1. Social pooling of retirement expenses Social pooling of pension insurance expenses for enterprise employees is a way to change the retirement expenses of enterprises from the original unit to the whole society to raise funds and pay them uniformly. Implementing social pooling of retirement expenses is an important aspect of solving economic and social problems in the process of economic system reform and an important reform measure to ensure the basic life of retirees.
Since 1982, the pilot work of social pooling of employees' retirement expenses has been carried out in Taizhou City, Jiangsu Province, Jiangmen City, Guangdong Province, Dongguan City and other individual areas. After 1984, under the leadership of the local people's government, local labor departments quickly carried out overall planning work throughout the country. The scope of overall planning is first implemented in state-owned enterprises, and then in collectively owned enterprises. Overall planning projects, in principle, include the long-term expenses of retirees. The proportion of extraction is generally based on the total wages of employees, in line with the principle of supporting and supporting, with a slight balance. By June 1993, 65438+February, all state-owned enterprises in China had achieved social co-ordination of retirement expenses at county and city levels. Pension insurance for employees in collective enterprises10.9 million, and more than 850 foreign-invested enterprises. There are 600,000 enterprises in China with 801more than 10,000 employees and10.8 million retirees participating in the social pooling of retirement expenses.
2. Establishment of the old-age insurance system for employees under the labor contract system 1986, 12 In July, the State Council promulgated the Interim Provisions on the Implementation of the Labor Contract System in State-owned Enterprises, which stipulated the measures for the old-age insurance for employees under the labor contract system. The establishment and implementation of this system is an important measure to reform China's traditional employment form and break the iron rice bowl and lifelong employment system. This system formally established the principle that enterprises, individuals and the state jointly raise endowment insurance funds for the first time; The endowment insurance for workers under labor contract system is raised by fund accumulation. The enterprise shall pay 15% of the total wages of employees under the labor contract system; Labor contract workers pay no more than 3% of their standard salary. The regulations also stipulate the medical expenses and funeral subsidies for workers under the labor contract system.
3. Reform of basic pension calculation and payment method With the deepening of the reform of enterprise wage system, the autonomy of distribution within enterprises has been established, and the distribution forms have diversified, breaking the distribution pattern of hierarchical wage system with standard wages as the main body, thus gradually weakening the concept of standard wages, coupled with the decline in the proportion of standard wages in employees' wage income. 1May, 1992, the Ministry of Labor issued "Opinions on Reforming the Base and Methods of Calculating and Distributing Basic Pensions (Draft for Comment)" (Lao Xian Zi [1992]1/No.), extensively soliciting opinions from all localities and organizing some cities and counties to conduct calculation, demonstration and simulation operations. After 100 pilot projects in more than cities and counties, on June 1993 and June 19, the Ministry of Labor issued the Notice on Carrying out the Pilot Work of Basic Pension Calculation and Payment (No.275 issued by the Ministry of Labor), which was changed to/kloc-0.
(1) The social pension is based on the average salary of employees in the province, autonomous region and municipality directly under the Central Government where employees retired last month, and is calculated and paid by stages according to the payment period of employees themselves: if the contributions of enterprises and employees exceed 15 years, it will be calculated and paid at 25% of the average salary of employees; Enterprises and employees who pay 10 years and less than 15 years shall pay 20% of the average salary of employees; If the payment is less than 5 years 10, it will be calculated as 15% of the average salary of the employees.
(2) The contributory pension is calculated according to the employee's indexed monthly average payment wage: for those who have paid for 5 years, they will be paid at 1% of the employee's indexed monthly average payment wage every year. If the payment is less than 5 years, I will be given a living allowance of 3 months' indexed monthly average payment salary every 1 year according to the payment period during my working period.
(3) Strictly control the growth rate of the treatment level. The reform of the basic pension calculation and payment method is to adjust the calculation and payment base and the treatment structure, and the treatment should not be increased too much. According to the basic pension plan issued by this method, the difference below the original standard can be filled; Higher than the original standard, the maximum increase shall not exceed 20%. The increase in the total level of basic pensions in the pilot areas shall not exceed 2% of the current treatment level, and the required expenses shall be paid from the retirement expenses pooling fund.
(4) Establish a system that the basic pension for retirees is adjusted regularly with the average wage growth index of employees. The basic pension received by retired workers shall be adjusted once a year in July according to the economic development and the collection of endowment insurance funds, starting from the next year after retirement, according to 50%-80% of the average wage growth rate of employees in the province, autonomous region, municipality directly under the Central Government or local area last year. No adjustment will be made when the average wage of employees is negative.
Before the reform of the basic pension plan and payment method, the original benefits of retired and resigned personnel remain unchanged, and their basic pensions can be adjusted according to the above methods.
4. Employee Individual Payment System1991On June 26th, the State Council issued the Decision on the Reform of Enterprise Employee Pension Insurance System (Guo Fa [1991] No.33), pointing out: "With the development of economy, basic pension insurance and enterprise supplementary pension insurance will be gradually established. Change the way that the old-age insurance is completely borne by the state and enterprises, and the state, enterprises and individuals will share the burden, and individual employees will also pay a certain fee. " At the same time, it also stipulates: "Individual employees pay basic old-age insurance premiums, which will be gradually implemented on the basis of adjusting wages. The payment standard shall not exceed 3% of my standard salary at first, and then gradually increase with the economic development and the adjustment of employees' wages. The basic old-age insurance premiums paid by employees are collected by enterprises in the era of paying wages. "The basic old-age insurance premiums paid by enterprises and employees are recorded in the employee's old-age insurance manual.
On March 1955 and 1 day, the State Council issued the Notice on Deepening the Reform of the Old-age Insurance System for Enterprise Employees (Guo Fa [1995] No.6) on the basis of summarizing the Decision on the Reform of the Old-age Insurance System for Enterprise Employees, proposing that the basic old-age insurance expenses should be shared by enterprises and individuals, and social pooling and individuals should be implemented. At the same time, it puts forward two implementation methods of "Implementation Measures for Basic Old-age Insurance for Enterprise Employees", which are chosen by all localities themselves and require revision and improvement.
These two implementation methods determine the average monthly salary of employees in the previous year as the base of individual contributions. When the average wage of employees is lower than 60% of the average wage of local employees, the payment base is calculated at 60%. More than 300% of the average wage of local employees, not included in the base of payment of wages, not included in the base of pension.
The proportion of individual contributions is not less than 3% of the salary base of individual contributions.
The above two documents laid a foundation for the establishment of an endowment insurance system combining social pooling and individual accounts in China.
1In July 1997, the State Council issued the Decision on Establishing a Unified Basic Old-age Insurance System for Enterprise Employees, proposing that a unified basic old-age insurance system should be implemented nationwide before the end of 1998.
The main contents are:
(1) Unified payment ratio-enterprise payment ratio-generally does not exceed 20% of the total wages of enterprise employees; The proportion of individual contributions shall not be less than 4% of my contribution salary 1997, and will gradually increase to 8% in the future.
(2) Unification-individual account ratio-establish a personal account for basic old-age insurance for each employee according to 1 1% of individual contribution salary; All individual contributions are accounted for, and the rest are included from the enterprise.
(3) unified pension calculation and payment method-basic pension consists of basic pension and personal account pension; The basic pension is calculated and paid according to 20% of the average monthly salary of employees in the previous year, and the personal account pension is calculated and paid according to1120 of the amount stored in its account (including interest).
(4) Establish and improve the normal adjustment mechanism of basic pension for retirees.
Unifying the basic endowment insurance system for enterprise employees marks a new step in the reform of China's endowment insurance system. In the system of unified account, social co-ordination embodies social mutual assistance, and personal account embodies self-protection; By establishing a normal pension adjustment mechanism, retirees can share the fruits of social development.