After the former enterprise is transformed into a public institution, in accordance with the spirit of the document (2015) No. 28 issued by the Ministry of Human Resources and Social Security, the actual payment period of the enterprise and the payment period of the government institutions are cumulatively calculated as the payment period. However, the actual payment period of the enterprise cannot be calculated as the deemed payment period.
So in the past, the actual payment period in the enterprise cannot be calculated as the actual payment period of the public institution, will it suffer? This is a question asked to me by a netizen in the comment section. In fact, like this netizen, there are not a few friends who are worried, but a large number of people, and how to protect the rights and interests of these people is a problem that needs to be seriously considered by relevant departments.
In order to reduce the burden on state-owned enterprises and allow everyone to enjoy better teaching resources and medical resources, according to the State-owned Assets Supervision and Administration Commission, the Central Planning Office, the Ministry of Education, the Ministry of Finance, the Ministry of Human Resources and Social Security and the National Health and Family Planning Commission, the six departments jointly formulated and issued the "Guiding Opinions on the Deepening Reform of State-owned Enterprises-run Education and Medical Institutions", that is, the spirit of Document No. 134 of the State-owned Assets Development Reform (2017), The schools and hospitals run by the former state-owned enterprises were transferred to local management as a whole, and the whole system was transformed into public institutions.
After the schools and hospitals originally run by state-owned enterprises were transferred to local management and transformed into public institutions, the status of employees after the transformation of the units was also changed from employees of state-owned enterprises to staff members of public institutions, some of them became staff members of management posts, some became professional and technical personnel of public institutions, and a small number of people became technical personnel of public institutions.
With the change of status, the pension insurance system has also changed. In the past, the schools and hospitals run by enterprises belonged to the nature of enterprises running society and undertakings, but their status was still that of enterprise employees, and they paid the basic pension insurance for enterprise employees. After being handed over to the local government for management, they have become staff members of public institutions, and their basic pension insurance and enterprise annuity for employees in the past must be transferred to the pension insurance and occupational pension of government organs and institutions.
This is not only a change in identity, but also involves a change in many self-interests. Since the endowment insurance system of government institutions and institutions was only implemented in October 2014, many employees who have been transformed from enterprises to public institutions have been implemented when they are transformed into public institutions.
However, in accordance with the spirit of Document No. 28 issued by the Ministry of Human Resources and Social Security (2015), the previous working years in public institutions are regarded as the payment period, and the deemed payment period with the pension insurance is cumulatively calculated as the payment period. The time limit is that the working years before September 2014 are regarded as the years of payment; The years of service after October 2014 are the actual years of payment.
Even during the pilot period of pension insurance of public institutions in the past, the staff of public institutions who paid pension insurance were regarded as the number of years of payment for pension insurance paid during the past pilot period. During the pilot period, the pension insurance paid in the personal account has been returned to the individual, and the working is transferred to the occupational pension account, which is probably the treatment method stipulated in Document 28.
However, for those who worked in the enterprise before September 2014 or have the number of years of enterprise payment, that is, the staff who participated in the basic pension insurance for employees of enterprises before the reform and the basic pension insurance of organs and institutions after the reform, the actual payment period of the basic pension insurance for employees of the enterprise shall be confirmed, not recognized as the deemed payment period, and shall be combined with the actual payment period of the basic pension insurance of participating organs and institutions.
According to my understanding, the actual payment period or the deemed payment period are both payment periods, and have no substantial impact on the cumulative payment period. However, the role of the deemed contribution period and the actual contribution period in the calculation of the pension is different.
The cumulative payment period is mainly used to calculate the basic pension, with the actual payment period, when paying the pension insurance, the individual payment part is included in the personal account, and the personal account is to calculate the interest rate of the state every year by the bookkeeping interest rate or investment income.
At the current level, the interest rate on personal accounts accounts for about one-third of the principal amount of one's personal account. The higher the principal, the higher the interest income, which is beneficial for those with a high contribution base. The personal account is used to calculate the pension of the personal account.
That is to say, people who have the actual payment period are calculated basic pension and personal account pension, and there are people who are deemed to have paid for a long time, especially those who are deemed to have paid for a long time, because the balance of the personal account is relatively small, and the personal account pension is relatively low. For those who have not actually paid contributions, the transitional pension will be calculated.
Which payment period is more cost-effective for the deemed payment period and the actual payment period, is it cost-effective to calculate the personal account pension or the transitional pension? Judging from the practice of many people, especially from the calculation method of the transitional pension of government institutions and institutions, because the deemed payment index should be linked to my position, rank and professional and technical title, the deemed payment index is generally high, so the transitional pension will be higher than the personal account pension.
Due to the huge difference between the transitional pension and the personal account pension, the people who retired in public institutions and those who have the actual payment period of the enterprise in the past hope that their actual payment period is calculated as the same as the payment period, and would rather give up their previous personal account balance and personal account pension, but also strive to calculate the transitional pension, which is the reality that is currently facing.
To sum up, in the past, the personnel who were transformed from enterprises to public institutions, including those who had previously paid the basic pension insurance for employees of enterprises, were transformed into staff of public institutions or admitted to public institutions, and the actual payment years in the past in the enterprise were calculated as the actual payment period or regarded as the payment period, because this has the difference in pension calculation methods, and it is also an issue involving retirement benefits. However, the Ministry of Human Resources and Social Security issued (2015) No. 28 document gives a clear answer, that is, the calculation of the actual payment period and the calculation of the deemed payment period will indeed suffer a little loss.