My friend looked back at his "Pre-Approved Form" and his colleague's "Pension Verification Form" that he sent me and asked me to calculate his pension.
I will first interpret his colleague's "Pension Verification Form" and explain in detail the calculation method of his pension. Then, using the same method and similar data calculated with reference to his colleague's approval table, the retirement pension of the retrospective teacher was calculated.
1. Looking back at the interpretation of the pension approval table of colleagues
1. Deemed payment period
= (Year of Beginning of Payment - Year of Participation in Work) ×12 + Month of Start of Payment - Month of Participation in Work
=(2014-1985)×12+10-3
=348+10-3
= 355 months
≈ 29 years and 7 months
≈ 29.58 years
2. The actual payment period
= (Retirement year - Contribution start year) ×12 + Retirement month - Contribution start month + 1
=(2021-2014)×12+10-10+1
=84+10-10+1
= 85 months
≈ 7 years and 1 month
≈ 7.08 years
3. Cumulative payment period
= (Retirement year - Participation in working years) ×12 + Retirement Month - Participation in working months + 1
=(2021-1985)×12+10-3+1
=432+10-3+1
= 440 months
≈ 36 years and 8 months
≈ 36.67 years
4. Add 10%
It refers to a 10% increase in the basic salary of teachers and nurses. After 2018, the state has set a special salary standard for teachers in the compulsory stage after a 10% increase.
However, when calculating the pension at the time of retirement, the old method of pension is calculated using the salary standard of 2006 before September 2014, so it is necessary to calculate an increase of 10%.
10% extra
= (September 2014 salary standard for position at retirement + September 2014 salary scale corresponding to September 2014 salary scale at retirement) ×10%
= (Salary standard of September 2014 corresponding to the salary standard of the seventh level of the deputy senior + salary scale of the 33rd grade corresponding to the salary standard of September 2014) ×10%
=(930+799)×10%
=1729×10%
= 172.9 yuan
5. The total pension of the old method
= [(Salary standard corresponding to September 2014 for position at the time of retirement + salary scale corresponding to September 2014 salary scale salary standard at retirement + 10% additional payment) ×calculation ratio of the old method + various subsidies] × cumulative salary growth rate up to the previous year of retirement
= [(September 2014 standard of the seventh level of deputy high school + 2014 salary scale September 2014 standard + additional 10%)× calculation ratio of the old method + living allowance in September 2014 corresponding to the position at the time of retirement + teaching age allowance + reserved landlord subsidy + additional retirement allowance issued by Jizheng Banfa [2015] No. 37 document] × cumulative wage growth rate as of 2020
=[(930+799+172.9)×90%+2360+10+135+460]×1.2395
=[1901.9×90%+2360+10+135+460]×1.2395
=[1711.71+2360+10+135+460]×1.2395
=4676.71×1.2395
=5796.782045
≈5796.78元
6. Average contribution wage index
= (Deemed Payment Index× Deemed Payment Hypothetical Years + Actual Payment Index ×Actual Contribution Fictitious Years) ÷ (Deemed Contribution Fictitious Years + Actual Contributory Contributory Years)
= (Deemed Contribution Index× (Year of Commencement of Contribution - Year of Participation + 1) + Actual Contribution Index × (Year of Retirement - Year of Commencement of Contribution + 1)) ÷ ((Year of Commencement of Contribution - Year of Participation + 1) + (Year of Retirement - Year of Commencement of Contribution + 1))
=(1.18×(2014-1985+1)+1.321×(2021-2014+1))÷((2014-1985+1)+(2021-2014+1))
=(1.18×30+1.321×8)÷(30+8)
=(1.18×30+1.321×8)÷38
=45.968÷38
≈1.2096842
≈1.2097
Here are two additional points:
1. The calculation method of the average payment index of Jilin Province is different from that of other provinces, and the biggest feature is that the calculation accuracy of the years in other provinces and cities is two decimal places of the year, that is, the accuracy is calculated to the month. The calculation accuracy of Jilin Province is imaginary year, that is, accounting for one year is one year.
2. The basic pension in this example is not calculated using this 1.2097, but by 1.2091. This is also different from the calculation method for other cases in Jilin Province that I have collected.
7. Occupational annuity
The occupational pension in Jilin Province is deducted from the personal account deposit of the occupational pension by 3% of the annual individual income tax and then divided by the calculation base, and when the deduction of 3% is deducted, the fractional part is directly rounded. Namely:
Occupational pensions
= The amount of savings in the personal account of occupational pension × (1-3%)÷ the number of months of payment
=79899.75×(1-3%)÷139
=(79899.75-79899.75×3%)÷139
=(79899.75-2396.9925)÷139
≈(79899.75-2396)÷139
=77503.75÷139
≈557.580935
≈557.58元
8. Personal account pension
= The amount of pension savings in the personal account ÷ the number of months of issuance
=55626.41÷139
= 400.19 yuan
9. Basic pension
= Calculation base × (1 + average contribution wage index) ÷ 2× cumulative payment period× the proportion of payment for each full year
=6337.33×(1+1.2091)÷2×36.67×1%
=6337.33×1.10455×36.67×1%
≈2566.86264
≈2566.86元
10. Transitional pension
= Calculation base × (1 + average contribution wage index) ÷ 2× cumulative payment period× the proportion of payment for each full year
=6337.33×1.18×29.58×1.4%
≈3096.8098
≈3096.81元
11. The total amount of pensions under the new method
= Basic pension + transitional pension + personal account pension + occupational annuity
=2566.86+3096.81+400.19+557.58
= 6621.44 yuan
12. In 2021, 70% of the excess part of the pension paid to retirees after the comparison between the old and new methods
= (Total pension under the new method - Total pension under the old method) × the proportion of annual payment for retirement during the 10-year transition period
=(6621.44-5796.78)×70%
=824.66×70%
=577,262
≈577.26
13. Standard for receiving basic pension insurance benefits (excluding occupational pension benefits)
= Total pension under the old method + 70% of the excess pension paid to retirees in 2021 after the comparison between the old and new methods - occupational annuity
=5796.78+577.26-557.58
= 5816.46 yuan.
The calculation data of these pensions are exactly the same as the data of the "Pension Verification Form" of the teachers and colleagues.
Now back to the topic: how much will the retirement pension of a teacher be?
Second, look back at the basic situation of the teacher
1. Looking back at the teacher's file, he was born in August 1963, joined the work in March 1985, and retired in August 2023, with a deemed payment period of 29.58 years (29 years and 7 months), an actual payment period of 8.92 years (8 years and 11 months), and a cumulative payment period of 38.5 years (38 years and 6 months).
2. Looking back at the position of the teacher when he retired was the deputy high school level 6 and the salary scale was 38, referring to the actual case of retirement in 2020 with professional skill level 5 and salary scale 42, it is estimated that the deemed payment index of the teacher is temporarily 1.36, and the actual payment index is temporarily 1.6437, and the average payment wage index of 1.4309 can be calculated at the same time.
3. In 2023, the calculation and payment base of retirees of computer customs institutions in Jilin Province will be 6709.8333, and the cumulative salary growth rate as of the previous year of retirement (2022) will be 1.2946.
4. Looking back at the teacher, he or she enjoys a teaching age allowance of 10 yuan, a basic salary increase of 10% of 202.4 yuan and a local subsidy of 135 yuan.
3. According to the above basic information, estimate the pension treatment after the approval of the teacher
The approved pension includes an occupational annuity of 8,113.91 yuan, of which the basic pension (excluding occupational annuity) is 7,312.08 yuan and the occupational annuity is 801.83 yuan. "Pension Insurance Benefits Verification Table" is as follows, please refer to the calculation method of the teacher and colleagues who are interested in this, modify the relevant parameters to review and calculate? I'm not going to repeat the calculation process here.
Fourth, supplement the interpretation of the calculation process of the original "Basic Pension Insurance Treatment Pre-approval Table" of the teacher
The old way totals
= [(basic salary at retirement) × calculation and payment ratio calculated according to the length of service of the original old method + living allowance standard in September 2014 corresponding to the position at the time of retirement + increase in retirement fee + other subsidies in document No. 37 [2015] issued by the corresponding position at the time of retirement] × cumulative salary growth rate as of the previous year of retirement
= [(The position at the time of retirement corresponds to the salary standard in September 2014 + the salary scale in September 2014 corresponds to the salary standard in September 2014 + the basic salary is increased by 10%)× the calculation and payment ratio calculated according to the length of service in the old method + the living allowance standard in September 2014 corresponding to the position of deputy senior level 7 + the corresponding level 7 of the deputy senior high school corresponds to the increase in retirement allowance + reserved local subsidy in Document No. 37 [2015] issued by the Ji Zheng Office [2015] × the cumulative wage growth rate as of 2021
=[(930+984+0)×90%+2360+460+135]×1.2692
=[1722.6+2360+460+135]×1.2692
=4677.6×1.2692
=5936.80992
≈ 5936.81 yuan. See chart above.
After approval, the treatment of the old method should be:
The old way totals
= [(basic salary at retirement) × calculation and payment ratio calculated according to the length of service of the original old method + living allowance standard in September 2014 corresponding to the position at the time of retirement + increase in retirement fee + other subsidies in document No. 37 [2015] issued by the corresponding position at the time of retirement] × cumulative salary growth rate as of the previous year of retirement
= [((the salary standard of September 2014 corresponding to the salary standard of September 2014 for the post of deputy senior 6 at the time of retirement + the salary scale in September 2014 corresponding to the salary standard of September 2014 + 10% increase in basic salary) × the calculation and payment ratio calculated according to the length of service of the old method + the living allowance standard of September 2014 corresponding to the post of deputy senior 6 + the corresponding 6th level of the deputy senior high school corresponding to the increase in retirement fee + teaching age allowance + reserved local subsidy in Document No. 37 [2015] issued by Ji Zheng Ban Fa] × the cumulative wage growth rate as of 2022
=[(1040+984+202.4)×90%+2360+460+10+135]×1.2946
=[2003.76+2360+460+10+135]×1.2946
=4968.76×1.2946
=6432.556696
≈ 6432.56 yuan. See the chart below.
Additional Notes:
In the formula for calculating benefits under the old method, the basic salary scale is based on the salary scale of 2014 and the wage standard of 2014.
Summary:
The basic pension insurance benefits of retirees in public institutions in Jilin Province are slightly lower, mainly due to two reasons:
1. The deemed payment index is low and decreasing year by year.
2. The calculation and issuance base of Jilin Province is low.
The above views are for reference only. The accurate pension insurance benefits of retirees should be calculated according to the human resources and social security department of the Shanghai Development Department.
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