(a) before the implementation of these measures, the retired (post) personnel who have participated in the basic old-age insurance still pay the basic pension according to the original relevant provisions, and implement the pension adjustment measures.

(two) after the implementation of these measures, employees who meet the following conditions at the same time shall be paid basic pensions by social insurance agencies according to these measures.

1. Enterprises and employees themselves participate in the basic old-age insurance and pay the basic old-age insurance premium according to regulations.

2. Reach the retirement age stipulated by the state. Source: Examination University

3.65438+65438 0996+65438 10 +0, and the payment period (including actual payment period and deemed payment period) is accumulated to10 and above.

After 1996 65438+ 10/0, the cumulative payment period is 1 5 and above.

(three) in accordance with the provisions of article fifth (two) of these measures, the basic pension shall be calculated and paid in the following ways after being audited by the local social insurance agency and reported to the local labor and social security administrative department for approval.

1. The basic pension for employees who join the work after establishing individual accounts consists of two parts: individual account pension and basic pension (see Annex I for the calculation method).

2. For employees who have worked before the establishment of personal accounts and retired after the implementation of these Measures, the basic pension consists of three parts: personal account pension, basic pension and transitional pension (see Annex I for the calculation method).

3. In order to ensure the smooth transition of the pension benefits of retired workers (excluding early retirement and sick retirees) after the implementation of these measures, if the conditions stipulated in the second paragraph of Article 5 of these measures are met, the basic pension can also be received according to the following transitional measures:

(1) The basic pension consists of social pension and contributory pension (see Annex II for the calculation method).

(2) Those who did not participate in the municipal overall planning, the basic pension consists of four parts: social pension, contributory pension, individual account pension and various subsidies stipulated by the state (see Annex II for the calculation method).

(IV) When employees who participated in the work before the establishment of personal accounts retire, if the basic pension calculated according to the provisions of Item (2) of Article 5 of these Measures is lower than the basic pension calculated according to the transitional measures, they will be supplemented according to the transitional measures, and the basic pension calculated according to the transitional measures will be increased by 5% as the base; If it is less than 5% of the transitional measures, it will be supplemented to 5%. In the future, it will be adjusted accordingly with the improvement of the basic pension level.

When the transition method is selected to calculate the basic pension, the average wage of employees in the whole city in the previous year shall be determined according to 1997.

The basic pension calculated according to these measures shall not exceed my indexed monthly average salary.

(5) For employees who took part in the work before the establishment of personal accounts and enjoyed the retirement benefits of 5%, 10% and 15% of their standard salary, on the basis of calculating and distributing the basic pension according to the provisions of Article 5 of these Measures, they will issue additional basic pensions of 3%, 6% and 9% respectively.

1 June 65438+July 9981later, those who have won the title of model worker will be given a one-time reward by the reward unit or supplemented with old-age insurance, and no basic pension will be issued when they retire.

(six) do not meet or partially meet the conditions stipulated in item (two) of article fifth of these measures, and deal with them in the following ways.

1. If you work after setting up a personal account and reach the retirement age stipulated by the state, or if the labor appraisal committee at or above the county level confirms that you have completely lost your ability to work due to illness or non-work-related injuries, and the actual payment period is less than 15, the social insurance agency will pay you all the amount stored in the personal account in one lump sum, and terminate the pension insurance relationship at the same time.

2. Those who have joined the work after establishing a personal account and have been confirmed by the labor appraisal committee at or above the county level to have completely lost their ability to work due to illness or non-work-related injuries, and the actual payment period has reached 15 years or more, can apply for resignation and receive monthly retirement living expenses (see Annex 3 for the calculation method).

3. If you have joined the work before establishing a personal account, reached the retirement age stipulated by the state, and the payment period (including the actual payment period and the deemed payment period) is less than 10 years, the social insurance agency will pay all the stored amount in the personal account to me in one lump sum. When the amount stored in the personal account is insufficient to guarantee the amount calculated according to the standard of my indexed monthly average wage for three months every 1 year, I will make up my indexed monthly average wage for three months every 1 year, and the required funds will be met from the social pooling fund.

4. Those who have participated in the work before establishing their personal accounts, have completely lost their ability to work due to illness or non-work-related injuries, and the payment period (including actual payment period and deemed payment period) is 10 years or more, and can apply for resignation and pay retirement living expenses on a monthly basis (see Annex 3 for the calculation method).

(seven) in accordance with the relevant provisions of the state and our city for early retirement and retirement (post) personnel, should be reduced according to the relevant provisions of the state and our city.

(eight) the adjustment of the basic pension for retired (post) personnel shall be put forward by the Municipal Labor and Social Security Bureau and the Municipal Finance Bureau according to a certain proportion of the average wage growth rate of employees participating in the basic old-age insurance in this Municipality, and shall be implemented after being reported to the municipal government for approval.

(nine) the calculation and adjustment methods of enterprise retirees' pensions shall be implemented by referring to the methods of similar retirees in the organs.

Six, the basic old-age insurance fund management

(a) the source of the basic endowment insurance fund:

1. Basic old-age insurance premiums paid by enterprises and employees;

2. Interest and late fees of the basic old-age insurance fund;

3 basic old-age insurance premiums transferred according to regulations after enterprise restructuring;

4. Basic endowment insurance funds transferred from other places;

5. The basic endowment insurance fund subsidized by the central and local governments;

6. Other income.

(two) the basic old-age insurance fund payment scope:

1. The basic pension is included in the unified payment project;

2. Adjusted pensions issued in accordance with regulations;

3. After the death of the retired (post) personnel, the balance of the principal and interest paid by the individual in the personal account shall be paid to the designated beneficiary or legal heir according to the regulations;

4. After the death of retired (post) personnel, funeral expenses and one-time relief expenses shall be paid according to the regulations;

5. After the employee leaves the country to settle down or dies, the full amount or balance of the individual payment principal and interest shall be deposited into the personal account of the employee himself, the designated beneficiary or the legal heir;

6. Loan interest and other expenses related to the endowment insurance business paid with the approval of the financial department;

7 according to the provisions of the basic old-age insurance fund transferred to other places;

8. Other payment items stipulated by laws and regulations.

(three) the basic old-age insurance fund to implement two lines of revenue and expenditure management. Counties (cities) that have participated in the municipal overall planning, the basic old-age insurance premiums collected by the local tax authorities are included in the basic old-age insurance fund income households opened by social insurance agencies in banks, and then the social insurance agencies are included in the financial accounts of social insurance funds on a monthly basis; In the counties (autonomous counties and cities) that have not yet participated in the municipal overall planning, the basic old-age insurance premium levied by the local tax department or the social insurance agency is directly included in the financial accounts.

Where the expenses listed in Item (2) of Article 6 of these Measures have been participated in the municipal overall planning districts and counties (cities), the municipal social insurance agency shall propose a monthly payment plan, and the Municipal Finance Bureau shall dial the monthly fund expenditure account opened by the municipal social insurance agency in the bank. In counties (autonomous counties and cities) that have not yet implemented municipal overall planning, the local social insurance agency shall propose a monthly payment plan, and the financial department at the same level shall dial in the fund expenditure households of the local social insurance agency on a monthly basis. Social insurance agencies shall settle accounts with enterprises according to the above-mentioned payment items, and prepare final accounts of funds according to regulations.

The people's governments of all districts and counties (autonomous counties and cities) shall adjust the financial expenditure structure, gradually increase the investment in the endowment insurance fund, and ensure the timely and full payment of the basic pension for retired (post) personnel.

Seven. Supervision and inspection

(a) the enterprise shall announce the annual payment of endowment insurance premiums to the employees every year and accept the supervision of the employees.

Social insurance agencies should regularly announce the collection and payment of old-age insurance premiums to the public and accept social supervision.

(II) When the administrative department of labor and social security inspects the payment of enterprises according to law, the inspected enterprises shall truthfully provide the employment, wages, financial statements and other information related to the payment of endowment insurance premiums, and shall not refuse the inspection, or make false reports or conceal them. The administrative department of labor and social security may record, video, photograph or copy the relevant materials, and keep them confidential for the inspected enterprises.

Entrusted by the administrative department of labor and social security, social insurance agencies can carry out inspections and investigations related to the collection and payment of endowment insurance premiums.

The staff of the administrative department of labor and social security and the social insurance agency shall show their official certificates when exercising the functions and powers listed in the preceding paragraph.

(3) When the administrative department of labor and social security or the tax authorities investigate and deal with illegal cases of collecting and paying endowment insurance premiums, the relevant departments and units shall give support and assistance.

(four) any organization or individual has the right to report the illegal acts related to the collection and payment of old-age insurance premiums. The administrative department of labor and social security or the tax authorities shall promptly investigate the report, handle it in accordance with the provisions, and keep the informant confidential.

(five) the audit department shall supervise the income and expenditure and management of the endowment insurance fund according to law.

(6) If an enterprise refuses to pay the old-age insurance premium and late payment fee within the time limit, the administrative department of labor and social security or the tax authorities shall apply to the people's court for compulsory collection according to law.

Eight, strengthen the basic management of endowment insurance, and strive to improve the socialization level of management and service.

(a) the municipal social insurance agencies should establish and improve the endowment insurance business management system and fund financial management system, promote scientific management, and under the overall guidance of the Ministry of labor and social security, use electronic technology to establish a unified social security technical support system in the city. Payment, recording, accounting, payment and inquiry services of endowment insurance funds should be incorporated into computer management. Gradually realize data networking with finance, taxation, industry and commerce, banking and other relevant departments.

The Municipal Planning Commission and the Municipal Finance Bureau shall, according to the needs of the development of social insurance in our city, implement the social insurance information system construction project plan and the required funds as soon as possible.

(two) the basic pension for retired (post) personnel is entrusted to social service institutions such as banks and post offices to implement socialized distribution to ensure the basic livelihood of retired (post) personnel. Set up community service institutions in mature streets (towns), gradually shift the management service of retired (post) personnel from enterprises to society, and explore the establishment of a community management service system independent of enterprises.

(3) Strengthening the construction of social insurance agencies. The Municipal Editorial Committee should increase the staffing of social insurance agencies according to the needs of the development of social insurance.

(four) counties (autonomous counties and cities) that have not yet participated in the municipal overall planning should extend the basic old-age insurance system to all enterprises and their employees in cities and towns as soon as possible, and implement unified management according to the provisions of these measures, and gradually incorporate them into the municipal overall planning when conditions are ripe.

Nine, the implementation of enterprise management institutions, in principle, in accordance with these measures.

Ten, this approach from July 2000 1 day. Where the relevant provisions in the past are inconsistent with these Measures, these Measures shall prevail.