Basic Old-Age Insurance For Enterprise Employees In Chengdu Implementation Measures For The Combination Of Social Pooling And Individual Accounts

Original Language Title: 成都市企业职工基本养老保险社会统筹与个人账户相结合实施办法

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(November 8, 2006, Chengdu municipal people's Government of the 89th meeting consideration on November 18, 2006, Chengdu municipal people's Government, the 133th, promulgated as of January 1, 2007) Chapter I General provisions article I (objective basis) for the improvement of the basic old-age insurance system for enterprise employees to ensure the basic livelihood of workers after retirement, in accordance with the People's Republic of China Labour Code, the State Council decision on the improvement of the basic old-age insurance system for enterprise employees and the
    Improve the basic old-age insurance system for enterprise employees, Sichuan province, measures for the implementation of the provisions of, Chengdu practice, these measures are formulated.
    Second article (applies range) enterprise workers basic pension insurance applies range: (a) this city administrative within of various town enterprise, and implemented enterprise management of institutions, and private non-enterprises (following referred to enterprise) and and of established labor relationship of statutory retired age within of workers (following referred to workers); (ii) this city administrative within of statutory retired age within of town individual industrial and commercial households and employees, town Freelancer, and town flexible employment personnel (following referred to individual parameter insurance personnel);
    (C) participated in the enterprise of the urban basic old-age insurance for enterprise employees have retired, (including retirement, hereinafter the same) who insured individuals receive pensions of staff; (d) the provisions of laws or regulations or by the province, the Municipal Government's approval of the other units and personnel.
    Article III (principles) basic old-age insurance for enterprise employees practice the combination of social pooling and individual accounts system. Fourth (rights and obligations), enterprises and trade unions, individual insured persons shall participate in the basic old-age insurance for enterprise employees, and provided monthly to pay the basic old-age insurance.
    Basic old-age insurance shall not waiver.
    Employees participating in the basic old-age insurance for enterprise employees and individual persons insured, reaches the mandatory retirement age and the period of contributions, to enjoy the basic old-age insurance benefits. Fifth (subject), administrative departments of labor security old-age insurance work in the city, district (municipal), county administrative departments of labor security old-age insurance work within their respective administrative areas.
    Labor and social security departments contracting out social insurance basic pension insurance management services.
    Chapter II basic old-age insurance sixth (base pay and proportion) enterprise workers ' basic old-age insurance premium paid by enterprises and workers together, individual insured persons the basic old-age insurance premium paid by himself: (a) enterprises pay the basic old-age insurance premiums, according to staff and salary sum as a base, payment ratio is 20%. (B) individual employees pay basic endowment insurance premiums, according to my last month's salary as the base pay, payment ratio is 8%. Workers ' wages provisions included in the payroll statistics by national statistical offices in project identification. Workers last month, I paid more than the previous year, Sichuan province, 300% part of the monthly average wage of fully employed staff and are not included in the contribution base.
    Last month, I paid less than employees last year in Sichuan province, the average monthly wage of fully employed staff, 60%, 60% to calculate the contribution base. (C) the individual insured persons pay basic endowment insurance, monthly wage of fully employed staff in Sichuan Province the previous year as base pay, payment ratio is 20%.
    On not enjoy social security subsidies of individual parameter insurance personnel, payment base implemented yearly transition in place, 2006, payment base can by Shang a years Sichuan province on-the-job workers months average of 60%, and 80%, and 100% determine; 2007, payment base can by Shang a years Sichuan province on-the-job workers months average of 80%, and 100% determine; 2008 up, payment base by Shang a years Sichuan province on-the-job workers months average determine.
    (D) the towns individually according to its employee base of 12% for which employees pay basic endowment insurance, hired individuals according to my base pay 8% pay the basic old-age insurance premiums.
    (E) staff and individual insured persons pay the basic old-age insurance premiums to meet the conditions of basic old-age pension and retired or basic pension procedures for months. Seventh (fee charged) basic old-age insurance premium paid by enterprises for workers from the management fees were charged. Basic old-age insurance premium paid by employees, issued by the Organization in the era of wage withholding.
    Businesses and individuals pay basic old-age insurance premiums deducted from the taxpayer's taxable.
    Eighth chapter III basic old-age insurance personal account (personal accounts set up) social insurance institution social security numbers issued by the State quality and technical supervision Department (national GB11643-89), basic old-age insurance for enterprise employees to attend the staff and the individual insured persons the individual account in basic pension insurance (hereinafter referred to as personal account). Nineth (scale of personal accounts) as from January 1, 2006, according to my personal account to pay salaries of workers of 8% established, all formed by the basic old-age insurance premium paid by employees.
    Individual insured persons according to the 8% of the base building and credited to the individual account.
    Deposit amount of personal accounts include: (a) personal accounts established prior to December 31, 2005, according to the original principal and interest; (b) after January 1, 2006, the individual accounts of principal and income; (c) after January 1, 2006, did not make personal account of principal and interest.
    Tenth (individual accounts gains) replenish personal account deposit amount, in accordance with national rules, and calculate earnings.
    Personal account deposit amount prior to December 31, 2005, and after January 1, 2006, did not make the deposit amount of personal accounts, according to the stipulated charge interest on interest rate calculated on an annual basis, accrued interest amount stored into personal accounts.
    Individual accounts stored account interest rate of Sichuan province, according to related regulations.
    Retirement and after the individual insured persons receive basic old-age pension payment, personal accounts stored balances continue to accrue.
    11th (personal account reservation), individual insured person interrupt, termination of employees pay the basic old-age insurance premiums, personal accounts be retained, individual accounts stored continuous interest. 12th (account transfer) employees, individual insured persons in the cities of flows within the basic old-age insurance for enterprise employees, basic old-age insurance and the individual accounts stored along with the transfer, does not make the individuals account deposit amount is not transferred.
    , Basic old-age insurance for enterprise employees, across the range of flows, shall be handled according to national and provincial transfer.
    Has participate in enterprise workers basic pension insurance of workers and individual parameter insurance personnel, adjustable into or enrollment into has established pension insurance system of organ institutions of, should transfer basic pension insurance relationship and personal account in the of all store amount; adjustable into or enrollment into not established pension insurance system of organ institutions of, temporarily not transfer personal account, continues to by out to social insurance handling institutions management.
    13th (deposit amount of use) personal accounts storage used for employee himself retired and individual insured person after I received the basic old-age pension payments personal account, or terminate the basic old-age insurance and lump-sum payments personal account deposit amount after death, cannot be drawn in advance.
    14th (exit personal account refund) of workers already employed abroad, to settle down, according to the personal account store returned a one-time to himself, while terminating the basic old-age insurance.
    Individual insured persons receive basic pensions before going abroad, to settle down, to individual insured persons insured payment period, all the basic old-age insurance premium paid by individuals (personal account of gains and interest-bearing) once returned to himself, while terminating the basic old-age insurance. 15th (personal account inherited) death before retirement, their individual accounts stored in the personal contributions, by the social insurance agency paid to heirs or designated beneficiaries.
    Prior to December 31, 2005, from the basic old-age insurance premium paid by enterprises in part credited to the individual account, into the social pool fund.
    Individual insured person died before receiving basic old-age pension, to individual insured persons insured the payment period, all the basic old-age insurance premium paid by individuals (personal account of gains and interest-bearing), and by the social insurance agency all lump-sum payments to heirs or designated beneficiaries.
    Basic pension for enterprise retirees, insured individuals receive death, his personal account balance deposit amount amount calculated according to the provisions of the inheritance, by the social insurance agency paid to their heirs or designated beneficiaries. 16th (social security card) social insurance agencies participating in the basic old-age insurance for enterprise employees and workers and individual insurance issuing social security cards, trade unions and individual personnel card holders of insured deposit amount to the social insurance agency queries I personal accounts such as insurance information.
    Staff and the individual insured persons shall keep the social security card, lost or damaged shall apply to the social insurance agency brought in a timely manner.
    Basic old-age insurance benefits article 17th of the fourth chapter (treatment range) basic old-age insurance benefits including pensions, funeral grants, one-time benefits.
    In the basic old-age pension base pension, pension for the transitional period, wages in adjustment payments from the social pool fund personal accounts pension deposit amount paid from the personal account, personal accounts storage not enough to pay for, in the social pool fund in Liechtenstein.
    18th (pension conditions) participate in the basic old-age insurance for enterprise employees and workers and conditions of individual insured persons receive basic pensions, according to the national and provincial regulations.
    19th (calculation method) staff participating in the basic old-age insurance for enterprise employees reach retirement age, individual insured persons reached who receive a basic State pension age go through the basic old-age pension procedures in the month, from the month receiving a monthly pension. From January 1, 2006, the basic old-age pension is based on the following calculation: (a) after January 1, 1996, to participate in personal life (including deemed payment years) accumulated over 15 years of age and workers and individual insured persons the basic pension calculation formula is: months basic pension = pension basic pension + personal accounts.

    Workers reached the statutory retirement age, individual insured persons reached who receive a basic State pension age, period of contributions total less than 15 years, not a basic pension payments; his personal account store for one-time payments to himself, actual payment age limit issued to every period of 1 year 1 month I average monthly salary indexation and termination of basic old-age insurance.
    (B) the participation in its work by December 31, 1995, actual period of contributions and treated as a period of contributions accumulated over 15 years of age and workers and individual insured persons the basic pension calculation formula is: month individual account in basic pension = base + pension + pension + transitional pension adjustment payments.
    (C) participation in its work by December 31, 1995, actual period of contributions and treated as a period of contributions accumulated 10 years and 15 years of age and workers and individual insured persons, basic old-age pension payments under subsection (b) calculation of the provisions.
    Workers reached the statutory retirement age, individual insured persons reached who receive a basic State pension age, period of contributions total less than 10 years, not a basic pension payments; his personal account store for one-time payments to himself, actual payment age limit issued to every period of 1 year 1 month I average monthly salary indexation and termination of basic old-age insurance. (Four) related calculation formula: 1. based pension based pension = (parameter insurance personnel retired Shi Shang a years Sichuan province on-the-job workers months average + I index of monthly payment wage) ÷ 2x cumulative payment years (containing depending on with payment years, with) X1% I index of monthly payment wage = parameter insurance personnel retired Shi Shang a years Sichuan province on-the-job workers months average x I average payment wage index I average payment wage index, Since January 1, 1990 to the employees retirement procedures or individual officers receive basic pensions of insured procedures at that time, annual fee that I pay in wages and average wage of staff and workers determined the ratio of average.
    My over payment wage index, by 2005 according to Chengdu city, 2001 issued by the Municipal Government of the basic old-age insurance for enterprise employees social plan combined with the personal account implementation measures (municipalities, 83rd) Regulations 2006 fee that I pay for on a calendar year basis salary last year, Sichuan province, determine the ratio of the average wage of fully employed staff.
2. personal account pension personal account pension = retired Shi personal account store amount ÷ I retired age phase corresponds to of meter sent months number = personal account pension meter sent months table ┌-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the ┬-the-the-the-the-the ┐ │ retired age │ meter sent months number │ retired age │ meter sent months number │ retired age │ meter sent months number │ ├-the-the-the-the-the ┼-the-the-the-the-the ┼-the-the-the-the-the ┼-the-the-the-the-the ┼-the-the-the-the-the ┼-the-the-the-the-the ┤   │   40岁   │   233    │   51岁   │   190    │   62岁   │   125    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   41岁   │   230    │   52岁   │   185    │   63岁   │   117    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│ 42岁   │   226    │   53岁   │   180    │   64岁   │   109    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   43岁   │   223    │   54岁   │   175    │   65岁   │   101    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   44   岁   │   220    │   55岁   │   170    │   66岁   │    93    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   45岁   │   216    │   56岁   │   164    │   67岁   │    84    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   46岁   │   212    │   57岁   │   158    │   68岁   │    75    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   47岁   │   208    │   58岁   │   152    │   69岁   │    65    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   48岁   │   204    │   59岁   │   145    │   70岁   │    56    │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   49岁   │   199    │   60岁   │   139    │          │          │
├─────┼─────┼─────┼─────┼─────┼─────┤
│   50岁   │ 195 │ 61 age │ 132 │││└-the-the-the-the-the ┴-the-the-the-the-the ┴-the-the-the-the-the ┴-the-the-the-the-the ┴-the-the-the-the-the ┴-the-the-the-the-the ┘ =tbl/> 3. transitional pension transitional pension = (parameter insurance personnel retired Shi Shang a years Sichuan province on-the-job workers months average + I index of monthly payment wage) ÷ 2x1995 years December 31 yiqian not established personal account of cumulative payment years x1.3% 4. Regulation gold adjustable Golden proportion = 70 x computation basis each year from 2006 to 2010, respectively, 90%, 30%, 70%, and 10%.
    2011 is no longer included with adjustment allowance.
    20th (pension limits) for pensioners, insured individuals receive basic pensions staff as stipulated in the article 19th of this approach the basic old-age pension shall not exceed the I index of the average monthly salary at retirement.
    21st article (transition period meter sent way) on in January 2006 to December 2010 5 years transition during retired and individual parameter insurance handle received basic pension procedures of personnel, basic pension gold by this approach meter sent approach and original meter sent approach compared calculation determine: (a) this approach meter sent approach and original meter sent approach compared calculation Shi, original meter sent approach calculation based pension of Shang a years Chengdu city workers monthly wage base unified using 2005 years Chengdu city workers monthly wage.
    Policy to close, early retirements of bankruptcies, difficulties of State-owned enterprises and army cadres of early retirements, corporate or not at work due to illness completely incapacitated retired, retirees when calculating the basic old-age pension, the original calculation methods should be required for each deduction 2% the basic old-age pension a year early (personal account), this calculation approaches are no longer deductible.
    (Ii) in 2006, and 2007, and 2008, and 2009, and 2010 years in the when retired of, by this approach meter sent approach calculation of basic pension above by original meter sent approach calculation of basic pension gold part, in original meter sent approach calculation of basic pension based Shang, respectively by 10%, and 30%, and 50%, and 70%, and 90% of proportion added sent, once approved Hou no longer again calculation.
    (C) 2006, 2007, 2008, 2009, 2010 year in retirement, in accordance with the means of calculation method for calculating the basic old-age pension, below according to the calculation methods of calculating pension payment section, make up the issue.
    22nd (retired treatment) meet the conditions for retired personnel, retired pay in accordance with the national regulations.
    23rd (the pension) prior to December 31, 2005, has retired, and individual insured persons in receipt of basic old-age pension (including eligible for basic conditions should apply for a basic pension officers handling formalities), calculated according to the calculation approaches of basic old-age pension, still according to the original plan hair method to basic old-age pension, performing a basic old-age pension adjustments.
    24th (pension adjustment) receive basic retirement insurance and individual pension officers the basic old-age pension adjustments, according to the relevant provisions of national and provincial implementation.
    Adjusted basic pension for enterprise retirees, retired personnel of enterprises, by country and province-specific regulations.
    Adjustments to increase basic old-age pension, deposit amount in accordance with the regulations separately from the personal account balance and the social pool fund would be covered by the basic old-age insurance. 25th (funeral compensation) receive pensions of retired, pensioners and insured individuals receive basic pension officers, or not at work due to illness after the death of his relatives must be paid within 15 working days on its basic old-age pension social insurance agencies reported. Social insurance agencies after receiving the report and review death certificates effective should timely pay for funeral grant and a one-time pension procedures and termination of basic old-age insurance: (a) the funeral subsidy fee: retired personnel according to my basic pension for the month of death 10 months. Which my basic State pension is lower than the previous year average monthly wage of fully employed staff in Sichuan province, according to the time of death on a monthly wage of fully employed staff in Sichuan province, 10 months.
    Retirees and individuals receive basic pensions of insured personnel according to my death on a monthly wage of fully employed staff in Sichuan province by 4 months. (B) a one-time pension standards: retired personnel according to my basic pension for the month of death 10 months.
    Retirees and individuals receive basic pensions of insured personnel according to my 8 months of basic pension for the month of death.
    (C) funeral grant fee and one-off pension receive conditions, payment methods in accordance with the relevant provisions.
    (D) retired, retired due to illness or non-fatal, from the basic old-age insurance fund pay for funeral grants and after the one-time benefits, enterprises no longer bear the funeral subsidy and one-time benefits. 26th (prohibition of duplicate insurance) insurance can only enjoy single basic old-age insurance benefits.
    Insured person shall not be insured. Fifth chapter 27th annuity (pension) law based on participating in the basic old-age insurance, qualified enterprises, establishment of enterprise annuity for workers.

    The total accumulation of occupational pension funds, market-oriented management and operations. Pension expenditure required by the enterprise and the individual contributions.
    Enterprises to pay wages within 4% of the part from the cost would be covered by. Pension plan and fund management contract should be reported to the administrative departments of labor security.
    Administrative departments of labor security supervision and management of enterprise annuity.
    Sixth chapter basic pension insurance fund of management 28th article (Fund source) basic pension insurance fund of source: (a) Enterprise paid of basic pension premium; (ii) workers, and individual parameter insurance personnel paid of basic pension premium; (three) basic pension insurance fund of interest income, and operation returns; (four) basic pension premium late fees; (five) by provides from field into of basic pension insurance fund; (six) subsidies; (seven) other income.
    29th article (Fund paid range) basic pension insurance fund of paid range: (a) into and manpower project within of basic pension gold; (ii) by provides basic pension adjustment approach increased of basic pension gold; (three) retired, and retired personnel and individual parameter insurance received basic pension personnel death Hou, by about provides paid of funeral grants fee, and one-time pension; (four) terminated basic pension insurance relationship Shi and death Hou one-time paid personal account store amount;
    (V) terminate pursuant to this way 19th when it comes to basic old-age insurance to pay one-time costs; (vi) provides for the transfer to the field of basic old-age insurance fund; (VII) other payments stipulated by the State.
    30th (Fund management) basic old-age insurance fund be included in the financial account, the two lines of income and expenditure management, account stores, earmarks, ban misappropriated. 31st (Fund supervision) labor and social security, the financial sector should seriously perform their duties and closely cooperate with and supervision according to law, social insurance agencies should strengthen funds management and routine audits.
    Auditing departments should strengthen audit and supervision of the Fund. The seventh chapter legal liability article 32nd (late fee) the enterprise does not pay and withhold payment of social insurance, the administrative departments of labor security ordered to pay late is still not paid, except to pay unpaid amount, from the date of default of payment, plus 2 of the late fee on a daily basis.
    Late payments into the social security fund.
    33rd (administrative penalties) Enterprise declared to the social insurance agency shall pay the amount of social insurance, concealing wages or the number of workers, the labor Security Administration Department ordered corrective action and concealed wages more than 1 time 3 times the amount of a fine.
    Obtain insurance or obtaining social insurance fund, the labor Security Administration Department is ordered to return, and fined not more than the amount defrauded more than 1 time 3 times constitutes a crime, criminal responsibility shall be investigated according to law.
    34th (accountability) labor and social security administration, social insurance agencies of personnel who abuse their power, malpractice, neglect their duties, shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law.
    The eighth chapter supplementary articles article 35th (defines) this approach before, and after, below or above, and shall include the number.
    Article 36th (implementing rules) the municipal labor and social security administration departments, municipal finance department in accordance with the measures put in place by-laws, reported that the municipal government for the record.
    37th (explain) the specific problems in the application of these measures by the Chengdu municipal labor and Social Security Bureau is responsible for the interpretation.
    38th (interface with higher-level law) basic old-age insurance for enterprise employees and social planning with personal accounts combined adjustment of measures for the implementation of the relevant content, stipulated by the State Council and the provincial Government of Sichuan have had, from its provisions. 39th (execution date) these measures shall enter into force on January 1, 2007.
                    Chengdu, March 13, 2001 issued by the Municipal Government of the basic old-age insurance for enterprise employees social plan combined with the personal account implementation measures be repealed simultaneously.