How much can the pension of government organs and institutions lead this year? What are the new policies for the pension system of organs and institutions? The notice of the Ministry of human resources and social security and the Ministry of Finance on implementing the decision of the State Council on the reform of the old-age insurance system for staff of organs and institutions & gt; introduces the methods of pension planning and distribution this year. The small part of this article brings you a detailed introduction to the pension of public institutions in 2019. Let's have a look.
We will implement the "old method for the elderly, the new method for the new, and the gradual transition method for the Chinese" to achieve a smooth transition and reasonable convergence of treatment levels.
'old man'
Those who have retired before October 2014. We will continue to pay basic pensions in accordance with the original treatment standards stipulated by the state and the province, and implement the adjustment measures for basic pensions.
'new people'
It is the staff who will work after October 2014. Pensions are calculated and paid in full accordance with the new methods.
'Chinese'
They are those who worked before October 2014 and retired after October 2014. At present, the vast majority of the in-service personnel of organs and institutions belong to "Chinese". Today, we specially explain the pension calculation and payment methods of "Chinese".
In order to ensure the smooth transition of "Chinese" treatment, a 10-year transition period has been established since October 2014. During the transition period, new and old methods shall be compared according to the principle of maintaining the minimum and limiting the height. Namely:
● if the new method is lower than the old method, it shall be supplemented according to the old method;
● if the new method calculates that the treatment is higher than that of the old method, 10% of the excess will be paid to the retirees in the first year of the transition period (from October 1, 2014 to December 31, 2015), 20% of the excess will be paid to the retirees in the second year, and so on. 100% of the excess will be paid to the retirees in the last year of the transition period (from January 1, 2024 to September 30, 2024).
give an example:
If it is calculated as 3900 yuan according to the old method and 3800 yuan according to the new method, it will be calculated and paid as 3900 yuan.
If it is calculated as 3900 yuan according to the old method and 4000 yuan according to the new method, it will be calculated and paid as 3930 yuan (3900 yuan + 100 & times; 30%) for those who retire in 2017.
After the transition period, the new method will be fully implemented for the calculation and payment of retirees' benefits.
Comparison of old and new pension benefits:
New measures and payment standards
The new method treatment calculation and payment standard = basic pension + occupational pension, in which basic pension = basic pension + transitional pension + personal account pension.
The specific calculation method is as follows:
1. Basic pension: it is mainly related to the actual payment level and payment years during the whole insurance period, as well as the average salary of on-the-job employees in the province or city in the previous year when they retire; If it is a 'Chinese', in addition to the above factors, it is also related to my working years before October 2014, post level (post and technical level) at the time of retirement, deemed payment index, etc.
Basic pension = average monthly salary of local employees on duty in the previous year at the time of retirement & times; (1 + my average contribution wage index) & pide; 2× Payment years & times; 1%。
Where, my average payment wage index = (deemed payment Index & times; deemed payment years + actual average payment Index & times; actual payment years) & pile; Payment period.
The deemed contribution index shall be determined according to the post level (technical title) and working years at the time of retirement.
2. Individual account pension = accumulated amount of personal account of basic endowment insurance at retirement & pile; Number of months counted and issued.
Individual account pension payment months:
2. Individual account pension = accumulated amount of personal account of basic endowment insurance at retirement & pile; Number of months counted and issued.
Individual account pension payment months:
This number of months is directly related to the retirement age. For example, if you retire at the age of 55, the number of months is specified as 170 months; Those who retire at the age of 60 are 139 months.
3. Transitional pension = average monthly salary of local on-the-job employees in the previous year at the time of retirement & times; My deemed payment Index & times; Deemed payment years & times; Transition coefficient. (the payment method of transitional pension has not been issued yet. After it is issued, we will release it for you in the "personnel No. 1 document" of wechat public account.)
4. The occupational annuity shall be calculated and distributed in accordance with the measures for occupational annuity of government organs and institutions.
Overall pension
For retirees in the 10-year transition period, the new and old treatment calculation and payment methods shall be compared to ensure the minimum and maximum. The pension calculated after comparing the new and old methods is the overall pension, which is paid by the social security agency.
Out of plan pension
It is mainly a one-time subsidy for retirees such as model workers (advanced workers), parents of only children and other reform subsidies such as housing, property and heating.
One time retirement subsidy standard = basic salary when I retire & times; Increase the proportion of payment & times; Number of months (180 months).
give an example:
Aunt Li's retirement basic salary is 2000 yuan, and the one-time subsidy proportion for her only son is 5%.
One time retirement only child subsidy = 2000 & times; 5%× 180 = 18000 yuan.
Old method treatment calculation and distribution standard
(this formula cannot be understood and can be skipped. Special financial personnel are responsible for the calculation. But remember the important time node: no matter when you retire during the transition period from October 2014 to 2024, your job rank in September 2014 is the basic salary standard.)
A: The basic salary standard of the staff in September 2014;
B: In September 2014, the corresponding retirement subsidy standards such as the post level (technical title) of the staff member;
C: According to GBF [2015] No. 3 document and relevant regulations of each province, the retirement fee standard shall be increased accordingly (according to the regulations of each province);
M: The proportion of the old method corresponding to the number of years of service when the staff member retires;
Gn-1: the wage growth rate determined by referring to the wage growth of on-the-job employees in year n-1, n & isin; [ 2015, n], and g2014 = 0;
N: Retirement year of retirees during the transition period, n & isin; [ 2015，2024〕。
For those who retire from October 1, 2014 to December 31, 2014, their retirement year is deemed to be 2015.
It can be seen that the new pension of government organs and institutions is more than the old one. The above is the comparison between the old and new calculation methods of pension of government organs and institutions, which can be used for reference.