Circular Of The General Office Of The State Council On The Issuance Of Occupational Pension Schemes For Government And Public Institutions

Circular of the general office of the State Council on the issuance of occupational pension schemes for government and public institutions

No. 2015 of the State Office [18]

The people's governments of all provinces, autonomous regions and municipalities directly under the central government, ministries and commissions under the State Council, and institutions directly under the State Council:

The "occupational pension scheme for organs and institutions" has been approved by the State Council, and is now printed and distributed to you. Please conscientiously implement it.

Occupational pension scheme for government and public institutions

Article 1 in order to establish a multi-level endowment insurance system, protect the living standards of staff members of government departments and institutions, and promote the rational flow of human resources, the first set of measures is formulated in accordance with the relevant provisions of the State Council's decision on the reform of the endowment insurance system for staff and workers of organs and public institutions (No. 2015 [2]).

The second term "occupational annuity" as mentioned in these Measures refers to the supplementary endowment insurance system established by organs and institutions and their staff members on the basis of participating in the basic old-age insurance of government departments and institutions.

The third units and staff scope applicable to this method are consistent with the scope of basic old-age insurance for participating in organs and institutions.

The cost of the fourth occupational pension is shared by the unit and the staff.

The proportion of the unit's payment of occupational annuity expenses is 8% of the total wage of the unit, and the personal contribution rate is 4% of the personal payment, which is deducted by the unit.

The payment base of units and individuals is consistent with the basic pension insurance payment base for staff members of institutions and institutions.

According to the economic and social development situation, the state adjusts the proportion of occupational pension payments between units and individuals in a timely manner.

The fifth occupational pension fund consists of the following:

(1) unit payment;

(two) personal payment;

(three) investment and operating income of occupational pension fund;

(four) other income stipulated by the state.

The sixth occupational pension fund is managed by individual accounts.

Personal payment should be accumulated in real accounts.

According to the information provided by the unit, the units paying the full amount of financial contributions shall, according to the information provided by the units, calculate the interest according to the interest rate announced by the state at the same time each year. The accumulated storage amount of the occupational pension account of the staff before retirement is recorded by the funds allocated at the same level, and the entity accounts for the non full financial contributions shall be paid in real accounts.

The occupational pension fund formed by the accumulation of real accounts will be marketed and invested and paid according to the actual income.

Occupational pension fund investment management should follow the principle of prudence and risk diversification, so as to ensure the safety, profitability and liquidity of occupational pension fund.

The specific investment management measures of occupational pension fund shall be separately formulated by the Ministry of human resources and social security and the Ministry of Finance jointly with other departments concerned.

The seventh unit payment is included in the personal account of my occupational pension according to 8% of the personal payment base, and the personal payment is directly included in the personal account of my occupational pension.

The occupational pension fund investment and operating income are included in the occupational annuity personal accounts according to the regulations.

When eighth staff members change their work units, the personal accounts of occupational annuity funds can be pferred with them.

When the staff members enter the school, join the army, lose their jobs or new employment units do not implement the occupational annuity or enterprise annuity system, their occupational pension personal accounts will continue to be managed and operated by the original management institutions.

Where the new employment unit has established a occupational annuity or an enterprise annuity system, the capital account of the original occupational pension will be pferred accordingly.

Ninth, one of the following conditions is eligible for occupational pension:

(1)

After reaching the retirement conditions prescribed by the state and going through the retirement procedures according to law, I choose to receive the occupational pension treatment on a monthly basis.

It can be used for the purchase of commercial endowment insurance products at one time, receive the treatment according to the insurance contract and enjoy the right of succession. It may choose to issue the occupational year gold monthly treatment standard according to the number of months payable in the period of retirement, and the right of inheritance of the occupational pension personal account balance.

I choose any method of receipt and I will not change it.

(two) the personal pension fund of the occupational pension of the overseas (Habitat) settlers can be paid to me at one time according to my request.

(three) staff

The personal account balance of the occupational pension can be inherited.

Failure to reach one of the conditions for the above occupational annuity shall not be withdrawn from the personal accounts in advance.

Tenth occupational pension related tax policies, in accordance with the relevant state

And policy related provisions.

The management and management of the eleventh occupational annuity shall be the responsibility of the social insurance agencies at all levels.

The twelfth occupational pension fund should entrust a qualified investment and operation institution as an investment manager, be responsible for the investment and operation of occupational pension funds, and select qualified commercial banks as trustees to take charge of occupational pension funds.

After the entrustment relationship is confirmed, a written contract shall be signed.

The thirteenth occupational pension fund must be separately managed from the assets or other assets of the investment manager and custodian, so as to ensure the independence of occupational annuity property and not to divert other uses.

The fourteenth human resources and social security administrative departments and departments of the people's governments at or above the county level shall be responsible for supervising and inspecting the implementation of these measures.

Anyone who violates the provisions of these Measures shall be warned by the human resources and social security administrative departments and the financial departments, and shall be ordered to correct them.

Fifteenth, because of disputes over the implementation of this method, staff members may submit arbitration or appeal in accordance with relevant laws and regulations of the state.

The sixteenth measures have been implemented since October 1, 2014.

Where the existing provisions are inconsistent with the present measures, they shall be implemented in accordance with these measures.

The seventeenth way is explained by the Ministry of human resources and social security and the Ministry of finance.

The cost of occupational annuity is shared by units and staff members.

The proportion of the unit's payment of occupational annuity expenses is 8% of the total wage of the unit, and the personal contribution rate is 4% of the personal payment, which is deducted by the unit.

The payment base of units and individuals is consistent with the basic pension insurance payment base for staff members of institutions and institutions.