five years from 1 July 2006, provides for a higher proportion of the pension paid in accordance with articles 19 and 21 of the present provision compared to the amount paid in accordance with the original provisions; and is not sufficient than the amount paid under the original provisions. The specific approach was developed by the provincial Labour Security Administration with the provincial financial sector.
Article 23, who is a insured person who has reached the age of retirement but has no conditions under article 18, paragraph 1, subparagraph (ii), (iii), of this provision, pays a one-time payment for his personal account stocks and, in accordance with his annual contribution rate of 1 January 1996, the average monthly pay for each of the two months of the index, and terminates the basic old-age insurance relationship.
In the absence of a retirement age or a non-worker injury, the Commission confirmed that the full loss of labour capacity is in accordance with article 18, paragraph 1 (b), (iii), of this provision, and that the dismissal process should be carried out to receive the corresponding basic old-age insurance treatment and be provided for in the month.
Article 24, in order to ensure that basic pensions are paid in full and on time, adjusted to the basic pension on a regular basis on 1 July each year, in accordance with conditions such as the harmonization of deployments between the State and the province, in conjunction with the changes in the wages and prices of workers.
The basic pension for wage growth is not adjusted.
Specific adjustment programmes for basic pensions are developed by the provincial Labour Guarantees Administration in conjunction with the provincial fiscal sector, followed by the approval of the provincial Government.
Article 25 Persons insured and retired persons were killed for illness or for non-worker, with their former employees' units, community labour security agencies or relatives, with death certificates and other supporting materials, to apply to social insurance agencies for payment of burial fees, lump-sum pensions for their relatives and for family relief payments.
Article 26 Deaths of insured persons or retirees, the personal accounts of which the individual pays part of the stock or balance, has the designated benefit to the designated beneficiaries, and the non-designate of the proceeds shall be sent to their legal successors.
Chapter V
Article 27 is divided into the Social Integration Fund and the Personal Accounts Fund. The Basic Insurance Fund includes the following sources:
(i) Basic old-age premiums paid by the user unit and the insured person;
(ii) Interests of the Basic Insurance Fund;
(iii) Value-added income for the basic pension insurance fund;
(iv) Flags charged pursuant to the provisions;
(v) Responsibilities for secondary assistance;
(vi) Other income and financial subsidies provided by the State.
Article 28 Scope of payment of the Fund for Social Integration of Basic Insurance:
(i) The basic pension provided for in article 19, subparagraph (i), the transitional pension provided for in article 21, the higher amount specified in article 22, article 24, paragraph 1, which provides for a normal adjustment;
(ii) The amount of personal accounts pension provided for in article 19, subparagraph (ii), personal accounts storage under article 23, paragraph 1, living expenses under article 23, paragraph 2, a lump-sum pension for the immediate family under article 25 and the payment of a portion of the stock or balance for the benefit of the person provided for in article 26 shall be apportioned in accordance with the proportion of the total stock not actually performed in the personal accounts;
(iii) Article 23, paragraph 1, of the present provision provides for a one-time pension for the average monthly salary of the insured person for a two-month index, in accordance with the terms of the pay of the insured person by 1 January 1996;
(iv) The funeral expenses set out in article 25 of the present article;
(v) The payment of basic pensions for pre-implementation, retiring personnel and the regular cost of living;
(vi) The expenses to be paid in accordance with the relevant provisions shall be incurred after the payment of the personal accounts of the retirees has been completed;
(vii) Other payments that should be included in national and provincial provisions.
Article 29 covers the scope of payments made by the Individual Accounts Fund: the pension of the individual accounts provided for in article 19, subparagraph (ii), the amount of the personal accounts provided for in article 23, paragraph 1, the cost of living provided for in article 23, paragraph 2, the lump-sum pension for the immediate family under article 25 and the amount of storage or balance for the benefit of the person provided for in article 26 shall be assessed on the basis of the actual portion of the personal accounts.
Article 33 of the financial sector has been reviewed for the payment of basic old-age insurance expenses by the Labour Guarantee Administration and transferred the Basic Insurance Fund until socialization has been issued to the accounts of the Fund's expenditure in the Basic Care Insurance Fund, which was opened by the social insurance agencies in the banking sector, to ensure the timely and full distribution of the basic pension for retired persons.
Article 31 establishes a system of provincial mediators. Provincial mediators are guaranteed by provincial labour guarantees and the financial sector is disbanded at the beginning of each year in accordance with a non-performance plan not less than 1 per cent of the total annual user unit at the local level, with the financial sector being removed from the capital funds.
The provincial adjustment funds are mainly used to properly redeploy the balance-of-payment gaps in the basic old-age insurance funds in the municipalities of the agent, in the district, and to link actual work performance appraisals across the region. Specific mobilization, use and management approaches are developed by provincial labour guarantees and financial sectors.
Article 32 The Fund for the Integration of the Social Insurance and Personal Account shall be stored, managed and operated in accordance with the relevant provisions of the State and the province, and incorporate proceeds and proceeds into the corresponding fund.
The basic old-age insurance fund and its added value are exempted from taxation under the relevant provisions.
Article 33 must be dedicated to the basic old-age insurance fund and no unit or individual shall be allowed to change its nature and purpose without losing, inter alia, retention, misappropriation or appropriation.
Article 34 of the Social Insurance Agency should establish a regulatory and oversight system, such as financial, accounting, statistics and audit of the Fund, in accordance with national and provincial provisions. Each year, the income and expenditure of the old-age insurance fund is calculated and financial, accounting and statistical statements are prepared and sent to the old-age insurance fund.
Chapter VI Legal responsibility
Article XV does not comply with the obligation to pay by the user unit and the insured person, and the order is still uncorrected or the means such as the transfer, concealment of accounts hinder the recovery, which is determined by the local tax authorities by making a mandatory payment decision, the person's unit and the custodian are not allowed to apply for review within the statutory period, nor administrative proceedings, and local tax authorities can apply for enforcement by the people's courts.
Article 36 guarantees the executive branch, the financial sector, local tax authorities, social insurance agencies and their staff members in violation of this provision, one of the following acts is committed by the same-ranking people's Government or by the superior authority, in the event of a serious nature, administrative disposition of the heads of sub-offices and those directly responsible; and criminal liability by law:
(i) In violation of the management provisions of the basic old-age insurance fund, the basic old-age insurance fund and the interest paid to the national bank;
(ii) Exhibit, misappropriation and appropriation of funds;
(iii) Abuse of authority, provocative fraud, and malfunctioning resulting in losses of the Fund;
(iv) Disadvantaged or otherwise reduced payments, increased basic pensions and other related treatment;
(v) Other violations of the relevant laws, regulations.
The Government of the people at the local level and its relevant departments have taken care for the relief of basic old-age premiums or the reduction of payment standards, and administrative disposition by the custodian and the direct responsible person in accordance with the law, which constitutes a crime and is criminally liable by law. The basic old-age premiums paid by the user unit and the insured person were recovered by local tax authorities with the labour security administration.
Article 37 Retires or their relatives have access to basic old-age insurance treatment by means of deceasing, by labour security administration to recover all their illegal proceeds and their interest; and constitutes an offence punishable by law.
Article 338, when the legitimate rights and interests of the insured person and the retired person are infringed on basic old-age insurance, may apply to the Labour Dispute Arbitration Commission in accordance with the law; the arbitral award is inconsistency and can be prosecuted before the People's Court.
Chapter VII
Article 39, paragraph 2, refers to the phrase “more than” and “full”, including the figure.
The scope of the employee's salary, methods of calculation, as described in this provision, is based on the calibration provided by the labour statistics system in the national statistical offices.
The average salary of the employed worker as described in this provision is based on statistics published by the provincial statistical offices.
Article 40
Article 40 confirms that a person's unit is temporarily incapable of pay due to exceptional difficulties, and should provide asset security or other effective payment guarantees, which may be granted by local tax authorities when they seek advice from the same-tiered labour security administration and the financial sector. The period shall not exceed six months. After the expiry of the contributory period, the user units shall pay in full the payment of the basic old-age premium and the interest in the bank's term deposits. During the recuperation period, no funds were collected.
Article 42 The old-age insurance provisions of the San Suu Province's Town Enterprise Employers were repealed on 5 January 1996.