"Shanghai City Private Enterprise Workers' Endowment Insurance Measures"
Article 1 (purpose and basis) In order to protect the basic life needs after the retirement of urban private enterprises, according to the "Implementation Plan of the Endowment Insurance System of Shanghai City" and "Shanghai Town Workers' Endowment Insurance Measures". Article 2 (Definition) The old-age insurance referred to hereinafter refers to the establishment of a statutory process, and the government authorities are responsible for organizing and management, urban private enterprises and in-employees to assume the endowment insurance premium payment obligation, retirees according to the pension insurance premium The contribution situation enjoys the social security system for basic pension insurance. Article 3 (Scope) This method is applicable to the city's private enterprises (hereinafter referred to as corporate) and its in-job staff, retirees. Article 4 (Tax Countervisory) The state's pension insurance for enterprises is supported in tax policies. Article 5 (principles, obligations and rights) Pension insurance implementation of enterprises and individuals to assume fees, personal storage and coordination and mutual mutual combination, and ensure the principles of the basic life of retirees need to combine the enthusiasm of incentive personnel. Enterprises have obligations to pay pension insurance premiums in the employees; in-service persons have the obligation to pay for pension insurance. The rights of the in-service personnel enjoy the benefits of pension insurance and retirement after retirement are subject to legal protection, and any unit and individual must not violate. Article 6 (Registration, Change and Logout) Enterprises shall apply to the pension insurance registration procedures of the Endowment Insurance Management Center designated by the Municipal Social Insurance Administration; newly established companies should handle within one month from the date of establishment. Endowment insurance registration procedures. When the enterprise is discrete, merged, transferred, closed, bankruptcy, and hiren or resignation, including the resignation of in-service personnel, automatic separation and being removed by enterprises, the resolution, etc.), should be registered within a month to register for the old-age insurance management center Handling the change of returning insurance or logout registration. Article 7 (Elderly Insurance Account and Pension Insurance Manual) Endowment Insurance Management Center should establish a pension insurance coding for enterprises, and establish a personal pension insurance account for enterprises, and issue the "Endowment Insurance Manual". The personal pension insurance account of the in-service personnel will remain unchanged. The "Pension Insurance Manual" recorded in accordance with the continuous working age of January 1993 and the storage amount in the personal pension insurance account after January 1, 1993, as a retirement, as retirement The basis of gold. When the work unit of the in-service personnel, the "Endowment Insurance Manual" will move. Article 8 (Payment Requirements) Pension insurance premiums are paid by enterprises and in-service staff, paying or leaking less than payment or leaking, less than. Article 9 (Payment Base) Enterprises and in-service personnel pay the base of pension insurance (hereinafter referred to as payment base), the Municipal Social Insurance Authority refers to the private enterprise tax wages stipulated by the tax department in accordance with the tax department and the first year of the city The average monthly salary income is determined and announced on April 1 every year. Article 10 (Payment Proportion) Paying basic pension insurance premiums by 25.5% of the total number of people paying the accounts in accordance with the enterprise. The in-the-job personnel pay a pension insurance premium according to the three percent of the payment base. The average monthly salary income in the previous year is higher than the number of payment bases. It can also be paid according to the actual salary income, but the actual wage income exceeds the month-average monthly increase of the average monthly salary income of the city is no longer Pay. When the actual amount of the actual payment of the employees is higher than the payment base identified by the Municipal Social Insurance Administration, the enterprise shall pay the total amount of the actual payment base in the employees. The adjustment of the proportion of enterprises and in-service staff payment is proposed by the Municipal Social Insurance Authority, and the Shanghai Social Insurance Committee decided. Article 11 (Transition of contribution ratio) Enterprise payment ratio takes a gradual transition.
Since 1995, the amount of payment in the first year is 17%. In the future, three percentage points have been increased each year, reaching 25% of 5% in 1998. Article 12 (Fee ") The old-age insurance premium paid by the company is preceding before the tax. Part of the payment of pension insurance premiums in the payment of employees is exempt from individual income tax. Article 13 (Payment Measures) Enterprises shall approve the pension insurance premiums that the enterprise and in-service personnel should pay will be approved according to the provisions of the Endowment Insurance Management Center, and pay by the approved amount. The old-age insurance premium payable by the in-service personnel shall be deducted from the company's monthly salary. Article 14 (Personal Account Settlement) Pension Insurance Management Center The storage amount of individual pension insurance account should be settled once a year, and the list of pension insurance premiums will be issued. Article 15 (Personal Account Content) The old-age insurance premiums that should be recorded in individual pension insurance accounts include. (1) The old-age insurance premium paid by the individual; (2) Among the pension insurance premium paid by the enterprise, the base of the actual payment of the in-service personnel (not more than one hundred and fifty parts of the average monthly salary income of the city in the city The amount of 8% of the eight percent; (3) In the pension insurance premium paid by the company, the amount of five percent of the average monthly salary income of the city in the city is in accordance with the amount of the month. The pension insurance premium payment of the enterprise is recorded in the part of the personal account, and it should be adjusted accordingly. Article 16 (Social Coordination) The old-age insurance premium paid by the enterprise is part of the social coordination in addition to the part of the personal pension insurance account. Article 17 (Counting Interest Rate) The storage amount of the personal pension insurance account is not less than the interest rate of interest rates for regular savings deposit rates in the annual bank of the same period. The specific interest rate is announced annually by the Municipal Social Insurance Authority. Article 18 (Leading Parental Condition) The retirees who enjoy the pension insurance should be equipped with the following conditions: (1) reaching the country, the retirement age stipulated in this city; (2) Enterprises and I pay the pension insurance premium according to the regulations; 3) Participate in work in January 1993, continuous working age (including payment years) over ten years; or participate in work after January 1, 1993, paying 15 years. Any retirees that meet the conditions for the preceding paragraph can be handled to the Pension Insurance Management Center; after approved the Endowment Insurance Management Center, pension is received on a month. Article 19 (Pension Received) Anyone who meets the conditions of the pensions can be collected for life. The storage amount in the personal pension insurance account has been finished, and its pension is paid from the social coordinated part of the pension insurance fund. Article 20 (One-time payment) Anyone who does not comply with pension conditions in accordance with monthly, when they reach the retirement age, they can apply to the Pension Insurance Management Center to pay all the storage of their personal pension insurance. At the same time, ending the pension insurance relationship. Article 21 (After the balance of death) After the employees, the retirees have died, their personal pension insurance account storage amount belongs to the balance of personal payment parts, which can be sent to the legitors identified by the legal procedure. Article 22 (review procedures and related certificates) The Municipal Social Insurance Authority may request a person to enjoy the pension insurance, according to the provisions of the Endowment Insurance Management Center; for the non-review procedure, stop paying gold. If retirees are abroad, outbound or other reasons, I can't handle review procedures according to relevant state regulations.
