极速时时彩

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发文单位: 区人社厅、区财政厅成文日期: 2019年12月30日
标  题: 关于规范企业职工基本养老保险若干政策的通知
发文字号: 桂人社规〔2019〕26号发布日期: 2020年01月14日

关于规范企业职工基本养老保险若干政策的通知

2020-01-14 16:22     来源:极速时时彩|官网
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geshi、xianrenminzhengfu,zizhiqurenminzhengfugezuchengbumen、gezhishujigou:

genju《zhonghuarenmingongheguoshehuibaoxianfa》(zhonghuarenmingongheguozhuxilingdisanshiwuhao)、《guowuyuanbangongtingguanyuyinfajiangdishehuibaoxianfeilvzonghefangandetongzhi》(guobanfa〔2019〕13hao)、《renliziyuanshehuibaozhangbu caizhengbu guojiashuiwuzongjuguanyuguifanqiyezhigongjibenyanglaobaoxianshengjitongchouzhidudetongzhi》(renshebufa〔2019〕112hao)he《guangxizhuangzuzizhiqurenminzhengfuguanyuguifanqiyezhigongjibenyanglaobaoxianzizhiqujitongchouzhidudetongzhi》(guizhengfa〔2019〕51hao)dengguiding,jingzizhiqurenminzhengfutongyi,xianjiuwoquguifanqiyezhigongjibenyanglaobaoxianruoganzhengcetongzhiruxia:

一、统一参保缴费政策

极速时时彩(yi)guangxixingzhengquyufanweineiyongrendanweijiqizhigong(hanyougugongdegetigongshanghuyezhujiqiguyuan),yinganzhao《zhonghuarenmingongheguoshehuibaoxianfa》guiding,jishishenqingbanlishehuibaoxiandengji,canjiaqiyezhigongjibenyanglaobaoxian,youyongrendanweihezhigonggerengongtongjiaonajibenyanglaobaoxianfei。

(er)shangweidadaofadingtuixiunianlingdewugugongdegetigongshanghu、weizaiyongrendanweicanjiajibenyanglaobaoxiandefeiquanrizhicongyerenyuanjiqitalinghuojiuyerenyuan(yixiatongchenggetilinghuojiuyerenyuan),keyicanjiaqiyezhigongjibenyanglaobaoxian。canbaoshi,kepingshenfenzhenghehukoubozaihujidishehuibaoxianjingbanjigoucanbao,yekepingxianxingjuzhudigonganjiguanbanfadeyouxiao《juzhuzheng》,zaijuzhudishehuibaoxianjingbanjigoucanbao,dantongyicanbaoshiduanbunengzaihujidihebutongdejuzhudizhongfucanbao。zaitongyijiaofeinianduneikeyixuanzefencijiaofei,danbudekuanianduyizhuibujiaofeidefangshizengjiajiaofeinianxian。

极速时时彩(san)yongrendanweijigerenyinganshizuejiaonajibenyanglaobaoxianfei。yijingbanlituixiushouxubinglingqujibenyanglaojinderenyuan,budeyizaizhiloujiao、shaojiaodengweiyoubujiaoyanglaobaoxianfei、genggaijiaofeijishu,yebuzaizhongxinjisuandaiyu。

二、统一缴费基数核定办法

(yi)tongyianshangnianduquanquchengzhenfeisiyingdanweijiuyerenyuanpingjungongzihechengzhensiyingdanweijiuyerenyuanpingjungongzijiaquanjisuandequankoujingchengzhendanweijiuyerenyuanpingjungongzi,hedinggerenjiaofeijishushangxiaxian。jutiyouzizhiqurenliziyuanshehuibaozhangting、caizhengtinggenjuzizhiqutongjijudexiangguantongjishujugongbu。

(er)yongrendanweizhigongyingyibenrenshangnianduyuepingjungongzishouruzuoweijiaofeinianduyuejiaofeigongzijishu,zhigonggerenyuejiaofeijishuxia、shangxianfenbieweishangnianduquanququankoujingchengzhendanweijiuyerenyuanyuepingjungongzide60%he300%。yongrendanweijibenyanglaobaoxianjiaofeijishuweiquanbuzhigonggerenjiaofeijishuzhihe。

极速时时彩(san)jiaofeijishuanziranniandujisuan,yinianyiding。

三、统一个体灵活就业人员缴费工资基数申报办法。

getilinghuojiuyerenyuankeyizaishangnianduquanququankoujingchengzhendanweijiuyerenyuanyuepingjungongzide60%he300%zhijian,zizhuxuanzejiaofeijishu。

四、统一参保单位和个人缴费比例

canjiaqiyezhigongjibenyanglaobaoxiandeyongrendanweihezhigongjiaofeibilifenbiewei16%he8%;getilinghuojiuyerenyuanjiaofeibiliwei20%。

五、统一基本养老保险个人账户建账比例

canjiaqiyezhigongjibenyanglaobaoxianderenyuan,qijibenyanglaobaoxiangerenzhanghujizhangbilitongyianbenrenjiaofeigongzi8%zhixing。

六、规范基本养老金计发办法

(yi)anyuelingqujibenyanglaojindetiaojianhejifabanfa。

1.jianligerenzhanghuhoucanbaojiaofei、dadaofadingtuixiunianlingshileijijiaofeimanshiwuniandecanbaorenyuan,jibenyanglaojinyoujichuyanglaojinhegerenzhanghuyanglaojinliangbufenzucheng。

jichuyanglaojin=canbaorenyuantuixiushiquanqushangnianduchengzhendanweizaigangzhigongyuepingjungongzi×[(1+benrenpingjunjiaofeigongzizhishu)÷2]×jiaofeinianxian×1%

极速时时彩qizhong: (1)benrenpingjunjiaofeigongzizhishu=σ(canbaorenyuanyueshijijiaofeijishu÷jiaofeinianduquanqushangnianduchengzhendanweizaigangzhigongyuepingjungongzi)÷leijishijijiaofeiyueshu

gerenzhanghuyanglaojin=gerenzhanghuleijichucune÷benrentuixiunianlingxiangduiyingdejifayueshu(jifayueshuxiangjianfubiao)

2.jianligerenzhanghuqiancanbaojiaofei(hanjianligerenzhanghuhoucanbaojiaofei,youshitongjiaofeinianxiande)、dadaofadingtuixiunianlingshileijijiaofeimanshiwuniandecanbaorenyuan,zaifajijichuyanglaojinhegerenzhanghuyanglaojindejichushang,zaifajiguoduxingyanglaojin。

极速时时彩guoduxingyanglaojin=canbaorenyuantuixiushiquanqushangnianduchengzhendanweizaigangzhigongyuepingjungongzi×benrenpingjunjiaofeigongzizhishu×(shitongjiaofeinianxian+jianligerenzhanghuqianbenrenshijijiaofeinianxian)×1.4%

qizhong:

极速时时彩(1)shixinggerenjiaofeiqiananguojiahezizhiquguidingjisuandelianxugonglingshitongjiaofeinianxian,shitongjiaofeinianxianyushijijiaofeinianxianhebingjisuanweijiaofeinianxian。

(2)benrenpingjunjiaofeigongzizhishu=〔σ(canbaorenyuanyueshijijiaofeijishu÷jiaofeinianduquanqushangnianduchengzhendanweizaigangzhigongyuepingjungongzi)+(shitongjiaofeizhishu×shitongjiaofeiyueshu)〕÷(leijishijijiaofeiyueshu+shitongjiaofeiyueshu)

极速时时彩(3)shitongjiaofeizhishutongyijiwei1;jianligerenzhanghuqianshijijiaofeizhishudiyu1de,an1jisuan。

极速时时彩zaijisuanjibenyanglaojinshi,benrenpingjunjiaofeigongzizhishubaoliu4weixiaoshu,di5weixiaoshusishewuru;jiaofeinianxianxiantongyijisuandaoyue,yueshuxiangjiahouzaihuansuanchengnian,zhengshunianyuchuyueshuchuyi12huaweiniandanwei,baoliuliangweixiaoshu,disanweixiaoshudayu0dewangqianjinwei,liru0.333nianjinweihouwei0.34nian;jibenyanglaojinyiyuanweidanwei,baoliu1weixiaoshu,jianfenjinjiao。

(er)canjiaqiyezhigongjibenyanglaobaoxiandegerendadaofadingtuixiunianlingshi,leijijiaofeinianxianbuzushiwuniande,keyiyanzhangjiaofeizhimanshiwunian。qizhong《shehuibaoxianfa》shishiqiancanbaojiaofeide,yanzhangjiaofeiwunianhourengbuzushiwuniande,keyiyicixingjiaofeizhimanshiwunian。canjiaqiyezhigongjibenyanglaobaoxiandegerendadaofadingtuixiunianlinghou,leijijiaofeinianxianbuzushiwunian(hanyanzhangjiaofei)de,keyishenqingzhuanruhujidichengxiangjuminjibenyanglaobaoxian,xiangshouxiangyingdeyanglaobaoxiandaiyu。weizhuanruchengxiangjuminjibenyanglaobaoxiande,kexiangshehuibaoxianjingbanjigoutichuzhongzhijibenyanglaobaoxianguanxideshumianshenqing,shehuibaoxianjingbanjigoushoudaoshenqinghou,yingdangshumiangaozhiqibaoliugerenzhanghudequanliyijizhongzhizhigongyanglaobaoxianguanxidehouguo,jingbenrenshumianquerenhou,zhongzhichengzhenqiyezhigongjibenyanglaobaoxianguanxi,gerenzhanghuchucuneyicixingzhifujibenren。

(san)canjiaqiyezhigongjibenyanglaobaoxiandegeren,qijibenyanglaojincongjingshehuibaoxianjingbanjigouhezhunfuhelingqutiaojiandeciyueqifafang。

极速时时彩(si)shixingben《tongzhi》dejibenyanglaojinjifabanfahou,《guangxizhuangzuzizhiqurenminzhengfuguanyuguancheluoshiguowuyuanjianlitongyideqiyezhigongjibenyanglaobaoxianzhidudejueding》(guizhengfa〔1997〕101hao)、《guangxizhuangzuzizhiqurenminzhengfuguanyuwanshanqiyezhigongjibenyanglaobaoxianzhidudejueding》(guizhengfa〔2006〕54hao)guidingdejibenyanglaojinjifabanfabuzaizhixing;tongshitingzhizhixing《guangxizhuangzuzizhiqurenminzhengfupizhuanzizhiqulaodongtingguanyukuodashehuibaoxianfugaifanweijiaqiangjijinzhengjiaogongzuoyijiandetongzhi》(guizhengfa〔1999〕31hao)youguanjibenyanglaojinjifadeguiding。dui2019nian12yue31riqian,yinzhongduanjiaofeidaozhibufenzhigonggongzuonianxian(lianxugongling)weijisuanweishitongjiaofeinianxianhuoankoujianzhongduanjiaofeinianfenhoutuisuanchudequanquzhigongpingjungongzi(zaigangzhigongpingjungongzi)weijishujisuanjibenyanglaojindetuixiurenyuan,qijibenyanglaojincong2020nian1yueqijiyuzhongxinjisuan,binganxindejibenyanglaojinbiaozhunjiashanglinianyidiaozhengdejibenyanglaojinzhihefafang,ciqianyifashengdedaiyubujiesuan、bubufa。

七、统一企业职工养老保险关系转移接续办法

(yi)canbaorenyuanzaitongchoufanweineiliudongde,zhizhuanyijibenyanglaobaoxianguanxi,buzhuanyijijin。

极速时时彩(er)canbaorenyuankuatongchoufanweiliudongde,zaizhuanyijibenyanglaobaoxianguanxidetongshi,anguojiaguidingzhuanyijijin。

八、统一清理规范多重基本养老保险关系政策

(yi)guanyuduozhongjibenyanglaobaoxianguanxidechuli。canbaorenyuantongshicunzailianggeyishangjibenyanglaobaoxianguanxishi,youshehuibaoxianjingbanjigouyubenrenxieshangquedingbaoliuqizhongyigejibenyanglaobaoxianguanxihegerenzhanghu,qitayanglaobaoxianguanxiyuyiqingli,gerenzhanghuchucunetuihaibenren,xiangyingdegerenjiaofeinianxianbuzhongfujisuan。

(er)guanyuzhongfulingqujibenyanglaojindechuli。canbaorenyuanzaiqiyezhigongjibenyanglaobaoxianzhiduneihuokuazhiduzhongfulingqujibenyanglaojinde,youshehuibaoxianjingbanjigouyubenrenxieshangquedingbaoliuqizhongyigeyanglaobaoxianguanxibingjixulingqudaiyu,qitayanglaobaoxianguanxiyingyuqingli,gerenzhanghushengyubufenyicixingtuihaijibenren,duolingdejibenyanglaojin(gerenzhanghuyanglaojinchuwai)tuihuijibenyanglaobaoxianjijin。benrenbuyutuihaide,congqibeiqinglideyanglaobaoxiangerenzhanghuyuezhongdikou。yanglaobaoxiangerenzhanghuyuebuzuyidikouzhongfulingqudejibenyanglaobaoxiandaiyude,congjixufafangdejibenyanglaojinzhonganzhaoyidingbilizhuyuedikou,zhizhizhongfulingqudejibenyanglaobaoxiandaiyuquanbutuihai。《guowuyuanbangongtingguanyuzhuanfarenliziyuanshehuibaozhangbucaizhengbuchengzhenqiyezhigongjibenyanglaobaoxianguanxizhuanyijiexuzanxingbanfadetongzhi》(guobanfa〔2009〕66hao)shishizhiqianyijingzhongfulingqudaiyude,renganzhao《renliziyuanshehuibaozhangbuguanyuguancheluoshiguowuyuanbangongtingzhuanfachengzhenqiyezhigongjibenyanglaobaoxianguanxizhuanyijiexuzanxingbanfadetongzhi》(renshebufa〔2009〕187hao)youguanguidingzhixing。

bentongzhizi2020nian1yue1riqizhixing。yuanyouguidingyubentongzhibuyizhide,yibentongzhiweizhun。

 

guangxizhuangzuzizhiqurenliziyuanheshehuibaozhangting    guangxizhuangzuzizhiqucaizhengting

2019nian12yue30ri

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