At present, China's relatively standardized management system in the aspect of social insurance, of course, depends on the joint efforts of local governments, employers and employees themselves, which is also of great importance to the supplementary payment of social insurance. What are the new policies of supplementary endowment insurance? Hunan province endowment insurance supplementary payment new policy 2019 to understand.
1、 What is the new policy of social security supplementary payment in Hunan Province in 2019?
（1） About units and employees
1. The arrears before December 31, 2016 formed after the declaration base of the insured units and employees shall be paid according to the original declared payment base and the payment proportion of the same period, and the overdue fine shall be charged according to the regulations. For the arrears before December 31, 2016 formed by the uninsured units and employees, and the uninsured employees in the insured units who have not declared or have not fully declared the payment base, the payment base shall be verified by the actual wages of the employees over the years, and the payment shall be made up according to the payment proportion of the same period, and the overdue fine shall be charged according to the regulations. If an enterprise in difficulty really has no ability to pay, it may be exempted from the overdue fine with the consent of the people's government at the same level.
2. All units and employees who owe the endowment insurance after January 1, 2017 shall be paid according to the payment base of the actual wages of the employees over the years, and make up the payment according to the payment proportion of the same period. At the same time, the overdue fine shall be collected in accordance with the social insurance law, the provisions on the administration of declaration and payment of social insurance premiums and other relevant provisions. If the arrears of enterprises in difficulty have gone through the deferred payment procedures in accordance with the notice of Hunan Provincial Department of human resources and social security and Hunan Provincial Department of Finance on further reducing the comprehensive cost of enterprises in the real economy (XRSF [2016] No. 84), the overdue fine shall be paid during the period of suspension.
3. The owners and employed employees of individual industrial and commercial households with employees shall be held in accordance with the relevant provisions of the above-mentioned units and employees, and the proportion of payment shall be unified as 20%. Among them, the employees themselves shall make up the payment according to the proportion of individual contributions stipulated in the same period, and the rest shall be paid by the owners.
（2） On flexible employment and other personnel
Individual workers, non full time employees and other flexible employees who are employed in cities and towns who have no employment in cities and towns, and other flexible employment personnel can participate in the basic old-age insurance for employees of enterprises, and pay endowment insurance fees by individuals. The specific measures are as follows:
1. For those who have participated in the flexible employment insurance before December 31, 2016, 60% or 100% of the average monthly salary of the on-the-job employees in the whole province in the previous year is taken as the payment base over the years, and the supplementary payment is made according to the proportion of 20%.
The payment interrupted after January 1, 2017 will not be made up for the insured flexible employment personnel.
2. The migrant workers who have participated in the basic endowment insurance of enterprise employees with the unit, and continue to be flexible in urban employment after the labor relationship with the unit is terminated, can continue the endowment insurance relationship of enterprise employees with flexible employment status, and implement the relevant provisions of the above flexible employment personnel.
3. Those who should be included in the endowment insurance of enterprise employees in accordance with the notice of the general office of the people's Government of Hunan Province transmitting the implementation opinions of the provincial human resources and social security department and other departments on solving the basic old-age security problems of the retirees in the uninsured urban collective enterprises (xzbf [2011] No. 12) shall be subject to the provisions of this circular, The relevant provisions concerning supplementary payment in the document No. 12 [2011] issued by the general office of the provincial people's Government shall be suspended.
2、 Treatment plan and payment
（1） There are units of insured workers, continue to implement the original provisions of our province to determine the retirement age. According to the notice on Relevant Issues concerning the participation of urban collective enterprise employees in basic endowment insurance issued by Hunan Provincial Labor and social security department and Hunan Provincial Finance Department (xlsz [2006] No. 5) and opinions of Hunan Province on improving the basic endowment insurance system for enterprise employees (xlsz [2006] No. 13), As well as the personnel who have participated in the endowment insurance of enterprise employees according to the existing documents such as xzbf [2009] No. 4 and xzbf [2011] No. 12, etc., the retirement age is still implemented according to the original policy.
（2） If the unit employees and flexible employees have reached the retirement age on December 31, 2016, and the accumulated service life after supplementary payment is less than 15 years, they can pay for the full 15 years at a one-time rate of 60% or 100% of the average monthly wage of the province's on-the-job employees in the previous year at the time of supplementary payment; or they can also pay the annual payment to the full 15 years. Those who have reached the retirement age after January 1, 2017 and whose cumulative payment is less than 15 years after supplementary payment shall be extended to 15 years by year in accordance with the relevant provisions of the Ministry of human resources and social security order No. 13 of the Ministry of human resources and social security of the people's Republic of China on the implementation of the social insurance law, One time payment can be made up to 15 years, and the payment base is 60% or 100% of the average monthly salary of employees in the province in the previous year when handling the one-off payment procedures, with the proportion of 20%. During the one-time payment period, the proportion of personal account bookkeeping is 8%.
（3） If the employees and flexible employees of a unit meet the conditions for receiving the basic pension stipulated by the state and the province, the basic pension shall be calculated according to the unified basic pension calculation and distribution method of the whole province. For the personnel who make up the payment, make one-off payment or postpone the payment to the accumulative payment period of 15 years, the calculation time point of the basic pension standard is the time when the payment is over 15 years, which shall be paid by the social security agency according to the prescribed procedures. Those who have completed the procedures for receiving basic pension before the implementation of this circular will not be required to make up for it.
3、 Other matters
（1） The supplementary payment time of the insured flexible employment personnel shall not be earlier than the time when the insured establishes the endowment insurance relationship. Those who have been sentenced or reeducated through labor in the past shall not make up for the basic endowment insurance for enterprise employees during the term of imprisonment or reeducation through labor.
（2） The insurance personnel shall be deemed to have paid the fixed number of years according to the original provisions of the state and the province.
（3） The individual account shall be kept according to the payment base determined by supplementary payment and the policy of individual account size of enterprise employees' Endowment Insurance in the same period over the years. The payment wage index of the period of supplementary payment of the employees of the unit is calculated according to the actual wage base of the previous years after the supplementary payment and the monthly average wage of the social (on-the-job) workers in the same period; the wage index of the supplementary payment period of the flexible employees is calculated according to the actual payment base of the supplementary payment and the average monthly wage of the on-the-job workers in the province in the previous year.
（4） According to the provisions of this notice, the personal status supplementary payment of endowment insurance premium before December 31, 2016 must be completed before December 31, 2018. If the original documents are inconsistent with this circular, this Circular shall prevail.
In fact, the government of Hunan Province has different provisions on social security supplementary payment between flexible employees and employees with fixed jobs. The supplementary social insurance for flexible employees is for endowment insurance, and there is also a big difference in the payment proportion. According to the regulations of Hunan Province, the payment interrupted by flexible employment personnel after January 1, 17 will no longer be paid.