Literary/Vocational Teaching Craftsman
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Coordinates Changchun, Jilin. Male, born in October 1958, started working in February 1976 and retired in October 2018. Before retirement, he was a management post of a public institution with a salary scale of 8 and a salary scale of 35.
Business management is divided into 10 levels, and management level 8 is equivalent to the deputy section level of the organization.
First, the basic parameters
1. Deemed payment period
From February 1976 to September 2014, there are 38 years and 8 months, or 38.67 years.
2. The actual number of years of payment
From October 2014 to October 2018, there are 4 years and 1 month, that is, 4.08 years.
3. Cumulative payment period
September 42, i.e. 42.75 years.
4. Deemed payment index
In 2018, the basic endowment insurance of public institutions in Jilin Province is regarded as the payment index ~ the standard of 35 salary scale personnel for level 8 positions in business management is 1.13.
5. Actual average contribution index
1.33。 It is obtained according to my payment base over the years and the average salary of the province in the previous year.
6. Average contributory wage index
(Deemed payment index× deemed payment period + actual payment index ×actual payment period) ÷ cumulative payment period
=(1.13×38.67+1.33×4.08)÷42.75
=1.1529
7. Cumulative savings in the personal account of occupational annuity
37276.14 yuan.
8. Cumulative savings in pension personal accounts
According to the data in the table, it is estimated to be 139×188.16=26154.24 yuan.
9. The number of months of personal account pension and occupational annuity
10. The average salary of the province in the previous year
5120.93 yuan.
11. Several parameters used in the old method
(1) The position at the time of retirement (Business Management Level 8) corresponds to the salary of the post in September 2014
640 yuan.
(2) The retirement hourly pay scale (35 grades) corresponds to the September 2014 salary scale
869 yuan.
(3) Living allowance for September 2014 corresponding to the position at the time of retirement
1870 yuan.
(4) Retain local subsidies
120 yuan.
(5) The retirement allowance standard corresponding to the Ji Zheng Ban [2015] No. 37 (Guo Ban Fa [2015] No. 3) document at the time of retirement
350 yuan.
(6) The old method calculates the proportion
90%。 More than 35 years of working experience.
(7) The cumulative growth rate of wages in the previous year of retirement
1.1409。
Second, the old way to calculate the pension
The old method of treatment = (the basic salary standard A in September 2014 × the calculation and payment ratio M + the living allowance standard B in September 2014 + the retirement fee standard added by the State Council [2015] No. 3 document C) × the cumulative salary growth rate of the previous year of retirement
=［(640+869)×0.9+1870+120+350］×1.1409
=4219.16 (former)
3. The new method of calculating pensions
1. Basic pension
基础养老金=退休当年省养老金计发基数×(1+本人平均缴费工资指数)÷2×累计缴费年×1%
=5120.93×(1+1.1529)÷2×42.75×0.01
=2356.56
2. Transitional pensions
过渡性养老金=退休当年省养老金计发基数×视同缴费指数×视同缴费年限×过渡系数
=5120.93×1.13×38.67×1.4%
=3132.77 (yuan)
3. Personal account pension
Personal account pension = cumulative savings of pension personal account ÷ number of months
=26154.24÷139
=188.16 (yuan)
4. Occupational pension
Occupational annuity = the cumulative amount of savings in the personal account of occupational annuity ÷ the number of months of issuance
=37276.14÷139
=268.17
职业年金（税后）=268.17×(1-0.03)
=260.12(月元)
5. The total pension benefits of the new measures
New approach to treatment
= Basic pension + transitional pension + personal account pension + occupational annuity
=2356.56+3132.77+188.16+260.12
=5937.61(元)
Fourth, the official pension
该男士属于于2018年10月退休的机关事业单位退休中人，采用新老办法对比、保低限高的办法来核定其正式养老金待遇。
因为新办法待遇5937.61元高于老办法待遇的4319.16元，所以其正式养老金=老办法待遇+(新办法待遇-老办法待遇)×增发比例=4319.16+(5937.61-4319.16)×40%=4906.54元。 Among them: monthly basic pension = formal pension - occupational annuity = 4646.42 yuan, monthly occupational annuity 260.12 yuan.
V. Afterword
There are three main reasons why the pension of this man in Jilin does not exceed 5,000 yuan:
First, the actual payment base is low, only 1.33, indicating that the salary level is not high when he is on the job;
Second, the deemed contribution index is low, only 1.13, because the job level and salary scale are not high;
Third, the difference between the old and new methods is less, and the difference between the old and new methods for retirement in 2018 is only 40%.