#养老手册 #
How to use the formula to calculate the pension insurance?
A formula put in front of you, how to calculate your own pension insurance? The first thing to see if you are corporate retired? Or career retirement? Different units apply different formulas. The following two unit pension calculation formulas are as follows:
(1) Enterprise pension calculation formula Figure 1
(2) Figure 2 of the pension calculation formula for organs and institutions
You can take a closer look at the similarities and differences between the above two unit pension formulas. In the same way, the first item, the basic pension calculation formula is the same, and the third personal account pension calculation formula is the same. The difference is that the second transitional pension is calculated by enterprises using the average index, while the organs and institutions are calculated by the same contribution index. In addition, there is one more annuity for government agencies and undertakings, and most enterprises do not have annuity. Although the first basic pension is calculated using an average index, this average index is not the average index. Because the average index is the average of the deemed payment index and the actual payment index, although they are all regarded as the payment index, the recognition index of the organs and institutions is different from the enterprise recognition index, and the organs and institutions stipulate that the grade is the same as the index, while the enterprise retirement uniform regulations treat the same index as 1, for example, they are all deputy high, the organ deputy high is 5 levels of 1.9878, and the enterprise deputy high is 1 doubled. Therefore, due to the large disparity in the perception index, it affects the calculation value of the average index, so there is a gap in the calculation of the basic pension of enterprise retirees with the same working age, the same grade, and enterprise retirees. In addition, because the organs and undertakings use a high recognition index to calculate the transitional pension, and the enterprise uses a low average index to calculate the transitional pension, and the enterprises that retire in the same year have the same working age and the same level of personnel, due to the delay in the reform of the enterprise for 20 years, then the same period is 20 years more, so that the index is different, the second is that the same period is 20 years, then the transitional pension of the above-mentioned similar enterprise personnel is not a little difference but a difference of several thousand yuan. In addition, the business is only 7 years of paid-up period, the enterprise multi-career 20-year paid-up period, according to the personal account pension should be a lot more, but in fact it is not as you think, because: an ordinary enterprise payment index is low, laid-off workers pay the full payment of 1.5 index The cost of paying only 0.6 index, the general laid-off deputy high-paid index is only 1/3 of the vice-high paid index of the same business, although there are more than 20 years of paid-up years, but the personal account storage is not much more than 7 years of the cause. In addition to the annuity account amount of 1.5 times the personal account amount of the business to make up, the amount of the two accounts of the story industry is similar to the amount of one account of the enterprise. In this way, the pension of the business personal account plus the annuity is similar to the pension of the enterprise personal account. In this way, the calculation of basic pension, transitional pension, and account pension is more than that of enterprises, so the total pension undertakings are more than enterprises. How to calculate the specific formula must be calculated by example to figure it out.
There is the following example of a career deputy high pension accounting sheet, according to the basic situation of this person, she is the actual situation of the two kinds of people, according to the actual situation of the enterprise and the matter, according to the two formulas to calculate the pension, the result will be several times the gap. See Pension Accounting Table:
1. Calculation of formulas for organs and public institutions
October 2018 retirement of the previous year's social flat 5133 yuan, regarded as 363 months (30.25 years), paid 49 months (4.08 years), total payment 412 months (34.33 years), career deputy high level 5 regarded as the same index 1.9878, paid average index 1.7035,
The formula for calculating the average index is shown in Note 2 of Figure 2:
Average index = (30.25*1.9878 +4.08*1.7035)/34.33=1.954.
(1) Basic pension = 5133 * (1 + 1.954) / 2 * 34.33 * 0.01 = 2602.8 yuan;
(2) Transitional pension = 5133 * 1.9878 * 30.25 * 0.014
=4321.2 yuan;
(3) Personal account pension = 34339.6 / 170 = 202 yuan;
(4) Annuity = 49646.3 / 170 = 292.1 yuan.
Pensions total
2602.8+4321.2+202+292.1
=7418.1 yuan.
Second, the enterprise unit formula calculation
With the reform time 2016.1 to establish a personal account 2002.12 restructuring, 1.5 payment on the job, 0.6 co-ordinated self-payment in full (0.6 paid by layoffs is equivalent to 1.5 paid on the job).
October 2018 retirement of the previous year's social flat 5133 yuan, regarded as 137 months (11.42 years), paid in 84 months (7 years), laid-off paid in 191 months (15.91 years) total payment of 412 months (34.33 years), the unified provisions of enterprises as the same index as 1., the average index of 7 years of on-the-job payment of 1.5, laid-off 16 years of co-ordination of self-payment of the full payment index of 0.6,
The average index calculation is shown in the formula in the remarks in Figure 1:
Average index = (11.42*1+7*1.5+15.91*0.6)/34.33=0.9165.
(1) Basic pension = 5133 * (1 + 0.9165) / 2 * 34.33 * 0.01 = 1688 yuan;
(2) Transitional pension = 5133 * 0.9165 * 11.42 * 0.014
= 752 yuan;
(3) Personal account pension = 5133 * 12 * 0.9165 * 0.08 * 22.91 / 170 = 103466 / 170 = 608 yuan; (for the convenience of calculation, the amount of personal account is calculated by replacing the annual payment with supplementary payment)
Pension = 1688 + 752 + 608
= 2448 yuan.
Third, the calculation of the enterprise formula compares the results of the pension calculation
(1) Basic pension: multi-enterprise enterprise
2602.8-1688=914.8 yuan;
(2) Transitional pension: 4321.2-752 = 3569.2 yuan for multi-career enterprises;
(3) Two account pensions: multi-career enterprises (202 + 292.1) - 608 = -113.9 yuan.
Pension total business multi-enterprise:
7418.1-2448=4970.1
conclusion:
The enterprise formula and the actual situation are used to calculate the pension of the 5th grade of the deputy high school of the enterprise, and the pension calculation result of the enterprise formula is less than 1/3 of the calculation result of the business pension formula. Therefore, how to calculate the pension with the formula, the application of actual data and policy provisions, must be realistic to truly reflect the calculation results.
Why is the pension of senior workers in restructured enterprises who are also deputy seniors, have the same length of service, and retire at the same time so small? Is there a mistake in the calculation? No. The main reason: they are all female senior workers, all of whom are of long school age and short working years, but the formulas and regulations for business are different. The weakness of enterprise senior workers is the short working age, coupled with the advantage of the high wage base on the job, which is reduced by the recognition index stipulated in the enterprise formula as 1, and the career formula stipulates that the grade is set to the same index is fair. In addition, the senior engineers of the enterprise have laid-off experience, and the payment index of 1.5 in the 7 years of work is not low, and if the laid-off 16 years still buy 1.5 to pay 3.75 money is generally unaffordable, so you can only buy 0.6 index.
Therefore, the pension of enterprise senior workers, relative to the minimum pension of similar personnel in the cause is a fact, so in 2011 the State Council has a tilt document, but in 2014 it stopped implementing, of course, the senior title of the female enterprise retired in 2018 Calculated pension is only 1/3 of the same kind of personnel in the cause.
Attached is the Letter of the State Council [2011] No. 97:
State Council [2011] No. 97
General Office of the State Council
Notice on the Current Policy-Level Plan for Preventing and Resolving Prominent Problems in Petitioning and Mass Incidents
(State Office Letter [2011] No. 97, hereinafter referred to as the "Plan") ...
Second, relevant issues that need to be further improved in policy measures
(8) Regarding the treatment of retired senior workers in some enterprises.
Continue to adopt the current policy of adjusting the standard of enterprise pensions, appropriately increase the intensity of inclination, and strive to use about two years to narrow the gap between the monthly basic pension of retired senior workers of enterprises and similar personnel of public institutions from 1,000 yuan to less than 300 yuan. (State responsible units: led by the Ministry of Human Resources and Social Security and the Ministry of Finance, with the participation of the State-owned Assets Supervision and Administration Commission, to be completed by the end of 2012.) Provincial responsible units: led by the Provincial Human Resources and Social Security Department and the Department of Finance, and the Sasac of the Provincial Government participated in the implementation)